California taxes wages through 10 state bands, from 1% up to 13.3% on taxable income above $1,000,000, after the standard deduction (single) of $5,900. Federal income tax and FICA are charged on top under their own rules. The ladder runs ten salaries from $25,000 to $300,000 through both layers and shows each line separately.
On a $75,000 salary the combined deductions in this model are $17,206: $7,670 of federal income tax, $2,823 of California state tax and $5,738 of FICA, plus $975 of California SDI, leaving take-home pay of $57,794 — an effective rate of 22.9%.
| Gross salary | Federal tax | California state tax | FICA | State payroll | Total deductions | Take-home pay | Effective rate |
|---|---|---|---|---|---|---|---|
| $25,000 | $890 | $267 | $1,913 | $325 | $3,395 | $21,605 | 13.6% |
| $40,000 | $2,620 | $706 | $3,060 | $520 | $6,906 | $33,094 | 17.3% |
| $50,000 | $3,820 | $1,131 | $3,825 | $650 | $9,426 | $40,574 | 18.9% |
| $60,000 | $5,020 | $1,731 | $4,590 | $780 | $12,121 | $47,879 | 20.2% |
| $75,000 | $7,670 | $2,823 | $5,738 | $975 | $17,206 | $57,794 | 22.9% |
| $100,000 | $13,170 | $5,069 | $7,650 | $1,300 | $27,189 | $72,811 | 27.2% |
| $125,000 | $18,734 | $7,394 | $9,563 | $1,625 | $37,315 | $87,685 | 29.9% |
| $150,000 | $24,734 | $9,719 | $11,475 | $1,950 | $47,878 | $102,122 | 31.9% |
| $200,000 | $36,734 | $14,369 | $14,339 | $2,600 | $68,042 | $131,958 | 34.0% |
| $300,000 | $68,134 | $23,669 | $16,689 | $3,900 | $112,392 | $187,608 | 37.5% |
The $75,000 row is highlighted. FICA is Social Security (6.2% up to $184,500 of wages), Medicare (1.45%), Additional Medicare Tax (0.9% on wages above $200,000), the same on every state's ladder. The state payroll column is the California SDI at 1.3% of wages; it is a payroll deduction, not an income tax, and it is included in the totals. Figures model a single employee with the standard federal and state allowances only.
Read the ladder from the bottom up. The combined effective rate starts at 13.6% on $25,000 and reaches 37.5% on $300,000, with the California state line taking $267 of the lowest rung and $23,669 of the highest. The state tax column is the only part of the bill that changes if the same salary is earned in a different state; the federal tax and FICA columns are identical on every state's ladder.
The state layer starts from taxable income — gross pay minus the standard deduction (single) of $5,900 — so the first $5,900 of pay carries no California tax at all, and the bands in the state calculator apply to what is left. Two modelling points in the state file are worth knowing before you rely on a rung; they are listed under "What this guide leaves out" below.
The federal layer is the standard United States model: a single employee, the federal standard deduction and no itemised deductions or personal credits. The full method is on the Methodology page.
Run your own exact salary through the federal and California layers, with the breakdown line by line.
Open the calculator →The federal layer on its own: bands, FICA and worked examples for the whole country.
Open the calculator →All 50 states and DC ranked by take-home pay on $100,000 and $50,000 salaries, computed from the same files as this guide.
See the ranking →Salary guides for every state, the no-income-tax states and the flat-tax states, in one index.
Browse USA guides →