California Income Tax Guide for 2025
Overview
California uses a progressive income tax system with rates ranging from 1% to 13.3%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $5,706 for single filers and dependent exemptions of $475.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $11,078 | 1% |
| $11,079 - $26,263 | 2% |
| $26,264 - $41,451 | 4% |
| $41,452 - $57,541 | 6% |
| $57,542 - $72,723 | 8% |
| $72,724 - $371,478 | 9.3% |
| $371,479 - $445,770 | 10.3% |
| $445,771 - $742,952 | 11.3% |
| $742,953 - $999,999 | 12.3% |
| $1,000,000+ | 13.3% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $22,157 | 1% |
| $22,158 - $52,527 | 2% |
| $52,528 - $82,903 | 4% |
| $82,904 - $115,083 | 6% |
| $115,084 - $145,447 | 8% |
| $145,448 - $742,957 | 9.3% |
| $742,958 - $891,541 | 10.3% |
| $891,542 - $999,999 | 11.3% |
| $1,000,000 - $1,485,905 | 12.3% |
| $1,485,906+ | 13.3% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $5,706 |
| Standard Deduction (Married Filing Jointly) | $11,412 |
| Dependent Exemption | $475 |
Additional Information
- Behavioral Health Services Tax (formerly Mental Health Services Tax) of 1% applies to taxable income over $1 million; it is folded into the brackets above, so the top marginal rate shown is 13.3% (12.3% plus the 1% surtax)
- Brackets, standard deduction and exemption credits are indexed annually to the California CPI; the 2025 amounts reflect 3.0% CCPI growth from June 2024 to June 2025
- Dependent amount is California's dependent exemption credit ($475 for 2025), not a deduction from income; the personal exemption credit is $153 single / $306 joint
Charts
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Sources
The 2025 figures for California on this page were compiled from the following official government publications:
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