California is widely known for having one of the highest marginal tax rates in the country, topping out at 12.3%. On top of that, people with incomes over $1 million pay an additional 1% tax that helps to fund mental health services throughout the state.
However, like the federal tax system, California's tax system is progressive, not flat. This means that most people won't pay a single tax rate on their income; instead, they pay different rates on different parts of their income.
California state income tax brackets and rates
The tax rates and brackets below apply to income earned in 2025, reported on taxes filed in 2026. Income over $1 million is subject to an additional 1% tax.
Tax rate | Single / Married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
1% | $0 to $11,079. | $0 to $22,158. | $0 to $22,173. |
2% | $11,080 to $26,264. | $22,159 to $52,528. | $22,174 to $52,530. |
4% | $26,265 to $41,452. | $52,529 to $82,904. | $52,531 to $67,716. |
6% | $41,453 to $57,542. | $82,905 to $115,084. | $67,717 to $83,805. |
8% | $57,543 to $72,724. | $115,085 to $145,448. | $83,806 to $98,990. |
9.3% | $72,725 to $371,479. | $145,449 to $742,958. | $98,991 to $505,208. |
10.3% | $371,480 to $445,771 | $742,959 to $891,542. | $505,209 to $606,251. |
11.3% | $445,772 to $742,953. | $891,543 to $1,485,906. | $606,252 to $1,010,417. |
12.3% | $742,954 or more. | $1,485,907 or more. | $1,010,418 or more. |
Note: See below for a breakdown of taxes owed by filing status. If your taxable income was $100,000 or less, you'll use the board's California Tax Table instead.
Single and married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1% | $0 to $11,079. | 1% of taxable income. |
2% | $11,080 to $26,264. | $110.79 plus 2% of the amount over $11,079. |
4% | $26,265 to $41,452. | $414.49 plus 4% of the amount over $26,264. |
6% | $41,453 to $57,542. | $1,022.01 plus 6% of the amount over $41,452. |
8% | $57,543 to $72,724. | $1,987.41 plus 8% of the amount over $57,542. |
9.3% | $72,725 to $371,479. | $3,201.97 plus 9.3% of the amount over $72,724. |
10.3% | $371,480 to $445,771 | $30,986.19 plus 10.3% of the amount over $371,479. |
11.3% | $445,772 to $742,953. | $38,638.27 plus 11.3% of the amount over $445,771. |
12.3% | $742,954 or more. | $72,219.84 plus 12.3% of the amount over $742,953. |
Married filing jointly and surviving spouse
Tax rate | Taxable income bracket | Taxes owed |
|---|---|---|
1% | $0 to $22,158. | $0 plus 1% of taxable income. |
2% | $22,159 to $52,528. | $221.58 plus 2% of the amount over $22,158. |
4% | $52,529 to $82,904. | $828.98 plus 4% of the amount over $52,528. |
6% | $82,905 to $115,084. | $2,044.02 plus 6% of the amount over $82,904. |
8% | $115,085 to $145,448. | $3,974.82 plus 8% of the amount over $115,084. |
9.3% | $145,449 to $742,958. | $6,403.94 plus 9.3% of the amount over $145,448. |
10.3% | $742,959 to $891,542. | $61,972.37 plus 10.3% of the amount over $742,958. |
11.3% | $891,543 to $1,485,906. | $77,276.52 plus 11.3% of the amount over $891,542. |
12.3% | $1,485,907 or more. | $144,439.65 plus 12.3% of the amount over $1,485,906. |
Head of household
Tax rate | Taxable income bracket | Taxes owed |
|---|---|---|
1% | $0 to $22,173. | $0 plus 1% of taxable income. |
2% | $22,174 to $52,530. | $221.73 plus 2% of the amount over $22,173. |
4% | $52,531 to $67,716. | $828.87 plus 4% of the amount over $52,530. |
6% | $67,717 to $83,805. | $1,436.31 plus 6% of the amount over $67,716. |
8% | $83,806 to $98,990. | $2,401.65 plus 8% of the amount over $83,805. |
9.3% | $98,991 to $505,208. | $3,616.45 plus 9.3% of the amount over $98,990. |
10.3% | $505,209 to $606,251. | $41,394.72 plus 10.3% of the amount over $505,208. |
11.3% | $606,252 to $1,010,417. | $51,802.15 plus 11.3% of the amount over $606,251. |
12.3% | $1,010,418 or more. | $97,472.91 plus 12.3% of the amount over $1,010,417. |
» Want to estimate your federal taxes? Use NerdWallet's free tax calculator
Who pays California state income tax?
Generally, you have to file a California state tax return if you’re a resident, part-year resident or nonresident and:
- You’re required to file a federal tax return.
- You got income from a source in California during the tax year.
- You have income above certain thresholds.
Your residency status also determines what portion of your income the state will tax. Here are the general rules that help determine residency status:
Residency status rules
California residents are taxed on income from sources inside and outside of California. For tax purposes, you’re a resident of California if your presence in California wasn’t temporary or transitory. Generally, you’re a resident if you lived in California, even if you were temporarily out of state.
Here are some examples of situations that can make you a California resident for tax purposes, according to the state:
- You spend more than nine months in California during the tax year.
- Your employer assigns you to an office in California for a long or an indefinite period.
- You decide to check out California for a while, with no real plans to leave.
- You’re in California for an indefinite period to recuperate from an illness.
Students from California who go to college out of state do not automatically become nonresidents. Likewise, attending school in California doesn’t automatically make a student a California resident. The California Franchise Tax Board's website has the rules on how California determines residency status.
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California's standard deduction
Like the federal standard deduction, California's standard deduction is a set amount you can subtract from your income to reduce how much of it is subject to tax.
The California standard deduction for 2025 (taxes filed in 2026) is $5,706 for single filers or those married filing separately, and $11,412 for those married filing jointly, surviving spouses or heads of household.
» Zoom out to the federal level: Standard deduction amounts and when to take it
California state income tax deadlines and extensions
California state income tax returns follow the federal tax deadline, April 15. Taxpayers who don't file a return on time are given an automatic six-month extension until mid-October. However, if you owe taxes, your payment is still due by the regular April tax deadline.
California state tax credits
Tax credits are benefits that reduce the amount of taxes owed by the credit amount. Some credits may also be refundable, meaning if the credit amount exceeds the amount you owe in taxes, you might be able to get the overage back in the form of a refund. Below is an overview of a few popular tax credits available in California for the 2025 tax year (taxes filed in 2026).
- California earned income tax credit (CalEITC): The CalEITC is a tax benefit that mirrors the federal earned income tax credit. Californians with earned income and a federal AGI of up to $32,900 in 2025 may be eligible for a tax credit of up to $3,756. The exact credit amount depends on your filing status and the number of qualifying children. (People without kids may also qualify.)
- California young child tax credit (YCTC): The refundable young child tax credit is another state-level tax credit modeled after the federal version of the child tax credit. People who qualify for the California earned income tax credit mentioned above and who also had a child younger than 6 by the end of the 2025 tax year are generally eligible for the YCTC. The maximum credit for 2025 is $1,189. The credit begins to phase out for those with an earned income of $27,425 and is not available for anyone making $32,901 or more.
- California child and dependent care tax credit: The state of California also offers a nonrefundable tax credit for people who may have expenses related to the care of a child, a spouse or another type of dependent. Similar to the federal child and dependent care tax credit, eligible taxpayers can claim a certain limited percentage of their expenses on their state tax returns. For more details about who qualifies as a dependent, see the Instructions for Form FTB 3506 on the California Franchise Tax Board’s website.
- California adoption cost tax credit: To help offset the costs associated with adoption, California offers a tax credit that can help cover up to 50% of certain adoption-related expenses. The maximum you can claim for the credit is $2,500 per child per tax year, but the remaining amounts can be claimed on tax returns in future years. Typical expenses covered by the credit include travel, unreimbursed medical costs, and other adoption and agency fees. The child must have been adopted from California.
- California nonrefundable renter's tax credit: If your income fell below a certain threshold in 2025, you may be able to claim a nonrefundable tax credit for having paid your rent for at least half of the year (six months). Those who are single or married filing separately and made $53,994 or below can qualify for a $60 credit, and those who are head of household, married filing jointly or surviving spouse with an income at or below $107,987 can qualify for double, at a total of $120.
» See more ways to cut your bill: Popular tax breaks to know about
How to track your state tax refund
If you've submitted your California state income tax return and are due a refund, there are several ways to keep tabs on the processing of your funds. The California Franchise Tax Board operates its own refund-tracking service, similar to the federal "Where's My Refund?" tool. To use the tracker, you'll need to enter your Social Security number, ZIP code, the exact refund amount you're expecting and your mailing address.
Per the Board, you should expect your California state tax refund about three weeks after e-filing or three months after mailing a paper return. This timeline may be longer if your return is flagged for additional accuracy checks, though.
» Wondering where your state refund is? Here's how to check the status online
5 things to know about California state income tax
- If you're a California resident with a fairly simple income tax situation who makes below a certain amount, you may qualify for a free state return through CalFile.
- Another option for your state taxes is tax software (though it may cost extra).
- If you can’t pay your California state tax bill on time, you can request a one-time, 30-day delay.
- If you can’t afford your tax bill and you owe less than $25,000, California offers payment plans. Typically, you get three to five years to pay your bill. There’s a fee to set up an agreement.
- You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
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- 1.State of California Franchise Tax Board. 2025 Instructions for Form FTB 3514 California Earned Income Tax Credit Booklet. Accessed Mar 18, 2024.
- 2.State of California Franchise Tax Board. California Earned Income Tax Credit. Accessed Jan 26, 2026.
- 3.State of California Franchise Tax Board. Instructions for Form FTB 3514 (coming soon) General Information Specific Instructions Form FTB 3514, California Earned Income Tax Credit (coming soon) 2025 Earned Income Tax Credit Table Franchise Tax Board Privacy Notice on Collection Automated Phone Service General Phone Service Online Services Related content Request printable PDF of this document Download 2025 Form FTB 3514 (coming soon) 2025 Instructions for Form FTB 3514 California Earned Income Tax Credit Booklet. Accessed Jan 26, 2026.
- 4.State of California Franchise Tax Board. Child and Dependent Care Expenses Credit. Accessed Jan 26, 2026.
- 5.State of California Franchise Tax Board. Credit for Child Adoption Costs – Code 197. Accessed Jan 26, 2026.
- 6.State of California Franchise Tax Board. Nonrefundable Renter’s Credit. Accessed Jan 26, 2026.
- 7.California Franchise Tax Board. Delay your bill payment. Accessed Jan 26, 2026.
- 8.California Franchise Tax Board. Payment plans. Accessed Jan 26, 2026.
- 9.California Franchise Tax Board. Make an offer on your tax debt. Accessed Jan 26, 2026.
