How California state tax withholding works
California taxes wage income, so your employer withholds California income tax from each paycheck in addition to federal tax. You tell your employer how much to withhold on Form DE 4 (Employee's Withholding Allowance Certificate), the state’s counterpart to the federal Form W-4.
For 2026, California uses graduated tax rates. Each rate applies only to the income within its band — the single-filer schedule is:
| Rate | Taxable income over |
|---|---|
| 1% | $0 |
| 2% | $11,079 |
| 4% | $26,264 |
| 6% | $41,452 |
| 8% | $57,542 |
| 9.3% | $72,724 |
| 10.3% | $371,479 |
| 11.3% | $445,771 |
| 12.3% | $742,953 |
| 13.3% | $1,000,000 |
California’s standard deduction is $5,540 (single) and $11,080 (married filing jointly).
Enter your pay above to see your estimated California withholding per paycheck and per year, alongside your federal withholding and the exact W-4 entries.
California vs. federal withholding
Your California and federal withholding are figured separately. Federal withholding follows the IRS Publication 15-T tables and your Form W-4; California withholding follows the state’s own rates and your Form DE 4. Getting one right doesn’t guarantee the other — this calculator handles both so you don’t owe a surprise bill to either the IRS or California.
Important California notes
- California’s DE 4 uses its own low-income exemption and estimated-deduction tables; this is a close estimate. The 1% Mental Health Services surcharge over $1M and SDI are not included.
Frequently asked questions
Sources & disclaimer
Federal figures use the 2026 IRS Publication 15-T. California withholding is based on the 2026 California income-tax structure; confirm exact figures and complete Form DE 4 at the edd.ca.gov website.
This tool provides estimates for educational purposes and is not tax advice. State withholding is modeled from the state’s income-tax rules and may differ from the exact wage-bracket tables your employer uses. Verify against your pay stub and consult a qualified tax professional before submitting your W-4 or Form DE 4.