California Paycheck Calculator 2026

How California withholds state income tax in 2026

California payroll uses the EDD's Method B: subtract a standard deduction from each paycheck, run the rest through the withholding brackets, then subtract a fixed credit for every regular allowance on your DE 4^[ca1]. The steps, as published for 2026:

1. Low-income test. Nothing is withheld if annualized pay is at or below $18,896 (single, or married with 0–1 allowances) or $37,791 (married with 2+ allowances, or head of household). Every two weeks that is $727 or $1,454.
2. Estimated deductions. Each DE 4 line 1b allowance removes $1,000 a year from wages.
3. Standard deduction. $5,706 a year in the single column, $11,412 in the married-with-2+-allowances and head-of-household column.
4. Brackets. The table below, scaled to the pay period.
5. Allowance credit. $168.3 a year for each line 1a allowance ($6.47 per biweekly check).

On the $60,000 example, $2,307.69 of biweekly pay minus the $219 standard deduction leaves about $2,089 of taxable wages, which falls in the 6.6% band. That gives $75.89 before the $6.47 allowance credit, so $69.42 is withheld per paycheck, or $1,805 for the year. The top 14.63% rate starts at $1,000,000 of annual taxable wages for single filers and $1,485,906 for married filers.

DE 4 inputs in this California salary calculator

Your DE 4 controls California withholding; the federal W-4 has been federal-only since 2020, and an employer with no DE 4 on file must withhold as Single with zero allowances^[ca2]. The form has three parts that matter for the math^[ca3]:

• Filing status. "Single or Married (with two or more incomes)" uses the single brackets. "Married (one income)" uses the married brackets. "Head of Household" has its own table. This calculator takes the status from the federal W-4 fields above, so a two-earner couple can mirror the DE 4 by choosing single.
• Line 1a, regular allowances. Each one is a $168.3 yearly credit against the tax, not a deduction. On $60,000, zero allowances means $1,973 a year of state tax; three allowances means $1,468.
• Line 1b, estimated deduction allowances. For people who expect to itemize; each removes $1,000 of yearly wages before the brackets apply and does not count toward the credit.
• Line 2 and exemption. Line 2 adds a flat dollar amount per paycheck. Claiming exempt on line 3 requires no federal or state tax liability last year and this year, and the form must be refiled by February 15 each year.

The married column for the standard deduction and the low-income test depends on whether 0–1 or 2+ allowances are claimed; this calculator counts lines 1a and 1b together for that test.

SDI, 401(k) and bonuses: tax calculator California details

State Disability Insurance is 1.3% of wages in 2026, up from 1.2% in 2025 and 1.1% in 2024, and since January 1, 2024 there is no taxable wage limit, so it applies to every dollar^[ca5][ca2]. It funds both disability and Paid Family Leave benefits. On $60,000 that is $780 a year; on $300,000 it is $3,900.

Pre-tax deductions are treated differently by the two California taxes^[ca4]:

So a 6% 401(k) on $60,000 lowers California income tax from $1,805 to $1,567 a year, while SDI stays at $780.

Bonuses and stock options paid separately from regular wages may be withheld at a flat 10.23% instead of the tables; other supplemental pay such as commissions, overtime and severance at 6.6%^[ca2]. Paid with regular wages, they are simply added to that paycheck. The commission calculator handles the gross side.

What changed for 2026

Put together, income tax and SDI on $60,000 come to $2,585 a year, about $99.42 per paycheck, which is the gap between this California paycheck and the same salary in Texas, where nothing goes to the state.

California take-home pay on common salaries

Worked example: $60,000 in California

1. Gross pay: $60,000 a year ÷ 26 paychecks = $2,307.69.
2. Federal income tax: the IRS percentage method annualizes $60,000 of taxable wages, subtracts the $8,600 built into the 2026 tables for a standard W-4, and applies the brackets (top rate 12%): $193.08^[p15t].
3. FICA: 6.2% Social Security $143.08 plus 1.45% Medicare $33.46^[tc751].
4. California: California income tax $69.42, CA SDI (1.3%) $30.00.
5. Net pay: $1,838.66 per paycheck, $47,805 a year (79.7% of gross).

Compare California with nearby states

Same $60,000 salary, different state: Oregon $1,768.37 · Nevada $1,938.08 · Arizona $1,891.93 per paycheck. The state tax calculator ranks every state we cover on one salary, and the paycheck calculator switches states in one click. Hourly? Add overtime with the time and a half calculator. For the hourly floor, the California minimum wage page has the 2026 rate and what it pays after tax.