Your hub for California taxes: state income tax (1% to 12.3%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, California Franchise Tax Board
California levies a state income tax (1% to 12.3%) that is withheld from wages on top of federal tax and FICA. 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.
| Tax | 2026 Rate / Detail |
|---|---|
| California State Income Tax | 1% to 12.3% |
| California State Sales Tax (base) | 7.25% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $16.50 / hour |
| State Tax Authority | California Franchise Tax Board |
California has a state income tax. The 2026 rate is 1% to 12.3%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, California income tax is 1% to 12.3%. 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.
A California paycheck has federal income tax, California state income tax (1% to 12.3%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in California generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The California statewide base sales tax rate is 7.25%. Local jurisdictions may add their own rates on top of the state rate.