2025 California Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for California in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
California State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,079 | 1.00% |
| $11,079 | $26,264 | 2.00% |
| $26,264 | $41,452 | 4.00% |
| $41,452 | $57,542 | 6.00% |
| $57,542 | $72,724 | 8.00% |
| $72,724 | $371,479 | 9.30% |
| $371,479 | $445,771 | 10.30% |
| $445,771 | $742,953 | 11.30% |
| $742,953 | $1,000,000 | 12.30% |
| $1,000,000 | ∞ | 13.30% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.84%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
California — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Personal creditNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Official FTB 2025 Tax Rate Schedules PDF; text extracted locally with pypdf since WebFetch's summarizer could not decode the compressed PDF streams. Schedule X table confirms all 9 brackets exactly.
Cited for Capital gains · confirmed
FTB page states verbatim: "California does not have a lower rate for capital gains. All capital gains are taxed as ordinary income."
Cited for Corporate rate · confirmed
Official FTB page: 'C Corporations: 8.84%', 'Banks and financial institutions: 10.84%'.
Cited for Standard deduction · confirmed
Official FTB 2025 540 booklet; Standard Deduction Chart for Most People lists Single: $5,706.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.