California state tax calculator with a Form 540 style worksheet and a rate ladder for each income band.

California State Tax Calculator

Use this California state tax calculator to turn a yearly salary into California income tax, federal income tax, FICA and take-home pay, using the FTB rate schedule for the filing status you enter.

Estimate your California income tax

Your pay for the year before any tax โ€” wages, salary or self-employment profit.
Enter 1, 2 or 3.
The amount you subtract on your California return. Leave 0 to see the tax on your full salary.

How California state income tax is calculated

California taxes wages at progressive rates, so a salary is split into bands and each band is charged its own rate. Enter a salary, a filing status and the deduction you claim, and this California state tax calculator applies the Franchise Tax Board schedule band by band instead of one flat percentage.

State tax starts from California taxable income โ€” your pay minus the deduction you enter. The highest rates only touch very large incomes, so most salaries sit in the middle of the schedule, and the marginal rate on your last dollar is far higher than the effective rate you pay across the whole amount. Wage income is taxed on the same published schedule every year, adjusted annually for inflation, and Social Security benefits are not taxed by the state.

On top of state tax, the same salary carries federal income tax and the two payroll taxes, Social Security and Medicare. That stack is what decides take-home pay, not any single number. Comparing an offer with a job in another state? Run the same salary through a new york state salary tax calculator as well, because the bands, deductions and rates there are set separately from California's.

2025 California tax rate schedule for single filers

California taxable incomeRate
$0 - $11,0791.0%
$11,079 - $26,2642.0%
$26,264 - $41,4524.0%
$41,452 - $57,5426.0%
$57,542 - $72,7248.0%
$72,724 - $371,4799.3%
$371,479 - $445,77110.3%
$445,771 - $742,95311.3%
$742,953 or more12.3%

These are the 2025 rate schedules published by the California Franchise Tax Board, the most recent set released. Married couples filing jointly and heads of household use wider bands with the same list of rates, and the calculator picks the right one from your filing status.

Worked examples for a single filer: on $60,000 of California taxable income the schedule produces about $2,135 in state tax, and on $100,000 it produces about $5,739. That last figure is an effective rate near 5.7% even though the top band reached is 9.3%, which is the difference between a bracket and a real rate. Deductions and exemption credits come before or after these numbers, so treat them as the schedule at work rather than your final bill.

How to use this calculator

  1. Enter your gross annual salary. Type the pay you expect for the whole year before tax. A California income tax calculator works from annual figures, so multiply a monthly amount by 12, or a biweekly amount by 26, before you start.
  2. Choose the filing status on your return. Enter 1 for Single, 2 for Married filing jointly, or 3 for Head of household. Filing status decides which FTB schedule and which band widths the state tax estimate uses.
  3. Enter the deduction you claim in California. Add your California standard deduction or your itemized total. Leave it at 0 if you want to see the tax on the full salary before any deduction.
  4. Read the state tax and the take-home figure. The result separates California tax, federal income tax, Social Security and Medicare, then shows what is left as take-home pay for the year.

Frequently asked questions

How much California state tax comes out of a $100,000 salary?

If the whole $100,000 were California taxable income, a single filer would owe about $5,739 under the 2025 schedule โ€” roughly 5.7% of it. In practice the deduction you claim lowers the taxable amount first, so most filers pay a little less than that on a $100,000 salary.

Why is my effective California rate lower than my bracket?

California charges each band its own rate, so only the income sitting inside the top band pays the top rate. The result shows the marginal rate on your last dollar next to the effective rate across all of your taxable income.

Does this include federal income tax, Social Security and Medicare?

Yes. The result lists California state tax, federal income tax, Social Security and Medicare separately, then gives take-home pay, so you can see everything deducted from one salary rather than the state piece alone.

What deduction should I enter for California?

Enter the amount you subtract on your California return โ€” the standard deduction for your filing status, or your itemized total if it is higher. Leave it at 0 to see the tax on the full salary before any deduction.

Are California exemption credits applied to the result?

No. Exemption credits reduce the tax after the schedule is applied, so they are not part of this estimate. The rate table is used exactly as the Franchise Tax Board publishes it, which makes the figure a close estimate rather than a filed return.

Sources

Disclaimer: This calculator provides estimates only. The state figure uses the rate schedule published by the California Franchise Tax Board for tax year 2025, and the federal figures use the 2026 IRS standard deduction, brackets and payroll tax rates. It does not apply California exemption credits, itemized deduction limits, alternative minimum tax, or city taxes, so your filed return will differ. It is not legal, financial, or tax advice. Verify current rules at ftb.ca.gov and irs.gov, and consult a licensed tax professional before making decisions.