State Reference · Tax Year 2026
California (CA)
Graduated 1%–13.3%
California Franchise Tax Board (FTB) · Main form: Form 540 · Due April 15, 2027 (auto 6-mo extension to Oct 15)
Rates & brackets
Top rate13.3% (incl. 1% Mental Health Services surtax >$1M)
Brackets1% / 2% / 4% / 6% / 8% / 9.3% / 10.3% / 11.3% / 12.3% + MHS 1%
Standard deduction$5,540 single / $11,080 MFJ (approx. 2026)
Personal / dependentPersonal exemption credit ~$149 / dep credit ~$461
Filing logistics
Main formForm 540
Filing dueApril 15, 2027 (auto 6-mo extension to Oct 15)
E-file portalCalFile / FTB portal
AgencyCalifornia Franchise Tax Board (FTB)
Major credits
- CA EITC (CalEITC)
- Young Child Tax Credit
- Foster Youth Tax Credit
- Renter's Credit
- College Access Credit
Sales & property tax
Sales tax7.25% state + up to 3% local
Property taxProp 13 — 1% of assessed + local; assessed grows ≤2%/yr
Preparer notes
- SDI/PFL wage tax withheld — not deductible federally as tax.
- Does not conform to §199A QBI; no state pass-through deduction on Form 540 (but PTE elective tax available).
- Head-of-household requires FTB Form 3532 verification.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.