What comes out of a California paycheck
- Federal: federal income tax (estimate), Social Security 6.2% up to the wage base ($184,500 for 2026, $176,100 for 2025), Medicare 1.45%, and Additional Medicare 0.9% withheld on wages over $200,000.
- California personal income tax. Your wages after pre-tax 401(k) and health deductions, minus the California standard deduction, go through nine brackets from 1% to 12.3%. The tax is then cut by exemption credits: a fixed dollar credit for you (and your spouse), for each person 65 or older and for each dependent.
- Behavioral Health Services Tax. An extra 1% on the part of taxable income over $1,000,000 (the Mental Health Services Tax, renamed for tax years beginning on or after 1 January 2025). The $1,000,000 line is the same for every filing status, so the top combined rate is 13.3%.
- State Disability Insurance (SDI): 1.3% for 2026 (1.2% for 2025) on all wages. Since 1 January 2024 there is no wage limit, so SDI keeps coming out of every paycheck however much you earn.
Unlike federal tax, California gives credits instead of personal exemption deductions: a fixed dollar amount that comes off the tax itself, so it is worth the same at every income level (until the high-income reduction). California also has its own, much smaller standard deduction ($5,900 single for 2026, against $16,100 federal). The federal tips, overtime, senior and car loan deductions are federal deductions and are not applied here.
Two payroll details matter for SDI. Your own 401(k) deferrals lower your income tax but are still SDI wages, and section 125 cafeteria-plan benefits (such as pre-tax health premiums) are not subject to SDI, according to the EDD’s Types of Payments sheet. The calculator follows both rules.
2026 California tax brackets (taxable income)
From the 2026 tax rate schedules the Franchise Tax Board published in its Tax News (2026 indexing, 3.4% inflation). Qualifying surviving spouses use the joint column.
| Rate | Single / married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
| 1% | $0 – $11,456 | $0 – $22,912 | $0 – $22,927 |
| 2% | $11,456 – $27,157 | $22,912 – $54,314 | $22,927 – $54,316 |
| 4% | $27,157 – $42,861 | $54,314 – $85,722 | $54,316 – $70,018 |
| 6% | $42,861 – $59,498 | $85,722 – $118,996 | $70,018 – $86,654 |
| 8% | $59,498 – $75,197 | $118,996 – $150,394 | $86,654 – $102,356 |
| 9.3% | $75,197 – $384,109 | $150,394 – $768,218 | $102,356 – $522,385 |
| 10.3% | $384,109 – $460,927 | $768,218 – $921,854 | $522,385 – $626,864 |
| 11.3% | $460,927 – $768,213 | $921,854 – $1,536,426 | $626,864 – $1,044,771 |
| 12.3% | over $768,213 | over $1,536,426 | over $1,044,771 |
2025 California tax brackets (taxable income)
From the FTB’s 2025 California Tax Rate Schedules.
| Rate | Single / married filing separately | Married filing jointly | Head of household |
|---|---|---|---|
| 1% | $0 – $11,079 | $0 – $22,158 | $0 – $22,173 |
| 2% | $11,079 – $26,264 | $22,158 – $52,528 | $22,173 – $52,530 |
| 4% | $26,264 – $41,452 | $52,528 – $82,904 | $52,530 – $67,716 |
| 6% | $41,452 – $57,542 | $82,904 – $115,084 | $67,716 – $83,805 |
| 8% | $57,542 – $72,724 | $115,084 – $145,448 | $83,805 – $98,990 |
| 9.3% | $72,724 – $371,479 | $145,448 – $742,958 | $98,990 – $505,208 |
| 10.3% | $371,479 – $445,771 | $742,958 – $891,542 | $505,208 – $606,251 |
| 11.3% | $445,771 – $742,953 | $891,542 – $1,485,906 | $606,251 – $1,010,417 |
| 12.3% | over $742,953 | over $1,485,906 | over $1,010,417 |
Standard deduction, credits and SDI
| Item | 2025 | 2026 |
|---|---|---|
| Standard deduction – single or married filing separately | $5,706 | $5,900 |
| Standard deduction – married filing jointly or head of household | $11,412 | $11,800 |
| Personal exemption credit – single, separate, head of household | $153 | $158 |
| Personal exemption credit – married filing jointly | $306 | $316 |
| Dependent exemption credit (each) | $475 | $491 |
| State Disability Insurance (SDI) employee rate | 1.2% | 1.3% |
| SDI taxable wage limit | None | None |
For 2025, exemption credits are reduced by $6 for each $2,500 (or part of $2,500) of federal AGI above $252,203 (single or separate), $504,411 (joint) or $378,310 (head of household); married filing separately uses $1,250 steps. The 2026 income limits for this reduction are not included, so for 2026 the calculator shows the full credits and flags incomes where the reduction may apply.
Worked example: $5,000 every two weeks, single, 2026
| Gross pay for the year (26 × $5,000) | $130,000.00 |
|---|---|
| − CA standard deduction | − $5,900.00 |
| CA taxable income | $124,100.00 |
| Tax: $3,310.88 + 9.3% × ($124,100 − $75,197) | $7,858.86 |
| − Personal exemption credit | − $158.00 |
| California income tax for the year | $7,700.86 |
| SDI: 1.3% × $130,000 | $1,690.00 |
| Per paycheck: federal take-home $3,850.81 − CA tax $296.19 − SDI $65.00 | $3,489.62 |
The federal part ($3,850.81) is worked through on our federal paycheck page. FTB’s own example in the 2025 schedules: a married couple with $125,000 of taxable income owes $3,974.82 + 8% × $9,916 = $4,768.10, entered as $4,768.
Federal figures use the same method as our federal paycheck calculator: the year’s income tax on your wages after pre-tax deductions and the standard deduction, spread evenly over your paychecks.
What this calculator does not cover
- California credits other than exemption credits (renter’s credit, CalEITC, young child credit and others), itemized deductions and the alternative minimum tax.
- Local taxes of any kind.
- The 2026 income limits for reducing exemption credits (2026 results show the full credits).
Frequently asked questions
Is there a maximum on California SDI?
Not any more. The EDD says that from 1 January 2024 all wages are subject to SDI contributions (Senate Bill 951 removed the wage limit). For 2026 the rate is 1.3%.
Does my 401(k) lower California tax?
Generally yes. The EDD’s Types of Payments sheet says employee 401(k) contributions are not subject to California income tax withholding when they are not included in California gross income, but they are subject to SDI.
Why does California give credits instead of exemptions?
California turns personal and dependent exemptions into fixed-dollar credits that come off the tax itself. For 2026 the personal credit is $158 ($316 joint) and each dependent is $491.
What is the 1% tax over $1 million?
The Behavioral Health Services Tax, formerly called the Mental Health Services Tax. It is 1% of taxable income above $1,000,000 and is added to your California tax.
Which 401(k) and health deductions lower SDI?
According to the EDD’s Types of Payments sheet, employee 401(k) deferrals are subject to SDI, while section 125 cafeteria-plan benefits are generally not. The calculator applies SDI to gross pay minus section 125 deductions.
Is my data stored?
No. Everything is worked out in your browser.
Official sources
Figures on this page come from these official pages.
- California FTB – Tax News, 2026 Indexing: 2026 tax rate schedules, standard deduction and exemption credits
- California FTB – 2025 California Tax Rate Schedules (PDF)
- California FTB – 2025 Form 540 Personal Income Tax Booklet (PDF): standard deduction, exemption credits, Behavioral Health Services Tax
- California FTB – Tax calculator, tables, rates
- California EDD – Contribution rates and withholding schedules (SDI rate)
- California EDD – Information Sheet: Types of Payments (DE 231TP, PDF)
- IRS Topic 751 – Social Security and Medicare withholding rates
- Social Security Administration – Contribution and benefit base (wage base)
- IRS Rev. Proc. 2025-32 (PDF) – 2026 tax rate tables and standard deduction