2026 California Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for California in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
California State Income Tax Brackets (2026)
| 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 (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.84%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Personal creditNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 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 · confirmed
Official EDD 'California Withholding Schedules for 2026' (Method B), Table 5, Single Persons annual bracket table — thresholds identical to 2025.
Cited for Rate brackets, Standard deduction · confirmed
Official FTB 2026 Form 540-ES instructions; directs use of the 2025 tax table for the 2026 estimate.
Cited for Capital gains · confirmed
FTB capital gains guidance page (current, applies to 2026 as no law change was found).
Cited for Corporate rate · confirmed
Official current FTB business tax rates page, 8.84%/10.84%.
Cited for Rate brackets · confirmed
Official CA Legislature bill-status page confirming AB 1219 died in committee (06/05/25), never enacted.
Cited for Corporate rate · confirmed
Official CA Legislature bill-status page confirming SB 573 died ('Returned to Secretary of Senate,' 02/02/26) without being enacted.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.