California Payroll Tax Calculator 2026
Calculate California state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 California tax rates · FICA · California DE 4
State Income Tax
Up to 13.3% (progressive)
Social Security
6.2%
Medicare
1.45%
State Form
California DE 4
Calculate Your California Paycheck
Enter your salary or hourly rate and get a full breakdown: California state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open California Payroll Tax CalculatorFree · No signup · 2026 IRS & CA rates
California Tax Guide
California Payroll Tax Overview 2026
California uses a progressive income tax with a top rate of 13.3%. Higher earners pay a larger percentage of their income — different brackets apply to different income ranges.
California has the highest state income tax in the US, with 10 brackets and a top rate of 13.3% on income over $1 million. Employees also pay 0.9% SDI.
California SDI (0.9%) has no wage cap, meaning high earners pay SDI on every dollar they earn.
California Payroll Tax Summary
State Income TaxUp to 13.3% (progressive)
Tax TypeProgressive (brackets)
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormCalifornia DE 4
Additional Payroll Taxes
SDI (State Disability Insurance): 0.9% on all wages
Paid Family Leave: covered under SDI
ETT (Employment Training Tax): employer only, 0.1%
FAQ
California payroll tax questions
What is the top California income tax rate for 2026?
California's top income tax rate is 13.3% for 2026. This is a marginal rate — it only applies to income above the top bracket threshold. Lower income falls into lower brackets. Use the calculator above to see your effective rate.
What taxes do California employees pay on their paycheck?
California employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) California state income tax (Up to 13.3% (progressive)); (5) SDI (State Disability Insurance). The employer matches the Social Security and Medicare portions.
What payroll withholding form do California employees use?
California employees complete California DE 4 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
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