California Income Tax & Salary Guide
California income tax, minimum wage, overtime rules and cost of living for 2026.
Income tax
Progressive brackets
Minimum wage$16.90/hr
Cost of living140.4 (US=100)
California Income Tax Brackets (2026)
| Taxable income (single) | Marginal rate |
|---|---|
| $0 – $10,756 | 1.0000% |
| $10,756 – $25,499 | 2.0000% |
| $25,499 – $40,245 | 4.0000% |
| $40,245 – $55,866 | 6.0000% |
| $55,866 – $70,606 | 8.0000% |
| $70,606 – $360,659 | 9.3000% |
| $360,659 – $432,787 | 10.3000% |
| $432,787 – $721,314 | 11.3000% |
| $721,314+ | 12.3000% |
Overtime Rules
1.5x over 8 hrs/day & 40 hrs/week; 2x over 12 hrs/day