California Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for California. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
This table uses California’s 2026 single-filer brackets and includes the separate 1% Behavioral Health Services Tax on taxable income above $1 million. The standard deduction is $5,900 for single and separate filers and $11,800 for joint filers and heads of household.
Single filer example: $100,000 of California AGI with no other adjustments, less the published $5,900 standard deduction, gives $94,100 taxable income. At that amount, the latest available Form 540 instructions (2025) require the Tax Table, not rate-schedule arithmetic. This calculator shows a 2026 rate-schedule estimate; it does not certify the final filing amount. Source check: 2026-11-04. FTB’s tax-table index lists 2025 as its latest table year. The complete 2026 Tax Table and filing instructions have not been verified here; do not substitute the 2025 table for a 2026 filing calculation.
| Taxable Income | Rate |
|---|---|
| $0 - $11,456 | 1% |
| $11,456 - $27,157 | 2% |
| $27,157 - $42,861 | 4% |
| $42,861 - $59,498 | 6% |
| $59,498 - $75,197 | 8% |
| $75,197 - $384,109 | 9.3% |
| $384,109 - $460,927 | 10.3% |
| $460,927 - $768,213 | 11.3% |
| $768,213 - $1,000,000 | 12.3% |
| Over $1,000,000 | 13.3% |
Sales Tax
Qualifying food for human consumption is generally exempt; hot prepared food and on-premises consumption have exceptions. Qualifying prescribed medicines are exempt under dispensing rules. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
California’s top combined marginal state rate is 13.3%, including the separate 1% Behavioral Health Services Tax above $1 million of taxable income. Its combined sales tax rate of 9.03% (July 1, 2026 population-weighted estimate) also exceeds the population-weighted national average of 7.53% in the July 1, 2026 table.
Does California have a state income tax?
Yes. California has nine base income-tax rates from 1% to 12.3% for 2026. A separate 1% tax applies to taxable income above $1 million.
What is the sales tax in California?
California's base state sales tax rate is 7.25%. With local add-ons, the average combined rate is about 9.03%, varying by city and county. The combined figure is a population-weighted July 1, 2026 estimate, not a rate for every purchase.
Are groceries taxed in California?
Qualifying food for human consumption is generally exempt. Hot prepared food, on-premises consumption and certain beverages have taxable exceptions. Not all prepared food or carbonated products have identical treatment; the CDTFA product rules determine the result.
How should I use California’s published 2026 tax figures?
FTB’s October 2026 notice publishes Schedules X/Y/Z, a $5,900 single standard deduction and a $158 personal credit. A single filer with $100,000 of California AGI and no other adjustments has $94,100 taxable income. This calculator uses 2026 rate-schedule arithmetic. The latest available Form 540 instructions (2025) require the Tax Table at $100,000 taxable income or less, and schedules above that amount. On 2026-11-04, FTB’s table index still lists 2025; the complete 2026 table and instructions have not been verified here. Verify the applicable 2026 filing method before filing; published schedules alone do not certify the whole return.
More by state
More California tools
Keep the same state in view while you compare tax, benefits, and wage rules across Calculover.