California has a top marginal income tax rate of 13.3% for 2026. See the full brackets, standard deduction, and how it stacks up against the national average.
Last updated: May 2026 · Data: state revenue departments, IRS, BLS
California uses a graduated (progressive) income tax system administered by the California Franchise Tax Board. The top marginal rate for 2026 is 13.3% on the highest bracket.
| Taxable Income | Tax Rate (2026) |
|---|---|
| $0 to $10,412 | 1% |
| $10,412 to $24,684 | 2% |
| $24,684 to $38,959 | 4% |
| $38,959 to $54,081 | 6% |
| $54,081 to $68,350 | 8% |
| $68,350 to $349,137 | 9.3% |
| $349,137 to $418,961 | 10.3% |
| $418,961 to $698,271 | 11.3% |
| $698,271 to $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
California's 13.3% top rate includes the 1% Mental Health Services Tax on income over $1 million.
California income tax starts from your taxable income after deductions. For 2026 (2025 tax year), the federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly, which reduces the income subject to federal tax.
| Standard Deduction (2026) | Amount |
|---|---|
| Federal - Single | $15,000 |
| Federal - Married Filing Jointly | $30,000 |
| Federal - Head of Household | $22,500 |
State standard deductions, personal exemptions, and credits vary and may differ from the federal amounts above. Confirm California figures with the California Franchise Tax Board.
| Benchmark | Top Marginal Rate |
|---|---|
| California (2026) | 13.3% |
| National average - all 50 states | 4.86% |
| National average - 41 states with an income tax | 5.93% |
| Highest in the U.S. (California) | 13.3% |
| Lowest among states that tax income | 2.5% |
| States with no income tax | 0% (9 states) |
At 13.3%, California's top rate is above the national average of 4.86% (all 50 states).
California has the highest top marginal income tax rate in the nation at 13.3% (including the 1% Mental Health Services Tax on income over $1 million). The $800 minimum franchise tax applies to all LLCs regardless of income.
| California Tax Snapshot | 2026 |
|---|---|
| Top Income Tax Rate (2026) | 13.3% |
| Income Tax Structure | 10-bracket graduated |
| State Sales Tax | 7.25% |
| Minimum Wage | $16.50/hour |
| Median Household Income | $91,000 |
| Tax Agency | California Franchise Tax Board |
Run the numbers for California with our free calculators:
See how nearby states tax income in 2026:
California has a top marginal state income tax rate of 13.3% for 2026, applied to the highest income bracket. Lower brackets are taxed at lower rates. It is administered by the California Franchise Tax Board.
California uses a graduated, progressive income tax system, so different portions of your income are taxed at different rates as shown in the bracket table above.
California has 10 income tax brackets for 2026, ranging up to a top rate of 13.3%.
The 2026 federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly. California state deductions, exemptions, and credits can differ; verify current figures with the California Franchise Tax Board.
At 13.3%, California's top rate is above the national average of 4.86% (all 50 states). The national average top marginal rate is 4.86% across all 50 states and 5.93% among the 41 states that levy an income tax.
State income tax in California is collected by the California Franchise Tax Board. Federal income tax and FICA (Social Security and Medicare) are paid separately to the IRS.