California has the most complex and highest state income tax system in the US, with 12+ brackets ranging from 1% on the first $21,000 to 13.3% on income over $1 million (including the 1% mental health services surcharge). On a $82,000 salary, California state income tax is approximately $4,800 — about 5.9% effective state rate. California requires a state tax return for residents with income above $20,000. The average state tax refund in California is approximately $400. California's unique CalEITC (California Earned Income Tax Credit) provides up to $3,417 for low-income workers, exceeding the federal EITC in generosity for qualifying families.
2025 federal + simplified state + FICA — updates as you type.
State: California (pre-selected; change the dropdown for other states)
CalEITC, Young Child Credit, and actual CA brackets are not modeled here — state line uses a simplified flat effective rate. Confirm with FTB guidance or a tax professional.
Not applied in this simplified model (no credits). For illustration only.
State tax uses a flat effective rate on taxable income — not your actual state brackets. FICA: Social Security 6.2% on wages up to $176,100 and Medicare 1.45% on all wages shown.
SS $5,084.00 · Medicare $1,189.00
Federal 22.00% + state 9.30%
Estimated take-home
$59,842 / yr
$4,987 / month
Federal brackets (2025 · Single)
Single filer illustration; married and HOH brackets differ.
| Income (single) | CA state rate |
|---|---|
| $0 – $21,527 | 1% |
| $21,528 – $51,000 | 2% |
| $51,001 – $65,744 | 4% |
| $65,745 – $81,364 | 6% |
| $81,365 – $102,184 | 8% |
| $102,185 – $677,275 | 9.3% |
| $677,276 – $812,728 | 10.3% |
| $812,729 – $1,000,000 | 11.3% |
| Over $1,000,000 | 13.3% |
California offers several unique tax credits. The California Earned Income Tax Credit (CalEITC) provides up to $3,417 for workers earning under $32,000 — one of the most generous state EITCs in the country. The Young Child Tax Credit adds up to $1,117 per child under age 6. Renters can claim a $60 (single) or $120 (joint) nonrefundable credit. California does not cap itemized deductions, allowing high-value deductions for mortgage interest, charitable contributions, and medical expenses beyond federal limits.
California state income tax rates for 2026 range from 1% on income up to $21,527 to 13.3% on income over $1 million. The 13.3% rate includes a 1% mental health services surcharge. For most middle-income earners, the effective California state tax rate is 5%–9%.
The California Earned Income Tax Credit (CalEITC) is a refundable state tax credit for low-income workers. For 2026, it provides up to $3,417 for workers with AGI under approximately $32,000 with earned income. It is one of the most generous state-level earned income credits in the US.
On $82,000 of income in California, you pay approximately $4,800 in state income tax — an effective state rate of about 5.9%. Combined with federal income tax and FICA, your total effective rate is approximately 28%–30%.
Yes. California taxes most retirement income including pension payments, IRA withdrawals, and 401(k) distributions at regular state income tax rates. California does not exempt Social Security from state tax, though federal rules may make some Social Security non-taxable federally. Military retirement pay is also fully taxable in California.
Educational estimates only. Not IRS or FTB advice.