State calculator · California · Tax year 2026
California paycheck calculator
California applies nine brackets plus a 1.3% disability contribution with no wage ceiling. Enter a salary to see exactly what federal tax, state tax and SDI leave in the account.
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2026 ratesInputs stay in your browser. The link updates as you type so you can bookmark or share a scenario.
Take-home pay
$0 per biweekly paycheck
Annual take-home: $0
- Take-home
- Federal
- FICA
- State
- 401(k)
Federal income tax, FICA and California state withholding. 401(k) is pre-tax, so it lowers income tax but not FICA.
Updated for tax year 2026
Deduction breakdown
| Line item | Amount |
|---|
What comes out of a California paycheck
California withholds five separate lines: federal income tax, Social Security, Medicare, state income tax under a nine-bracket schedule, and State Disability Insurance. The last one surprises people, because unlike every other state program of its kind, California SDI has no wage ceiling — it applies to the entire paycheck, every paycheck.
Here is a single filer on $100,000 in 2026, no 401(k) contribution:
| Line item | Annual | Biweekly |
|---|---|---|
| Federal income tax | −$13,170 | |
| Social Security (6.2%) | −$6,200 | |
| Medicare (1.45%) | −$1,450 | |
| California income tax | −$5,086 | |
| CA SDI (1.3%) | −$1,300 | |
| Annual take-home | $72,794 | $2,800 |
California takes $6,386, or 6.39% of gross, between income tax and SDI. Total tax including federal is $27,206 — an effective rate of 27.2%.
2026 California brackets
California's 2026 brackets were indexed by a 2.971% inflation factor. Nine rates apply to wages, and the tenth — the extra 1% above $1 million — is the Mental Health Services Act surcharge, which is why the top combined rate reads 13.3%.
| Taxable income (single) | Rate |
|---|---|
| $0 – $11,408 | 1% |
| $11,408 – $27,044 | 2% |
| $27,044 – $42,684 | 4% |
| $42,684 – $59,251 | 6% |
| $59,251 – $74,885 | 8% |
| $74,885 – $382,516 | 9.3% |
| $382,516 – $459,015 | 10.3% |
| $459,015 – $765,026 | 11.3% |
| $765,026 – $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Married couples filing jointly and heads of household use a doubled schedule:
| Taxable income (joint / head of household) | Rate |
|---|---|
| $0 – $22,816 | 1% |
| $22,816 – $54,088 | 2% |
| $54,088 – $85,368 | 4% |
| $85,368 – $118,502 | 6% |
| $118,502 – $149,770 | 8% |
| $149,770 – $765,032 | 9.3% |
| $765,032 – $918,030 | 10.3% |
| $918,030 – $1,530,052 | 11.3% |
| $1,530,052 – $2,000,000 | 12.3% |
| Over $2,000,000 | 13.3% |
The California standard deduction is only $5,876 for single filers and $11,751 for joint filers — far below the federal $16,100 and $32,200. A smaller deduction means more of your salary is exposed to state tax, which is part of why the California rate feels heavier than the bracket table suggests.
Worked example: $100,000, single
Follow the arithmetic the calculator performs. California taxable income is gross minus the state standard deduction:
$100,000 − $5,876 = $94,124
That amount is then sliced across the brackets: 1% on the first $11,408, 2% up to $27,044, 4% up to $42,684, 6% up to $59,251, 8% up to $74,885, and 9.3% on the remainder. Summing the slices gives $5,086, an effective state rate of 5.09% against a marginal 9.3%.
Add SDI at 1.3% — $1,300 — and the state takes $6,386. Federal income tax of $13,170 and FICA of $7,650 bring the total to $27,206, leaving $72,794.
At $75,000 the same calculation leaves $57,781; at $250,000, $160,896. The state effective rate climbs from 5.08% to 8.91% across that range, which is the practical meaning of a progressive schedule.
SDI is the line people forget
State Disability Insurance is withheld at 1.3% of wages with no cap. On $100,000 that is $1,300 a year, or about $50 per biweekly check. It is not income tax, it is not deductible from federal tax, and it does not appear on a federal return — but it does leave your account.
Because there is no ceiling, SDI scales linearly forever. A $500,000 earner pays $6,500 in SDI alone. Before 2024 the program had a wage ceiling; that ceiling was removed, which is why older paycheck comparisons understate the current California burden.
What California does differently
- No local wage tax. Los Angeles, San Francisco and San Diego do not levy a city income tax on wages, unlike New York City. If you work in California, the state schedule above is the whole story.
- HSA contributions are not deductible. California is one of the few states that does not conform to the federal health savings account deduction, so an HSA lowers your federal tax but not your California tax.
- Capital gains are ordinary income. There is no preferential long-term rate at state level, so a large gain can push wages into the 12.3% bracket.
- Exemption credits exist but are small. $158 per taxpayer ($316 joint) and $489 per dependent. The calculator does not apply them, so a family with children will owe slightly less than shown.
The 13.3% top rate starts at $1 million of taxable income, and the extra 1% surcharge is not indexed for inflation. High earners should model their own bracket rather than reading the headline rate as a flat tax.
Frequently asked questions
Does California have a city income tax?
Not on wages. California cities may levy business taxes and gross receipts taxes, but employees do not pay a municipal wage income tax the way New York City residents do.
Is California SDI capped at a maximum wage?
No. The 1.3% rate applies to all wages with no ceiling, so the SDI line keeps growing with salary.
Why is my California refund smaller than expected?
Withholding tables use the standard deduction and your DE 4 allowances. If you claimed fewer allowances than your actual situation, too much was withheld; if you have side income or investment gains, too little was.
Does a 401(k) reduce California tax?
Yes. Pre-tax 401(k) contributions reduce California taxable wages as well as federal, though they do not reduce SDI, which is charged on gross wages.
What is the 13.3% rate I keep hearing about?
It is 12.3% top bracket plus the 1% Mental Health Services Act surcharge on taxable income above $1 million. Only the income above that line is taxed at 13.3%.
I work remotely from another state for a California employer. Do I owe California tax?
Generally only for days you physically work in California. Wages for work performed elsewhere are taxed by the state where you performed it, subject to that state's rules.
Sources
- California Franchise Tax Board — 2026 tax rate schedules and standard deduction
- California Employment Development Department — 2026 SDI rate (1.3%, no wage ceiling)
- IRS Publication 15 (2026), Circular E — federal withholding and FICA rates
- Social Security Administration — 2026 contribution and benefit base
This page is educational and is not tax, legal or financial advice. Withholding depends on your Form W-4 and can differ from the annual figure shown here. Verify figures with the California Franchise Tax Board or the IRS or a qualified tax professional.
Wondering what the same salary keeps in Texas? No state income tax and no SDI — the difference at $100k is about $6,400 a year. Compare Texas