Below is a quick reference table for California and Federal Income Taxes for 2025.

Note, the list of things not included, such as deductions, credits, deferred income, and specialty dividends, capital gains, or other income.

For specific information, call your CPA or head to https://www.ftb.ca.gov/ or IRS.Gov.

See the Federal and California Tax Brackets table below:

Federal Income Tax Rates 2025

Tax Rate	Single / Filing Separate	Tax Owed
10%	Up to $11,925	10% of Taxable Income
12%	$11,925 to $48,475	$1,192.50 + 12% of the total > $11,925
22%	$48,475 to $103,350	$5,578.50+ 22% of the total > $48,475
24%	$103,350 to $197,300	$17,651 + 24% of the total > $103,350
32%	$197,300 to $250,525	$40,199 + 32% of the total > $197,300
35%	$250,252 to $626,350	$57,231 + 35% of the total > $250,252
37%	Over $626,350	$188,769.75 + 37% of the total > $626,350

Tax Rate	Married Filing Jointly	Tax Owed
10%	Up to $23,850	10% of taxable income
12%	$23,850 to $96,950	$2,385 + 12% of the total > $23,850
22%	$96,950 to $206,700	$11,157 + 22% of the total > $96,950
24%	$206,700 to $394,600	$35,302 + 24% of the total > $206,700
32%	$394,600 to $501,050	$80,398 + 32% of the total > $394,600
35%	$501,050 to $751,600	$114,462 + 35% of the total > $501,050
37%	Over $751,600	$202,154.50 + 37% of the total > $751,600

California Income Tax Rates 2025

(2024 below, California hasn’t updated potential 2025 rates)

Tax rate	Single / Filing Separate	Tax owed
1%	$0 to $10,756	1% of taxable income.
2%	$10,756 to $25,499	$107.56 plus 2% of the amount over $10,756
4%	$25,499 to $40,245	$402.42 plus 4% of the amount over $25,499
6%	$40,245 to $55,866	$992.26 plus 6% of the amount over $40,245
8%	$55,866 to $70,606	$1,929.52 plus 8% of the amount over $55,866
9.3%	$70,606 to $360,659	$3,108.72 plus 9.3% of the amount over $70,606
10.3%	$360,659 to $432,787	$30,083.65 plus 10.3% of the amount over $360,659
11.3%	$432,787 to $721,314.	$37,512.83 plus 11.3% of the amount over $432,787
12.3%	Over $721,314	$70,116.38 plus 12.3% of the amount over $721,314

Tax rate	Married filing jointly	Tax owed
1%	$0 to $21,512	1% of taxable income.
2%	$21,512 to $50,998	$215.12 plus 2% of the amount over $21,512
4%	$50,998 to $80,490	$804.84 plus 4% of the amount over $50,998
6%	$80,490 to $111,732	$1,984.52 plus 6% of the amount over $80,490
8%	$111,732 to $141,212	$3,859.04 plus 8% of the amount over $11,732
9.3%	$141,212 to $721,318	$6,217.44 plus 9.3% of the amount over $141,212
10.3%	$721,318 to $865,574	$60,167.30 plus 10.3% of the amount over $721,318
11.3%	$865,574 to $1,442,628	$75,025.67 plus 11.3% of the amount over $865,574
12.3%	Over $1,442,628	$140,232.77 plus 12.3% of the amount over $1,442,628

California also levies a 1% mental health services tax on income exceeding $1 million.

California funds the state disability insurance program through a progressive payroll tax, beginning at 1.1%. In 2024, the wage ceiling was lifted, subjecting all wage income to the supplemental payroll tax. The payroll tax expansion increases the state's top income tax bracket from 13.3% to 14.63%.

The new total 14.63% tax rate applies to wage income over $1 million.

All decimals have been rounded up to the next dollar.

(Keep in Mind, California hasn’t issued guidance for the 2025 tax brackets yet. The California figures above represent 2024 brackets. We’ll update if and when new guidance is issued)

If you have questions on income tax deferral, tax minimization or the impact of taxes on your investment strategy, give our office a call today at 530-487-1777,

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