Estimate your annual California and federal income tax — all nine California brackets, the new $700 dependent exemption credit, standard vs itemized, and your effective rate.
Planning estimate using 2026 FTB rate schedules and 2026 federal brackets. Does not handle AMT, every credit, or special situations. California Franchise Tax Board is the authoritative source.
California taxes income through nine progressive brackets, but the headline rate is rarely what you actually pay. Your California tax is built in steps: start with total income, subtract pre-tax retirement contributions and any California subtractions (such as Social Security, which California does not tax), subtract the California standard or itemized deduction, apply the bracket schedule, then subtract exemption credits dollar-for-dollar. The result is an effective rate well below your top bracket for most filers.
The biggest 2026 change for California families is the dependent exemption credit rising to $700 per dependent, up from roughly $461 in 2025. This is a credit, subtracted straight off your California tax — not a deduction that only reduces taxable income. A family with three dependents removes $2,100 directly from their California tax bill. The personal exemption credit is $153 (single, married filing separately, head of household) or $307 (married filing jointly), also applied as a credit.
This trips up most national tax calculators. Federally, dependents drive the Child Tax Credit ($2,200 per child under 17 in 2026) and the $500 credit for other dependents. California instead grants a flat exemption credit per person. Tools that model California dependents as deductions — reducing taxable income rather than tax — produce the wrong California number. This calculator applies the credits correctly, including the high-income phaseout.
| Rate | Single / MFS taxable income | Married Filing Jointly |
|---|---|---|
| 1% | $0 – $11,079 | $0 – $22,158 |
| 2% | $11,080 – $26,264 | $22,159 – $52,528 |
| 4% | $26,265 – $41,452 | $52,529 – $82,904 |
| 6% | $41,453 – $57,542 | $82,905 – $115,084 |
| 8% | $57,543 – $72,724 | $115,085 – $145,448 |
| 9.3% | $72,725 – $371,479 | $145,449 – $742,958 |
| 10.3% | $371,480 – $445,771 | $742,959 – $891,542 |
| 11.3% | $445,772 – $742,953 | $891,543 – $1,485,906 |
| 12.3% | $742,954+ | $1,485,907+ |
| +1% MHST | Additional 1% on taxable income over $1,000,000 (top rate 13.3%) | |
California's 2026 standard deduction is only $5,706 (single) or $11,412 (married filing jointly) — roughly a third of the federal figures ($16,100 / $32,200). Because California shields far less income, your California taxable income is usually much higher than your federal taxable income on the same salary. This is the single biggest reason a Californian's state tax can feel large relative to the bracket.
On taxable income above $1,000,000, California adds a 1% surcharge (Proposition 63, the Mental Health Services Tax) on top of the 12.3% top bracket, for a 13.3% top marginal rate — the highest in the nation. The $1,000,000 threshold is the same for every filing status, so it is not doubled for joint filers.
Exemption credits shrink for high earners. Once federal AGI passes about $252,203 (single/MFS), $504,411 (married filing jointly), or $378,310 (head of household), each credit is reduced by $6 for every $2,500 of AGI over the threshold ($12 per $2,500 for joint filers) until the credits reach zero. This calculator applies the phaseout automatically.
The calculator also estimates federal tax using the 2026 brackets (10%–37%) and the $16,100/$32,200/$24,150 standard deduction. The 2026 federal Child Tax Credit is $2,200 per qualifying child under 17 (up to $1,700 refundable) plus a $500 credit for other dependents, phasing out above $200,000 of income ($400,000 married filing jointly) at $50 per $1,000.