San Diego Income Tax Calculator 2026
San Diego residents are subject to California's progressive state income tax system. While the city itself does not levy a specialized personal income tax, your state liability is determined by your taxable income after deductions and credits. Use this calculator to estimate your 2026 tax bill (for the 2025 tax year) using the official Franchise Tax Board schedules.
Key Takeaways for 2026 Filing
- Local Tax: San Diego residents pay 0% local income tax. You only owe California State and Federal taxes.
- Top Rate: The maximum marginal rate is 13.3% (including the Mental Health Services surcharge for high earners).
- Filing Deadline: Your 2025 tax returns are due by April 15, 2026.
- Standard Deduction: Increased to $5,706 (Single) and $11,412 (Joint) to account for inflation.
2025 California State Tax Brackets
San Diego residents pay California state income tax. California uses a progressive tax system with nine tax brackets. The rates below apply to taxable income (income after deductions) for the 2025 tax year (filed in 2026).
Single or Married Filing Separately
| Rate | Taxable Income Range |
|---|---|
| 1% | $0 – $10,756 |
| 2% | $10,757 – $25,499 |
| 4% | $25,500 – $40,245 |
| 6% | $40,246 – $55,866 |
| 8% | $55,867 – $70,606 |
| 9.3% | $70,607 – $360,659 |
| 10.3% | $360,660 – $432,787 |
| 11.3% | $432,788 – $721,314 |
| 12.3% | $721,315+ |
Married Filing Jointly or Qualifying Surviving Spouse
| Rate | Taxable Income Range |
|---|---|
| 1% | $0 – $21,512 |
| 2% | $21,513 – $50,998 |
| 4% | $50,999 – $80,490 |
| 6% | $80,491 – $111,732 |
| 8% | $111,733 – $141,212 |
| 9.3% | $141,213 – $721,318 |
| 10.3% | $721,319 – $865,574 |
| 11.3% | $865,575 – $1,442,628 |
| 12.3% | $1,442,629+ |
Head of Household
| Rate | Taxable Income Range |
|---|---|
| 1% | $0 – $21,527 |
| 2% | $21,528 – $51,000 |
| 4% | $51,001 – $65,744 |
| 6% | $65,745 – $81,364 |
| 8% | $81,365 – $96,107 |
| 9.3% | $96,108 – $490,493 |
| 10.3% | $490,494 – $588,593 |
| 11.3% | $588,594 – $980,987 |
| 12.3% | $980,988+ |
2025 Standard Deduction for San Diego Residents
The standard deduction reduces your taxable income, lowering your overall tax bill. For the 2025 tax year (filing in 2026), the California standard deduction amounts are:
- $5,706 for Single or Married Filing Separately.
- $11,412 for Married Filing Jointly, Qualifying Surviving Spouse, or Head of Household.
How to Lower Your San Diego Tax Bill: Credits & Deductions
While tax rates are set at the state level, San Diego residents can take advantage of specific California tax credits to reduce their liability:
- California Renter’s Credit: If you paid rent for at least half of 2025 in San Diego (where rents are among the highest in the US), you may qualify for a non-refundable credit if your AGI is below certain limits.
- California Earned Income Tax Credit (CalEITC): Working families earning less than $30,000 may be eligible for a significant cash back credit.
- Young Child Tax Credit (YCTC): If you have a child under age 6, you could qualify for up to $1,100, even if you have no earned income.
Example: Calculating Tax for a $100,000 Income in San Diego
Start with Gross Income: $100,000.
- Subtract Standard Deduction: $100,000 - $5,706 = $94,294 (Taxable Income).
- Apply Brackets:
- The first $10,756 is taxed at 1%.
- Income between $10,757 and $25,499 is taxed at 2%.
- ...and so on until the 9.3% bracket.
- Apply Exemption Credits: Subtract the California Personal Exemption Credit (approx. $144) from your total tax.
- Final Result: Your effective tax rate is much lower than your marginal bracket!
San Diego Sales Tax 2026
While there’s no local income tax, remember that San Diego County has a base sales tax rate combined with local district taxes. As of 2026, the total sales tax rate in the City of San Diego is 7.75%. This applies to most retail purchases and is important for budgeting your total cost of living in Southern California.
Mental Health Services Tax Surcharge
California imposes an additional 1% surcharge on taxable income strictly exceeding $1,000,000. This is known as the Mental Health Services Tax. Effectively, this raises the top marginal tax rate to 13.3% for high-income earners in San Diego.
Data Source
Tax brackets and deduction amounts are based on the latest projections and official releases from the California Franchise Tax Board (FTB). Always verify your final numbers with a certified tax professional or the official FTB.ca.gov website.