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Income Tax
California
US • Taxes • California • Updated for 2026

California Income Tax Calculator 2026

Estimate California state income tax for the 2026 filing season (tax year 2025). Includes standard deduction, exemption credits, and the 1% surcharge over $1M taxable income.

Inputs

Enter your income details to estimate state income tax for California.

Uses the state’s standard deduction (when configured).
Estimated AGI$85,000

This tool uses a simplified AGI model. For California, real AGI can differ due to Schedule CA adjustments.

Results

Estimated state income tax for California.

Estimated State Income Tax: $3,660

Effective rate: 4.31%

AGI$85,000
Deduction used$5,706
Taxable income$79,294

California breakdown (2025 schedules)

Base tax (brackets)$3,813
Exemption credits (before limit)-$153
Exemption credits (after AGI limit)-$153
Tax after credits$3,660
Behavioral Health Services Tax (1% over $1M)$0
Total state tax$3,660

- California calculation uses 2025 FTB rate schedules, standard deduction, and exemption credits (typically filed in the 2026 season).

- This is an estimate: it does not model all CA adjustments (Schedule CA), AMT, special credits, or all filing edge cases.

Calculator inputs stay on your device (local processing).

Find your city

City pages are optimized for local searches. For most states (including California), income tax is statewide and does not change by city.

Los AngelesIncome tax calculator →San FranciscoIncome tax calculator →San DiegoIncome tax calculator →San JoseIncome tax calculator →SacramentoIncome tax calculator →OaklandIncome tax calculator →

Disclaimer: All calculators on this website are provided for informational and illustrative purposes only. The results do not constitute professional advice (including legal, tax, financial, medical, or other advice). Despite careful programming, we assume no liability for the accuracy, completeness, or timeliness of the results. For matters requiring professional advice, we recommend consulting an appropriate specialist (e.g., a tax advisor, lawyer, accountant, or physician).

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How This California Income Tax Calculator Works

We estimate California taxable income (AGI minus deductions), compute tax using the official FTB rate schedules, subtract exemption credits (with the AGI limitation rule), then add the 1% Behavioral Health Services Tax if taxable income exceeds $1,000,000. This is an estimate and does not replace Form 540.
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Calculation Methodology

This estimate follows the typical California Form 540 flow:

  • AGI (estimate): gross income − adjustments
  • Taxable income: AGI − (standard or itemized deduction)
  • Base tax: progressive brackets (FTB rate schedules)
  • Credits: exemption credits (with AGI limitation)
  • Surcharge: +1% on taxable income over $1,000,000

California Income Tax Calculator 2026 (Tax Year 2025)

Use this calculator to estimate your California state income tax for the 2026 filing season (tax year 2025). It models California’s progressive brackets, standard deduction (or itemized deduction input), exemption credits, and the additional 1% Behavioral Health Services Tax on taxable income over $1,000,000.

California tax rates: progressive brackets (filed in 2026)

California uses a progressive income tax: each portion of your taxable income is taxed at a different rate. The state’s bracket rates range from 1% up to 12.3%(plus a separate 1% surcharge over $1M taxable income).

The exact bracket thresholds depend on your filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household). This calculator applies the correct schedule for your selection.

Standard deduction and exemption credits (California)

California allows either the standard deduction or itemized deductions(California rules do not match federal in all cases). For tax year 2025, the standard deduction is:

  • $5,706 for Single / Married Filing Separately
  • $11,412 for Married Filing Jointly / Head of Household

After computing tax, California applies exemption credits. This calculator includes a personal exemption credit and a dependent exemption credit, and applies the AGI limitation rule when your AGI is above the FTB threshold.

Behavioral Health Services Tax (1% over $1,000,000 taxable income)

If your taxable income exceeds $1,000,000, California adds an extra 1% tax on the amount above $1,000,000 (often referenced as the “mental health tax”). This is separate from the bracket schedule and is calculated as:

Additional tax = max(0, taxable income − $1,000,000) × 1%

Does California income tax vary by city?

In most cases, California personal income tax is statewide and does not change by city. Pages for major cities (Los Angeles, San Francisco, San Diego, etc.) are mainly for convenience and local search intent, but the underlying California state tax calculation is the same.

Note: Other states can have local income taxes (for example in certain Ohio or Pennsylvania municipalities). California generally does not.

Popular California city pages

Select a city page if you want a locally-labeled calculator (the tax rules are still California-wide):

Frequently Asked Questions

Q:What California income tax rates does this calculator use?

It uses the official California FTB 2025 rate schedules (typically filed in the 2026 season): progressive bracket rates up to 12.3%, plus the additional 1% Behavioral Health Services Tax on taxable income over $1,000,000.

Q:Does California income tax vary by city (Los Angeles vs San Diego)?

Generally, no. California personal income tax is statewide, so the core state calculation is the same across cities. City pages are mainly for convenience and SEO intent.

Q:What is California’s standard deduction for tax year 2025?

$5,706 for Single or Married Filing Separately, and $11,412 for Married Filing Jointly or Head of Household (per FTB).

Q:What is the 1% mental health tax in California?

California’s Behavioral Health Services Tax adds 1% on taxable income over $1,000,000. The calculator adds this surcharge when taxable income exceeds that threshold.