California Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for California. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
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.