2026 California State Income Tax Brackets: Single Filer + Mental Health Tax
California 2026 has 9 single filer brackets: 1.00% to 12.30%, plus a 1% Mental Health Services Tax on income above $1M = 13.30% top rate (highest in US). Standard deduction $5,706, one of the lowest. Most working professionals fall in the 9.30% bracket (covers $72,724-$371,479 of taxable income).
Updated September 2026 · Latest published FTB schedule (2025 indexed thresholds; 2026 amounts are indexed for inflation when FTB releases them) + Proposition 63 MHST
California 2026 single filer bracket schedule
| Bracket | Income range | Rate | Tax on max |
|---|---|---|---|
| 1 | $0 – $11,079 | 1.00% | $111 |
| 2 | $11,079 – $26,264 | 2.00% | $304 |
| 3 | $26,264 – $41,452 | 4.00% | $608 |
| 4 | $41,452 – $57,542 | 6.00% | $965 |
| 5 | $57,542 – $72,724 | 8.00% | $1,215 |
| 6 | $72,724 – $371,479 | 9.30% | $27,784 |
| 7 | $371,479 – $445,771 | 10.30% | $7,652 |
| 8 | $445,771 – $742,953 | 11.30% | $33,582 |
| 9 | $742,953+ | 12.30% | , |
| +MHST | $1,000,001+ | +1.00% | Mental Health Services Tax (Prop 63) |
Most working professionals fall in 9.30% bracket. Top 13.30% combined (12.30% + 1% MHST) is highest state income tax rate in the US.
CA tax estimate by income (single filer)
| Gross income | Taxable | CA state tax | MHST | Effective rate |
|---|---|---|---|---|
| $50,000 | $44,294 | $1,193 | , | 2.39% |
| $75,000 | $69,294 | $2,928 | , | 3.90% |
| $100,000 | $94,294 | $5,208 | , | 5.21% |
| $150,000 | $144,294 | $9,858 | , | 6.57% |
| $250,000 | $244,294 | $19,158 | , | 7.66% |
| $500,000 | $494,294 | $44,121 | , | 8.82% |
| $1,000,000 | $994,294 | $103,135 | , | 10.31% |
| $2,000,000 | $1,994,294 | $236,078 | $9,943 | 11.80% |
| $5,000,000 | $4,994,294 | $635,078 | $39,943 | 12.70% |
Frequently asked questions
What are the California state income tax brackets for single filers in 2026?▼
California single filer brackets from the latest published CA Franchise Tax Board (FTB) schedule (2025 indexed thresholds; 2026 amounts are indexed for inflation when FTB releases them): 1.00% on $0-$11,079. 2.00% on $11,079-$26,264. 4.00% on $26,264-$41,452. 6.00% on $41,452-$57,542. 8.00% on $57,542-$72,724. 9.30% on $72,724-$371,479. 10.30% on $371,479-$445,771. 11.30% on $445,771-$742,953. 12.30% on taxable income above $742,953. PLUS Mental Health Services Tax (Proposition 63, 2004): additional 1% on income above $1,000,000 = effective 13.30% top rate. California has the HIGHEST state income tax in US for high earners: 13.30% top combined rate. The 9.30% bracket covers $73k-$371k of taxable income = where most working professionals fall. Critical: brackets are MARGINAL, not flat. A single filer earning $200,000 pays 1% only on the first $11,079 of taxable income, etc.
What is the California Mental Health Services Tax?▼
California Mental Health Services Tax (MHST) is an additional 1% tax on personal income exceeding $1,000,000. Established by Proposition 63 (2004), funds expanded mental health services through county Mental Health Services Authority. Rules: (1) Applies to ALL filing statuses with income >$1M (single, MFJ, MFS, HoH all use $1M threshold: does NOT scale with status). (2) Calculated on taxable income, not gross. (3) Reported on Schedule P (540): Mental Health Services Tax. (4) Cannot be reduced by credits or deductions. (5) Approximately 50,000-75,000 California taxpayers pay MHST annually. (6) Generates ~$2.5-$3.5 billion/year for mental health programs. (7) Combined effective top rate for $5M+ income California single: 13.30% state + 37% federal = ~50.3% marginal rate before deductions. Mental Health Tax has survived multiple repeal attempts (2010, 2016) and remains permanent CA law.
What is the California standard deduction for single filers in 2026?▼
California single filer standard deduction (latest published FTB amount): $5,706 (one of the lowest in the US). MFJ/QSS: $11,412. MFS: $5,706. HoH: $11,412. CA standard deduction is significantly LOWER than the 2026 federal $16,100: meaning California taxes more income. CA itemized deduction option: includes mortgage interest (up to $750k loan), property tax (NO SALT cap on state portion: federal SALT cap doesn't apply to CA itemizing), charitable contributions, medical expenses (>7.5% AGI). Most professionals earning $50k+ benefit from itemizing. Renter's Credit: $60 single filer ($120 MFJ) for low-income tenants. Critical: California does NOT conform to federal TCJA changes: CA still allows miscellaneous itemized deductions (employee business expenses, tax prep fees, investment fees) that federal eliminated post-2017. CA also allows the state-level itemized deduction without the federal SALT cap.
How much state income tax will I pay in California on $50k, $75k, $100k single filer salary?▼
California 2026 state tax estimates single filer (post $5,706 standard deduction): $50,000 income → taxable $44,294, CA tax ~$1,193 (effective 2.39%). $75,000 → ~$2,928 (effective 3.90%). $100,000 → ~$5,208 (effective 5.21%). $150,000 → ~$9,858 (effective 6.57%). $250,000 → ~$19,158 (effective 7.66%). $500,000 → ~$44,121 (effective 8.82%). $1,000,000 → ~$103,135 (effective 10.31%). $2,000,000 → ~$236,078 (effective 11.80%, includes MHST). California is most punishing for single filers in the $54k-$700k range where 8-12.3% rates apply to taxable income from roughly $58k to $743k+.
How does California compare to other high-tax states?▼
Single filer estimates on $200k wage income (state income tax only, each state's single standard deduction, no credits, personal exemptions, federal-tax subtraction, or high-income benefit recapture; bracket math from our state tables): OREGON ~$17,755 (8.88% effective). CALIFORNIA ~$14,508 (7.25%). HAWAII ~$13,744 (6.87%). MINNESOTA ~$12,867 (6.43%). NEW YORK ~$10,760 (5.38%). CONNECTICUT ~$10,750 (5.38%). NEW JERSEY ~$10,614 (5.31%). MASSACHUSETTS ~$10,000 (flat 5%, lowest of group). On $1M income, same basis: CA ~$103,135 (10.31%; taxable income $994,294 stays just under the $1M MHST threshold). HI ~$99,336 (9.93%). OR ~$96,955 (9.70%). MN ~$91,298 (9.13%). NJ ~$74,574 (7.46%). CT ~$66,200 (6.62%). NY ~$65,337 (6.53%). MA ~$50,000 (5.00%). CA pulls further ahead once MHST applies to taxable income above $1M (11.80% effective at $2M, 12.70% at $5M). CA also has highest marginal rate (12.3% + 1% MHST = 13.3%) vs HI 11%, NJ 10.75%, OR 9.9%. California advantages: NO SALT cap on state itemizing (the federal SALT cap doesn't apply at state level), more credits available, dollar-for-dollar EV credit + solar credit. Disadvantages: low standard deduction ($5,706) means more income gets taxed.
What credits and deductions can California single filers claim?▼
Top California 2026 credits/deductions for single filers: (1) California Earned Income Tax Credit (CalEITC): up to $3,756 for earned income up to $32,900 (tax year 2025 FTB figures; 2026 amounts are indexed). (2) Young Child Tax Credit: up to $1,189 per return with a child under 6 if CalEITC eligible. (3) Foster Youth Tax Credit: up to $1,189 if filer is current/former foster youth. (4) Renter's Credit: $60 single. (5) Senior Head of Household Credit: $1,824 max (limited to specific categories). (6) College Access Credit: 50% of contributions to scholarship programs. (7) Solar Energy System Credit: 25% up to $5,000 per system (separate from federal IRA credit). (8) Geothermal Energy Credit: 25%. (9) New Employment Credit: businesses hiring in designated geographic zones. (10) Alternative Minimum Tax (AMT) Credit: for prior year AMT paid. (11) Excess SDI Credit: for over-withholding state disability insurance. (12) Other State Tax Credit: for tax paid to other states. (13) 401(k)/403(b)/IRA contributions reduce CA taxable income (CA conforms to federal contribution limits). MAJOR: CA has the most-comprehensive renewable energy credits in US. Stack with federal IRA: $5k state + $5k federal solar = $10k+ off solar install.
When are California state taxes due in 2026?▼
California 2026 tax filing deadlines: Tax year 2025 returns due April 15, 2026 (Wednesday: same as federal). California auto-grants 6-month extension to October 15, 2026 (no extension form needed if balance is paid by April 15). Estimated quarterly payments for 2026 tax year: Q1 due April 15, 2026. Q2 June 15, 2026. Q3 September 15, 2026. Q4 January 15, 2027. CALIFORNIA DISASTER EXTENSION (federal storm/wildfire declared counties): often extends to October-November depending on disaster declaration. Check FTB website at the time. e-File via FTB CalFile (free for income <$84,000), TurboTax, H&R Block. Direct deposit refunds 2-4 weeks; paper 6-8 weeks. SAFE HARBOR for estimated taxes: pay 110% of prior year liability (90% if AGI <$150k) to avoid underpayment penalty. CRITICAL: California does NOT honor federal Form 4868: but CA grants automatic 6-month extension WITHOUT FORM if you've paid taxes by April 15. If you owe, file FTB Form 3519 with payment.
What is California take-home pay on a $150,000 single filer salary?▼
California 2026 take-home calculation, $150,000 single filer in San Francisco (no city income tax in SF or any CA city for individuals): Federal income tax (2026, post $16,100 federal std deduction): $133,900 taxable, federal tax ~$24,734 (10-24% brackets). California state tax: ~$9,858 (post $5,706 CA std deduction). FICA (2026): SS 6.2% on wages up to $184,500 = $9,300, Medicare 1.45% on full $150k = $2,175 = $11,475 FICA. State Disability Insurance (SDI): 1.3% on all wages (no wage cap) = $1,950. Total federal + state + FICA + SDI: ~$48,017. Take-home: ~$101,983/year, or $8,499/month. Contributing 6% ($9,000) to a traditional 401(k) lowers federal tax to ~$22,574 and CA tax to ~$9,021 (FICA and SDI unchanged) = take-home ~$95,980 after the contribution. Bay Area $150k feels like $90k-$100k vs Texas $150k due to: ~6.6% effective state tax + 1.3% SDI + $3k-$4k/mo SF rent + sales tax 8.625%. Net spending power ranks: TX > FL > NV > AZ > CA at same gross.