State Income Tax
California imposes a state income tax using a graduated tax structure with 9 brackets ranging from 1% to 12.3%. The filing deadline is 2026-04-15. Social Security benefits are exempt from California state income tax. Retirement income is generally taxable. Social Security is exempt; most other retirement income is taxable.
Retirement Income Details
Social Security is exempt; most other retirement income is taxable.
Does California have a state income tax?
Yes. California has a state income tax with a graduated structure ranging from 1% to 12.3% across 9 brackets.
What is the California income tax rate?
California has a graduated income tax with 9 brackets. The lowest rate is 1% and the highest rate is 12.3%.
Is Social Security taxed in California?
No. California does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in California?
Yes. California generally taxes retirement income. Social Security is exempt; most other retirement income is taxable.
When is the California income tax filing deadline?
The California state income tax filing deadline is 2026-04-15. You can file and pay through the official California Department of Revenue portal.
What is the standard deduction in California?
California's standard deduction is $5,706 for single filers and $11,412 for married filing jointly. A personal exemption of $153 (single) may also apply.
How does California income tax compare to neighboring states?
California's top rate of 12.3% is among the higher state income tax rates nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
California Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.