California progressive tax
Formula
California taxable income = entered California income − the greater of the 2025 state standard or entered itemized deduction; progressive Schedule X, Y or Z rates then apply.
This estimates California state income tax only. Federal tax is separate.
The result excludes exemption credits, mental-health-services tax, alternative minimum tax, credits and California/federal income adjustments.
Assumptions and limits
- Full-year California resident
- Income entered is California income before deduction
- 2025 tax year
- No credits or surtaxes
Planning estimate, not tax advice
Tax law depends on facts this tool cannot collect. Do not use the result as the sole basis for filing, withholding or payment decisions.
Frequently asked questions
Why is the California standard deduction lower than the federal deduction?
California publishes its own deduction amounts. For 2025 they are $5,706 for single/separate and $11,412 for joint, head-of-household or qualifying surviving spouse.
Does this include federal income tax?
No. Use the federal income tax calculator separately.