California · 2027 estimate
California income tax rate for 2027.
California's rates run from 1% to 12.3%. Here are the brackets the state has actually published, and a clearly labelled projection for 2027.
California taxes income at graduated rates from 1% to 12.3%, plus a 1% Behavioral Health Services Tax on taxable income over $1,000,000 (13.3% at the top). The Franchise Tax Board has not published 2027 brackets; the latest are for 2025, shown below. Anything for 2027 on this page is a projection.
Enter your income to see the tax on the published 2025 schedule, or add an assumed percentage increase to project the 2027 thresholds.
Your numbers
Result
What is published and what is projected
The Franchise Tax Board (FTB) sets each year's California schedules after the annual inflation adjustment. The most recent it has published are the 2025 Form 540 tax rate schedules. Schedule X covers single and married/RDP filing separately, Schedule Y covers married/RDP filing jointly and qualifying surviving spouse, and Schedule Z covers head of household. Every figure in the tables below is copied from those schedules. Nothing in them is a 2027 number.
For 2027 the honest statement is that the figures do not exist yet. Projected mode takes the percentage you enter and raises every bracket threshold, every base-tax amount and the standard deduction by it, which is how an inflation index would move a schedule whose rates stay the same. It makes no assumption that any rate changes. The $1,000,000 Behavioral Health Services Tax threshold is not scaled.
Schedule X: Single or married/RDP filing separately (2025)
| Taxable income | Rate on the excess | Base tax at the bottom of the band |
|---|---|---|
| $0 to $11,079 | 1% | $0 |
| $11,079 to $26,264 | 2% | $110.79 |
| $26,264 to $41,452 | 4% | $414.49 |
| $41,452 to $57,542 | 6% | $1,022.01 |
| $57,542 to $72,724 | 8% | $1,987.41 |
| $72,724 to $371,479 | 9.3% | $3,201.97 |
| $371,479 to $445,771 | 10.3% | $30,986.19 |
| $445,771 to $742,953 | 11.3% | $38,638.27 |
| $742,953 to and over | 12.3% | $72,219.84 |
Schedule Y: Married/RDP filing jointly or qualifying surviving spouse (2025)
| Taxable income | Rate on the excess | Base tax at the bottom of the band |
|---|---|---|
| $0 to $22,158 | 1% | $0 |
| $22,158 to $52,528 | 2% | $221.58 |
| $52,528 to $82,904 | 4% | $828.98 |
| $82,904 to $115,084 | 6% | $2,044.02 |
| $115,084 to $145,448 | 8% | $3,974.82 |
| $145,448 to $742,958 | 9.3% | $6,403.94 |
| $742,958 to $891,542 | 10.3% | $61,972.37 |
| $891,542 to $1,485,906 | 11.3% | $77,276.52 |
| $1,485,906 to and over | 12.3% | $144,439.65 |
Schedule Z: Head of household (2025)
| Taxable income | Rate on the excess | Base tax at the bottom of the band |
|---|---|---|
| $0 to $22,173 | 1% | $0 |
| $22,173 to $52,530 | 2% | $221.73 |
| $52,530 to $67,716 | 4% | $828.87 |
| $67,716 to $83,805 | 6% | $1,436.31 |
| $83,805 to $98,990 | 8% | $2,401.65 |
| $98,990 to $505,208 | 9.3% | $3,616.45 |
| $505,208 to $606,251 | 10.3% | $41,394.72 |
| $606,251 to $1,010,417 | 11.3% | $51,802.15 |
| $1,010,417 to and over | 12.3% | $97,472.91 |
The 2025 standard deduction is $5,706 for single and married/RDP filing separately, and $11,412 for married/RDP filing jointly, head of household and qualifying surviving spouse.
How the tax is worked out
Take taxable income, find its band in your schedule, then add the base tax for that band to the rate times the amount over the band's start. The FTB's own example is a joint return with $125,000 of taxable income: $125,000 minus $115,084 is $9,916; times 8% is $793.28; plus $3,974.82 is $4,768.10. This page's calculator returns exactly that figure. For taxable income over $1,000,000 the Behavioral Health Services Tax of 1% on the amount over $1,000,000 is added on top.
Worked example
Single, $155,706 of income on the published 2025 schedule. Subtract the $5,706 standard deduction for $150,000 taxable. That is $3,201.97 plus 9.3% of the $77,276 over $72,724, so $10,388.64 before credits, about 6.67% of income.
The same person with a projected 3% increase. The standard deduction and thresholds rise 3%, so taxable income is about $149,829 and the projected tax is $10,265.88, a little lower because more income sits in the lower bands. That is an assumption, not an FTB number.
Limits of this estimate
This is tax before credits. California's personal exemption credits, dependent credits, renter's credit and the other credits are not modelled, nor are California's other taxes, itemized deductions, or withholding. For taxable income of $100,000 or less the FTB tells filers to use its Tax Table, which gives slightly rounded figures, so a small difference from this page is normal. Use it to see how brackets work, not to file a return.
Sources
Primary sources opened and checked on November 2, 2026.
Frequently asked questions
What is the California state income tax rate for 2027?
The FTB has not published 2027 rates or brackets. The latest published schedules are for 2025: graduated rates from 1% to 12.3%, plus a 1% Behavioral Health Services Tax on taxable income over $1,000,000.
Does California have a flat income tax rate?
No. It is graduated. The 2025 schedules have nine rates from 1% to 12.3%, and each rate applies only to the income inside its band.
What is the highest California income tax rate?
The top bracket rate is 12.3%. The Behavioral Health Services Tax adds 1% on taxable income over $1,000,000, so the top marginal rate on income above that is 13.3%.
What is the California standard deduction?
For 2025 it is $5,706 for single and married filing separately, and $11,412 for married filing jointly, head of household and qualifying surviving spouse. 2027 amounts are not published.
Are California tax brackets going to change in 2027?
Nobody knows the 2027 figures yet. California indexes its bracket thresholds each year and the FTB publishes the new schedules after the inflation factor is set. This page does not assume a change in the rates themselves.
How does the projected number on this page work?
Projected mode raises the 2025 bracket thresholds and the standard deduction by the percentage you enter. It is your assumption, not an FTB figure, and it is labelled projected wherever it appears.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the California Franchise Tax Board or a tax professional before you act. Everything runs in your browser; nothing you enter is sent anywhere.