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California taxes at a glance (2026)

California has a graduated income tax with a standard deduction of $5,706 (single) / $11,412 (married). Graduated 1%-12.3% across nine regular brackets PLUS a 1% Behavioral Health Services Tax (formerly Mental Health Services Tax) on taxable income over $1,000,000, producing the 13.3% top marginal rate - highest in the nation. The $1M surcharge threshold is NOT doubled for MFJ; the extra 1% (13.3% effective) begins at $1,000,000 for ALL filing statuses. For MFJ this means the 13.3% tier ($1,000,000) starts BEFORE the regular 12.3% bracket ($1,485,907) - i.e. between $1,000,000 and $1,485,906 a joint filer pays 11.3% regular + 1% surcharge = 12.3% effective on that band, then 12.3% regular + 1% = 13.3% above ~$1,485,907; the bracket array models this as the 11.3% tier capping at $1M, 12.3% to $1,485,906, then 13.3% above. Brackets/standard deduction indexed annually to the California CPI (CCPI); the FTB applied a 2.971% inflation adjustment for the most recent indexed schedule. Standard deduction: $5,706 single/MFS, $11,412 MFJ/HOH/surviving spouse. California uses personal exemption CREDITS (not deductions), ~$149 per taxpayer/spouse. No local/city income taxes anywhere in CA. California does NOT tax Social Security benefits, but pensions/401(k)/IRA distributions ARE fully taxable as ordinary income. Capital gains taxed as ordinary income (no preferential rate). Separate State Disability Insurance (SDI) payroll deduction (~1.2%, no wage cap since 2024) is not an income tax but reduces take-home. NOTE: actual 2026-tax-year (filed 2027) figures are not yet published; values reflect the latest FTB-indexed schedule applicable for 2026 filing.