2026 Tax Tables
California uses the EDD DE 44 Method B Exact Calculation Method. Progressive brackets run from 1.1% up to 14.63% (including the 1% Mental Health Services Tax on income over $1M). The 2026 edition includes a low-income exemption gate, a standard deduction, and a per-allowance exemption credit applied against tax. Employees complete Form DE 4 to select filing status and claim allowances.
Calculate CaliforniaWithholding →State Tax Rate
1.1% – 14.63% progressive
State W-4 Form
DE 4
Tax Year
2026
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California uses Method B Exact Calculation per EDD DE 44 with 10 progressive brackets. Rates start at 1.1% and reach 13.53% at the top ordinary bracket. Income above $1,000,000 adds a 1% Mental Health Services Tax for an effective top rate of 14.63%.
Per DE 44 guidance, married employees whose spouses also work should use the dual-income option to avoid under-withholding. It applies the Single bracket schedule to the employee’s wages, producing more accurate combined-household withholding.
No. State Disability Insurance (SDI) is an employee payroll deduction, not state income tax, and is calculated separately. As of 2024, SDI is 1.2% of wages with no wage cap.
California uses a 6.6% flat rate for supplemental wages (bonuses, commissions) when calculated separately. Stock options and bonus payouts tied to equity are withheld at 10.23% per DE 44.