2025 California Income Tax Brackets
California (CA) uses 9 progressive income tax brackets ranging from 1.0% to 12.3% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 1.0% | $0 – $10,412 |
| 2.0% | $10,412 – $24,684 |
| 4.0% | $24,684 – $38,959 |
| 6.0% | $38,959 – $54,081 |
| 8.0% | $54,081 – $68,350 |
| 9.3% | $68,350 – $349,137 |
| 10.3% | $349,137 – $418,961 |
| 11.3% | $418,961 – $698,271 |
| 12.3% | $698,271 and up |
Married Filing Jointly · 2025
Thresholds are 2× single-filer brackets
| Rate | Taxable income |
|---|---|
| 1.0% | $0 – $20,824 |
| 2.0% | $20,824 – $49,368 |
| 4.0% | $49,368 – $77,918 |
| 6.0% | $77,918 – $108,162 |
| 8.0% | $108,162 – $136,700 |
| 9.3% | $136,700 – $698,274 |
| 10.3% | $698,274 – $837,922 |
| 11.3% | $837,922 – $1,396,542 |
| 12.3% | $1,396,542 and up |
Effective rate at common income levels (single)
Effective rate = total California income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | California tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,291 | 2.6% | 6.0% |
| $75,000 | $3,113 | 4.2% | 9.3% |
| $100,000 | $5,438 | 5.4% | 9.3% |
| $150,000 | $10,088 | 6.7% | 9.3% |
| $250,000 | $19,388 | 7.8% | 9.3% |
Run a full calculation
Combine federal + California income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top California bracket is 12.3%, beginning at $698,271 of taxable income for single filers.
At $100,000 of gross income (single filer), the California effective income tax rate is approximately 5.4% — about $5,438 in state tax after the $5,540 standard deduction.
The California standard deduction for 2025 is $5,540 for single filers and $11,080 for married filing jointly.
Thresholds are 2× single-filer brackets in California for 2025.
California publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading California's bracket structure
California maintains a finely-graded 9-bracket income tax for 2025, with marginal rates from 1.00% at the bottom to 12.30% at the top. The many-bracket structure spreads marginal-rate increases across more income tiers than the typical 4-6 bracket state, producing smoother effective-rate curves but more arithmetic when calculating tax by hand. The standard deductions for single ($5,540) and married-filing-jointly ($11,080) filers apply before the bracket calculation begins.
At 12.30%, California's top marginal rate is among the highest in the country — typically in the same band as California (13.30%), Hawaii (11.00%), and New York/New Jersey (10.75-10.90%). High-top-rate states tend to combine a progressive bracket structure with a relatively high top-bracket threshold ($1M+ in the highest-rate cases), meaning only filers in the top decile of state income actually face the headline rate. Middle-income filers in the same states face marginal rates much closer to the national median.
Tax brackets and deduction amounts on this page are the official figures published by the California Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
California 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.