2025 California income-tax brackets.
OfficialCalifornia taxable income, deductions and credits differ from federal rules. A separate 1% Mental Health Services Tax applies to taxable income above $1,000,000 and is not included in the ordinary rate column. The FTB requires its tax lookup table when taxable income is $100,000 or less.
Single
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $11,079 | 1.000% | $0.00 |
| Over $11,079 to $26,264 | 2.000% | $110.79 |
| Over $26,264 to $41,452 | 4.000% | $414.49 |
| Over $41,452 to $57,542 | 6.000% | $1,022.01 |
| Over $57,542 to $72,724 | 8.000% | $1,987.41 |
| Over $72,724 to $371,479 | 9.300% | $3,201.97 |
| Over $371,479 to $445,771 | 10.300% | $30,986.19 |
| Over $445,771 to $742,953 | 11.300% | $38,638.27 |
| Over $742,953 | 12.300% | $72,219.84 |
Married filing separately
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $11,079 | 1.000% | $0.00 |
| Over $11,079 to $26,264 | 2.000% | $110.79 |
| Over $26,264 to $41,452 | 4.000% | $414.49 |
| Over $41,452 to $57,542 | 6.000% | $1,022.01 |
| Over $57,542 to $72,724 | 8.000% | $1,987.41 |
| Over $72,724 to $371,479 | 9.300% | $3,201.97 |
| Over $371,479 to $445,771 | 10.300% | $30,986.19 |
| Over $445,771 to $742,953 | 11.300% | $38,638.27 |
| Over $742,953 | 12.300% | $72,219.84 |
Married filing jointly
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $22,158 | 1.000% | $0.00 |
| Over $22,158 to $52,528 | 2.000% | $221.58 |
| Over $52,528 to $82,904 | 4.000% | $828.98 |
| Over $82,904 to $115,084 | 6.000% | $2,044.02 |
| Over $115,084 to $145,448 | 8.000% | $3,974.82 |
| Over $145,448 to $742,958 | 9.300% | $6,403.94 |
| Over $742,958 to $891,542 | 10.300% | $61,972.37 |
| Over $891,542 to $1,485,906 | 11.300% | $77,276.52 |
| Over $1,485,906 | 12.300% | $144,439.65 |
Head of household
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $22,173 | 1.000% | $0.00 |
| Over $22,173 to $52,530 | 2.000% | $221.73 |
| Over $52,530 to $67,716 | 4.000% | $828.87 |
| Over $67,716 to $83,805 | 6.000% | $1,436.31 |
| Over $83,805 to $98,990 | 8.000% | $2,401.65 |
| Over $98,990 to $505,208 | 9.300% | $3,616.45 |
| Over $505,208 to $606,251 | 10.300% | $41,394.72 |
| Over $606,251 to $1,010,417 | 11.300% | $51,802.15 |
| Over $1,010,417 | 12.300% | $97,472.91 |
- California FTB 2025 rate schedulesSchedules X, Y and Z; Form 540 line 19 taxable income
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 12.300% | Official |
| 2022 | 12.300% | Official |
| 2023 | 12.300% | Official |
| 2024 | 12.300% | Official |
| 2025 | 12.300% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.