California State Income Tax Calculator (2026)

Estimate 2026 California state income tax from your AGI and filing status, with FTB brackets, exemption credits, renter's credit and refund or balance due.

Filing status

California adjusted gross income ($ per year)Form 540 line 17 — for most employees, W-2 box 16 state wages plus interest and other income

Federal AGI (if different from California AGI) ($)Optional; used for the exemption-credit phase-out. Blank uses California AGI.

Allowable California itemized deductions after limitations ($)Use the allowed California deduction after limitations; 0 uses the standard deduction.

Number of dependents

Senior (65+) or blind exemptionsOne for each of you (and your spouse) who is 65 or older, and one more for each who is blind

I qualify for the California renter creditRequires qualifying California rent for at least half the year, residency, and the FTB dependency/property-tax conditions. See the FTB booklet.

California tax withheld and estimated payments ($)Optional — W-2 box 17 plus estimated payments, to show a refund or balance due

California taxes residents' income on nine brackets from 1% to 12.3%, plus a 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) on taxable income above $1 million. This calculator applies the 2026 rate schedules, standard deductions and credit amounts the Franchise Tax Board announced in October 2026, then subtracts exemption credits and the renter's credit to estimate your Form 540 tax.

How to use this tool

Choose your filing status.
Enter your California AGI (Form 540 line 17).
Enter itemized deductions only if they beat the standard deduction.
Add dependents and senior or blind exemptions, and tick the renter box if it applies.
Optionally enter tax withheld to see a refund or balance due.

Formula

Tax = schedule(AGI − deduction) − exemption credits − renter's credit + 1% × (taxable income − $1,000,000)

For 2026 the standard deduction is $5,900 (single, separate) or $11,800 (joint, surviving spouse, head of household). Exemption credits are $158 per personal, senior or blind exemption and $491 per dependent; they shrink by $6 per exemption for every $2,500 ($1,250 if filing separately) of AGI above the phase-out threshold. The renter's credit is $60 (single, separate) or $120 (others) if AGI is no more than $55,830 or $111,660.

Example

A single filer with $75,000 of California AGI takes the $5,900 standard deduction, leaving $69,100 taxable. On Schedule X that is $2,054.96 + 8% × ($69,100 − $59,498) = $2,823.12. Subtracting the $158 personal exemption credit leaves $2,665.12 of California tax, an effective rate of about 3.55% with an 8% marginal rate.

What this calculator leaves out

Alternative minimum tax, part-year and nonresident returns (Form 540NR), CalEITC, the Young Child Tax Credit and other special credits are not included, Enter federal AGI separately when it differs from California AGI, and itemized deductions after all California limitations. FTB had not yet published the 2026 phase-out thresholds, so they are estimated by indexing the 2025 figures ($252,203, $378,310, $504,411) by FTB's 3.4% inflation rate.

Frequently asked questions

What is California's top income tax rate in 2026?

The top bracket is 12.3%, starting at $768,213 of taxable income for single filers and $1,536,426 for joint filers. Income above $1 million also pays the 1% Behavioral Health Services Tax, for a combined 13.3%.

Does California tax capital gains at a lower rate?

No. Capital gains are ordinary income in California and run through the same brackets; there is no separate long-term rate.

Why is my return a few dollars different?

If taxable income is $100,000 or less, Form 540 uses a tax table built on income ranges instead of the exact schedule. Credits this page leaves out also change the result.

Is SDI included?

No. State Disability Insurance is a payroll deduction, not income tax, so it is not part of this calculation.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026