California: what the state takes
California charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.
State rate
Banded
2025 California bands, standard deduction 5,540 single and 11,080 joint
Resident return
Form 540
California Franchise Tax Board
Due
15 April, following the federal deadline
Weekends and holidays can push it on
California gives an automatic filing extension to 15 October, but tax owed is still due in April.
Try a figure
Yearly income
How you file
California tax
$3,017
Top state rate you touch
8%
- Kept before federal tax$58,131
- Federal income tax$13,852
- California tax$3,017
Band by band
State deduction taken off first: $5,540. Taxed amount: $69,460.
- $0 to $10,756 at 1%$108
- $10,756 to $25,499 at 2%$295
- $25,499 to $40,245 at 4%$590
- $40,245 to $55,866 at 6%$937
- $55,866 to $70,606 at 8%$1,088
Filing in California
- Who collects it
- California Franchise Tax Board
- Return
- Form 540
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.