California Tax Calculators.
2025 income tax rates, brackets, and sales tax for California. Free calculators with California-specific defaults.Income Tax
California uses a progressive income tax with 9 brackets. It has the highest top marginal rate in the nation at 12.3%, plus a 1% Mental Health Services Tax surcharge on income over $1 million (13.3% effective top rate).
| Taxable Income | Rate |
|---|---|
| $0 - $10,756 | 1.0% |
| $10,756 - $25,499 | 2.0% |
| $25,499 - $40,245 | 4.0% |
| $40,245 - $55,866 | 6.0% |
| $55,866 - $70,606 | 8.0% |
| $70,606 - $360,659 | 9.3% |
| $360,659 - $432,791 | 10.3% |
| $432,791 - $721,317 | 11.3% |
| Over $721,317 | 12.3% |
Sales Tax
Groceries (unprepared food) are exempt. Prescription medicine is exempt.
California's top rate of 12.3% is well above the national average of ~4.6%. Its combined sales tax rate of 8.85% also exceeds the national average of 6.57%.
Does California have a state income tax?
Yes. California has a progressive income tax with 9 brackets ranging from 1% to 12.3%, plus an additional 1% Mental Health Services Tax on income exceeding $1 million.
What is the sales tax in California?
California's base state sales tax rate is 7.25%. With local add-ons, the average combined rate is about 8.85%, varying by city and county.
Are groceries taxed in California?
Unprepared food (groceries) is exempt from sales tax in California. However, prepared food, hot food, and carbonated beverages are taxable.