Educational use only. This guide is for
general educational purposes and is not financial, tax, legal, or accounting advice. Tax
rules can change and individual facts matter. Verify the information with official
sources and a qualified professional before making tax or financial decisions.
Income and Deductions
California income base = total gross wages - pre-tax medical - pre-tax
401(k) - pre-tax FSA
California deductible mortgage interest = mortgage interest paid × min(1, $1,000,000 ÷ average mortgage balance)
California itemized deduction = property tax paid + California deductible mortgage interest
California taxable income = max(0, California income base - selected California deduction)
California deductible mortgage interest = mortgage interest paid × min(1, $1,000,000 ÷ average mortgage balance)
California itemized deduction = property tax paid + California deductible mortgage interest
California taxable income = max(0, California income base - selected California deduction)
| 2025 California standard deduction | Amount |
|---|---|
| Single | $5,706 |
| Married filing jointly | $11,412 |
| Married filing separately | $5,706 |
| Head of household | $11,412 |
Brackets, Surtax, and Credits
Use the same bracket table shown for 2026 because the public source values for California brackets are unchanged between these two years.
California bracket tax = sum of each taxable slice × that slice's
rate
Mental Health Services Tax = max(0, California taxable income - $1,000,000) × 1%
Exemption credits = base exemption credit + dependents × $475
California income tax = max(0, bracket tax + Mental Health Services Tax - exemption credits)
Mental Health Services Tax = max(0, California taxable income - $1,000,000) × 1%
Exemption credits = base exemption credit + dependents × $475
California income tax = max(0, bracket tax + Mental Health Services Tax - exemption credits)
| Credit | Amount |
|---|---|
| Single, married filing separately, head of household | $153 |
| Married filing jointly | $306 |
| Dependent exemption credit | $475 per dependent |