California State Tax Calculator 2025
Calculate your California state income tax, State Disability Insurance (SDI), and Employment Training Tax (ETT) with the latest 2025 tax rates and brackets.
California State Tax Calculator
Enter your income and filing information to calculate CA state taxes
California Tax Brackets & Rates (2025)
Single Filers
| Tax Rate | Income Range | Tax Owed |
|---|---|---|
| 1% | $0 - $10,099 | 1% of income |
| 2% | $10,100 - $23,942 | $101 + 2% of excess |
| 4% | $23,943 - $37,788 | $378 + 4% of excess |
| 6% | $37,789 - $52,455 | $932 + 6% of excess |
| 8% | $52,456 - $66,295 | $1,812 + 8% of excess |
| 9.3% | $66,296 - $338,639 | $2,919 + 9.3% of excess |
| 10.3% | $338,640 - $406,364 | $28,246 + 10.3% of excess |
| 11.3% | $406,365 - $677,278 | $35,222 + 11.3% of excess |
| 12.3% | $677,279+ | $65,835 + 12.3% of excess |
Married Filing Jointly
| Tax Rate | Income Range | Tax Owed |
|---|---|---|
| 1% | $0 - $20,198 | 1% of income |
| 2% | $20,199 - $47,884 | $202 + 2% of excess |
| 4% | $47,885 - $75,576 | $756 + 4% of excess |
| 6% | $75,577 - $104,910 | $1,864 + 6% of excess |
| 8% | $104,911 - $132,590 | $3,624 + 8% of excess |
| 9.3% | $132,591 - $677,278 | $5,838 + 9.3% of excess |
| 10.3% | $677,279 - $812,728 | $56,492 + 10.3% of excess |
| 11.3% | $812,729 - $1,354,556 | $70,444 + 11.3% of excess |
| 12.3% | $1,354,557+ | $131,670 + 12.3% of excess |
Head of Household
| Tax Rate | Income Range | Tax Owed |
|---|---|---|
| 1% | $0 - $20,198 | 1% of income |
| 2% | $20,199 - $47,884 | $202 + 2% of excess |
| 4% | $47,885 - $61,730 | $756 + 4% of excess |
| 6% | $61,731 - $76,397 | $1,310 + 6% of excess |
| 8% | $76,398 - $90,240 | $2,190 + 8% of excess |
| 9.3% | $90,241 - $362,581 | $3,297 + 9.3% of excess |
| 10.3% | $362,582 - $435,097 | $28,635 + 10.3% of excess |
| 11.3% | $435,098 - $725,162 | $36,102 + 11.3% of excess |
| 12.3% | $725,163+ | $68,839 + 12.3% of excess |
Married Filing Separately
| Tax Rate | Income Range | Tax Owed |
|---|---|---|
| 1% | $0 - $10,099 | 1% of income |
| 2% | $10,100 - $23,942 | $101 + 2% of excess |
| 4% | $23,943 - $37,788 | $378 + 4% of excess |
| 6% | $37,789 - $52,455 | $932 + 6% of excess |
| 8% | $52,456 - $66,295 | $1,812 + 8% of excess |
| 9.3% | $66,296 - $338,639 | $2,919 + 9.3% of excess |
| 10.3% | $338,640 - $406,364 | $28,246 + 10.3% of excess |
| 11.3% | $406,365 - $677,278 | $35,222 + 11.3% of excess |
| 12.3% | $677,279+ | $65,835 + 12.3% of excess |
Additional California Taxes (2025)
State Disability Insurance (SDI)
California State Disability Insurance provides partial wage replacement for eligible workers.
Employment Training Tax (ETT)
Employer-paid tax to fund job training programs (employee reference only).
Mental Health Tax
Additional 1% tax on income over $1 million for mental health services.
California Tax Deductions (2025)
Standard Deductions
Single Filers
Standard deduction amount for single taxpayers
Married Filing Jointly
Standard deduction for married couples filing together
Married Filing Separately
Standard deduction for married filing separately
Head of Household
Standard deduction for head of household filers
Itemized Deductions
State and Local Taxes (SALT)
California allows full deduction of state and local taxes paid
Mortgage Interest
Interest on qualified residence loans
Charitable Contributions
Donations to qualified charitable organizations
Medical Expenses
Qualified medical expenses exceeding threshold
California-Specific Credits
Earned Income Tax Credit
California EITC for low to moderate income workers
Child and Dependent Care Credit
Credit for qualifying child and dependent care expenses
Renter's Credit
Credit for qualified renters
Senior Exemption Credit
Additional exemption for taxpayers 65 and older
Tax Planning Strategies
Retirement Contributions
401(k), IRA, and other retirement plan contributions
Health Savings Account (HSA)
Pre-tax contributions to qualified HSA plans
Flexible Spending Account (FSA)
Pre-tax dollars for medical and dependent care
State Tax Withholding
Optimize withholding to avoid penalties
Frequently Asked Questions About California State Taxes
California's highest marginal tax rate is 13.3% for income over $1 million, which includes a 1% Mental Health Services Tax. This makes California one of the highest-taxed states in the US.
California State Disability Insurance (SDI) is 0.9% of wages up to $176,069 in 2025, with a maximum annual contribution of $1,584.62. SDI provides partial wage replacement for eligible workers who are unable to work due to non-work-related illness or injury.
California residents must file a state tax return if their gross income exceeds the filing thresholds: Single - $20,283, Married Filing Jointly - $40,566, Head of Household - $26,291 for 2025.
Yes, California allows full deduction of state and local taxes (SALT) without the $10,000 federal limit. This includes property taxes, state income taxes from other states, and local taxes.
Important California Tax Disclaimer
This calculator provides estimates based on 2025 California tax rates and brackets. Actual tax liability may vary based on specific circumstances, deductions, credits, and other factors. California tax law is complex and subject to change. For accurate tax planning and filing, consult with a qualified tax professional or use official California Franchise Tax Board resources. This calculator is for informational purposes only and should not be considered tax advice.