California State Income Tax Calculator (FTB Form 540)
Calculate your 2025 California state income tax using official FTB tax brackets. Supports all filing statuses with standard deduction and exemption credits.
State Tax Comparison Guide HubEstimate your 2025 California state income tax in seconds. This calculator uses the official Franchise Tax Board (FTB) tax rate schedules to compute your liability across all nine California tax brackets, from 1% up to 12.3%.
Total CA State Tax
$2,900
Effective Tax Rate
3.87%
Marginal Tax Rate
8%
California rate on your next dollar earned
Taxable Income
$69,798
Exemption Credits
-$144
Tax by Bracket
2025 CA Brackets (Single)
💡 Tax Planning Tips
• Your CA standard deduction of $5,202 is automatically applied
How California State Income Tax Works
California taxes personal income on a progressive bracket system administered by the Franchise Tax Board (FTB). Unlike the federal system, California has nine tax brackets ranging from 1% to 12.3%, plus an additional 1% Mental Health Services Tax on income above $1,000,000.
2025 California Tax Brackets (Single Filers)
| Taxable Income | Tax Rate |
|---|---|
| $0 – $10,756 | 1% |
| $10,757 – $25,499 | 2% |
| $25,500 – $40,245 | 4% |
| $40,246 – $55,866 | 6% |
| $55,867 – $70,606 | 8% |
| $70,607 – $360,659 | 9.3% |
| $360,660 – $432,787 | 10.3% |
| $432,788 – $721,314 | 11.3% |
| Over $721,314 | 12.3% |
2025 California Tax Brackets (Married Filing Jointly)
| Taxable Income | Tax Rate |
|---|---|
| $0 – $21,512 | 1% |
| $21,513 – $50,998 | 2% |
| $50,999 – $80,490 | 4% |
| $80,491 – $111,732 | 6% |
| $111,733 – $141,212 | 8% |
| $141,213 – $721,318 | 9.3% |
| $721,319 – $865,574 | 10.3% |
| $865,575 – $1,000,000 | 11.3% |
| Over $1,000,000 | 12.3% |
2025 California Tax Brackets (Head of Household)
| Taxable Income | Tax Rate |
|---|---|
| $0 – $21,527 | 1% |
| $21,528 – $51,000 | 2% |
| $51,001 – $65,744 | 4% |
| $65,745 – $81,364 | 6% |
| $81,365 – $96,107 | 8% |
| $96,108 – $490,493 | 9.3% |
| $490,494 – $588,593 | 10.3% |
| $588,594 – $1,000,000 | 11.3% |
| Over $1,000,000 | 12.3% |
California Standard Deductions
Before applying the tax brackets, California allows a standard deduction based on your filing status:
| Filing Status | Standard Deduction |
|---|---|
| Single | $5,202 |
| Married/RDP Filing Jointly | $10,404 |
| Head of Household | $10,726 |
| Married/RDP Filing Separately | $5,202 |
Personal and Dependent Exemption Credits
After calculating your gross tax, California allows you to subtract exemption credits directly from your tax bill:
| Credit Type | Amount |
|---|---|
| Single personal exemption | $144 |
| Married/RDP Filing Jointly | $288 |
| Head of Household | $144 |
| Each dependent | $433 |
These credits reduce your tax dollar-for-dollar, which is more valuable than a deduction.
The Mental Health Services Tax
California imposes an additional 1% tax on the portion of taxable income that exceeds $1,000,000. This tax funds community mental health services and applies to individuals, not corporations.
How to Use the FTB Tax Table vs. Rate Schedule
If your taxable income is $100,000 or less, you may use the official FTB California Tax Table (included in Form 540 instructions). The table pre-calculates tax in $100 increments.
If your taxable income exceeds $100,000, you must use the Tax Rate Schedules. Our calculator above uses the rate schedule method, which is accurate for all income levels.
Frequently Asked Questions
Is California income tax calculated on gross or taxable income?
California income tax is calculated on taxable income, which is your gross income minus your standard (or itemized) deduction. The calculator above lets you enter either gross or taxable income.
Does California have a separate capital gains tax rate?
No. California taxes capital gains as ordinary income at the same rates shown above. California does not offer a preferential rate for long-term capital gains, unlike the federal government.
When is the California tax return due?
California personal income tax returns (Form 540) are generally due April 15 of the year following the tax year. The FTB automatically grants a six-month filing extension to October 15, but any tax owed must still be paid by April 15 to avoid penalties and interest.
What is the difference between Form 540 and Form 540 2EZ?
Form 540 is the standard California tax return. Form 540 2EZ is a simplified version for taxpayers with straightforward returns — single income sources, no itemized deductions, and total income under $100,000. See the Form 540 2EZ Calculator if you qualify.
Can I deduct federal taxes on my California return?
No. California does not allow a deduction for federal income taxes paid.