---
title: "California State Income Tax Calculator (FTB Form 540)"
description: "Calculate your 2025 California state income tax using official FTB tax brackets. Supports all filing statuses with standard deduction and exemption credits."
canonical_url: "https://www.themoneypocket.com/tools/california-income-tax-calculator"
last_updated: "2026-05-01T16:53:16.222Z"
---

**Estimate 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%.

<california-income-tax-calculator>



</california-income-tax-calculator>

## 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)

<table>
<thead>
  <tr>
    <th>
      Taxable Income
    </th>
    
    <th>
      Tax Rate
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      $0 – $10,756
    </td>
    
    <td>
      1%
    </td>
  </tr>
  
  <tr>
    <td>
      $10,757 – $25,499
    </td>
    
    <td>
      2%
    </td>
  </tr>
  
  <tr>
    <td>
      $25,500 – $40,245
    </td>
    
    <td>
      4%
    </td>
  </tr>
  
  <tr>
    <td>
      $40,246 – $55,866
    </td>
    
    <td>
      6%
    </td>
  </tr>
  
  <tr>
    <td>
      $55,867 – $70,606
    </td>
    
    <td>
      8%
    </td>
  </tr>
  
  <tr>
    <td>
      $70,607 – $360,659
    </td>
    
    <td>
      9.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $360,660 – $432,787
    </td>
    
    <td>
      10.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $432,788 – $721,314
    </td>
    
    <td>
      11.3%
    </td>
  </tr>
  
  <tr>
    <td>
      Over $721,314
    </td>
    
    <td>
      12.3%
    </td>
  </tr>
</tbody>
</table>

### 2025 California Tax Brackets (Married Filing Jointly)

<table>
<thead>
  <tr>
    <th>
      Taxable Income
    </th>
    
    <th>
      Tax Rate
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      $0 – $21,512
    </td>
    
    <td>
      1%
    </td>
  </tr>
  
  <tr>
    <td>
      $21,513 – $50,998
    </td>
    
    <td>
      2%
    </td>
  </tr>
  
  <tr>
    <td>
      $50,999 – $80,490
    </td>
    
    <td>
      4%
    </td>
  </tr>
  
  <tr>
    <td>
      $80,491 – $111,732
    </td>
    
    <td>
      6%
    </td>
  </tr>
  
  <tr>
    <td>
      $111,733 – $141,212
    </td>
    
    <td>
      8%
    </td>
  </tr>
  
  <tr>
    <td>
      $141,213 – $721,318
    </td>
    
    <td>
      9.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $721,319 – $865,574
    </td>
    
    <td>
      10.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $865,575 – $1,000,000
    </td>
    
    <td>
      11.3%
    </td>
  </tr>
  
  <tr>
    <td>
      Over $1,000,000
    </td>
    
    <td>
      12.3%
    </td>
  </tr>
</tbody>
</table>

### 2025 California Tax Brackets (Head of Household)

<table>
<thead>
  <tr>
    <th>
      Taxable Income
    </th>
    
    <th>
      Tax Rate
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      $0 – $21,527
    </td>
    
    <td>
      1%
    </td>
  </tr>
  
  <tr>
    <td>
      $21,528 – $51,000
    </td>
    
    <td>
      2%
    </td>
  </tr>
  
  <tr>
    <td>
      $51,001 – $65,744
    </td>
    
    <td>
      4%
    </td>
  </tr>
  
  <tr>
    <td>
      $65,745 – $81,364
    </td>
    
    <td>
      6%
    </td>
  </tr>
  
  <tr>
    <td>
      $81,365 – $96,107
    </td>
    
    <td>
      8%
    </td>
  </tr>
  
  <tr>
    <td>
      $96,108 – $490,493
    </td>
    
    <td>
      9.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $490,494 – $588,593
    </td>
    
    <td>
      10.3%
    </td>
  </tr>
  
  <tr>
    <td>
      $588,594 – $1,000,000
    </td>
    
    <td>
      11.3%
    </td>
  </tr>
  
  <tr>
    <td>
      Over $1,000,000
    </td>
    
    <td>
      12.3%
    </td>
  </tr>
</tbody>
</table>

## California Standard Deductions

Before applying the tax brackets, California allows a standard deduction based on your filing status:

<table>
<thead>
  <tr>
    <th>
      Filing Status
    </th>
    
    <th>
      Standard Deduction
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      Single
    </td>
    
    <td>
      $5,202
    </td>
  </tr>
  
  <tr>
    <td>
      Married/RDP Filing Jointly
    </td>
    
    <td>
      $10,404
    </td>
  </tr>
  
  <tr>
    <td>
      Head of Household
    </td>
    
    <td>
      $10,726
    </td>
  </tr>
  
  <tr>
    <td>
      Married/RDP Filing Separately
    </td>
    
    <td>
      $5,202
    </td>
  </tr>
</tbody>
</table>

## Personal and Dependent Exemption Credits

After calculating your gross tax, California allows you to subtract exemption credits directly from your tax bill:

<table>
<thead>
  <tr>
    <th>
      Credit Type
    </th>
    
    <th>
      Amount
    </th>
  </tr>
</thead>

<tbody>
  <tr>
    <td>
      Single personal exemption
    </td>
    
    <td>
      $144
    </td>
  </tr>
  
  <tr>
    <td>
      Married/RDP Filing Jointly
    </td>
    
    <td>
      $288
    </td>
  </tr>
  
  <tr>
    <td>
      Head of Household
    </td>
    
    <td>
      $144
    </td>
  </tr>
  
  <tr>
    <td>
      Each dependent
    </td>
    
    <td>
      $433
    </td>
  </tr>
</tbody>
</table>

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](/tools/california-540-2ez-calculator) 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](/tools/california-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.