2026 California withholding numbers
California withholds state income tax with EDD Method B, the exact-calculation method, on an annual basis. The tax is the table's plus amount plus the row's rate times taxable income over the row's floor. Taxable income is wages minus the standard deduction. Each DE 4 allowance then subtracts a credit. SDI is a separate percentage of wages.
| Item | 2026 |
|---|---|
| Standard deduction, single or married with 0–1 allowance | $5,706 |
| Standard deduction, married with 2+ allowances or head of household | $11,412 |
| Low-income exemption, single or married with 0–1 allowance | $18,896 |
| Low-income exemption, married with 2+ allowances or head of household | $37,791 |
| DE 4 allowance credit, per allowance | $168.30 |
| SDI | 1.3%. No wage cap. All wages subject since 2024-01-01 |
A married worker with fewer than two allowances uses the smaller standard deduction and the lower low-income exemption, then the married bracket table. Illinois taxes wages at 4.95% after line 1 allowances of $2,925 and line 2 allowances of $1,000. Those Illinois allowances reduce wages. California's $168.30 allowance is a credit taken after the bracket math.
Social Security stops at $184,500. California SDI, at 1.3%, does not. All wages are subject to SDI. This page does not add a separate Paid Family Leave line. Whether the published SDI rate already includes Paid Family Leave is still an open check against the EDD rate page, so it is not itemized.
Method B bracket tables
Taxable income, after the standard deduction, is applied to one of these tables. The formula is plus + rate × (taxable income − over).
| Taxable income over | Not over | Plus | Rate on the rest |
|---|---|---|---|
| $0 | $11,079 | $0.00 | 1.1% |
| $11,079 | $26,264 | $121.87 | 2.2% |
| $26,264 | $41,452 | $455.94 | 4.4% |
| $41,452 | $57,542 | $1,124.21 | 6.6% |
| $57,542 | $72,724 | $2,186.15 | 8.8% |
| $72,724 | $371,479 | $3,522.17 | 10.23% |
| $371,479 | $445,771 | $34,084.81 | 11.33% |
| $445,771 | $742,953 | $42,502.09 | 12.43% |
| $742,953 | $1,000,000 | $79,441.81 | 13.53% |
| $1,000,000 | and above | $114,220.27 | 14.63% |
| Taxable income over | Not over | Plus | Rate on the rest |
|---|---|---|---|
| $0 | $22,158 | $0.00 | 1.1% |
| $22,158 | $52,528 | $243.74 | 2.2% |
| $52,528 | $82,904 | $911.88 | 4.4% |
| $82,904 | $115,084 | $2,248.42 | 6.6% |
| $115,084 | $145,448 | $4,372.30 | 8.8% |
| $145,448 | $742,958 | $7,044.33 | 10.23% |
| $742,958 | $891,542 | $68,169.60 | 11.33% |
| $891,542 | $1,000,000 | $85,004.17 | 12.43% |
| $1,000,000 | $1,485,906 | $98,485.50 | 13.53% |
| $1,485,906 | and above | $164,228.58 | 14.63% |
| Taxable income over | Not over | Plus | Rate on the rest |
|---|---|---|---|
| $0 | $22,173 | $0.00 | 1.1% |
| $22,173 | $52,530 | $243.90 | 2.2% |
| $52,530 | $67,716 | $911.75 | 4.4% |
| $67,716 | $83,805 | $1,579.93 | 6.6% |
| $83,805 | $98,990 | $2,641.80 | 8.8% |
| $98,990 | $505,208 | $3,978.08 | 10.23% |
| $505,208 | $606,251 | $45,534.18 | 11.33% |
| $606,251 | $1,000,000 | $56,982.35 | 12.43% |
| $1,000,000 | $1,010,417 | $105,925.35 | 13.53% |
| $1,010,417 | and above | $107,334.77 | 14.63% |
Worked examples
Each example is the calculator's own result for 2026. Per-paycheck amounts are the full-year figure divided by the number of paychecks, rounded half-up to the cent. Total withheld is the sum of those rounded lines, and take-home pay is rounded gross minus that total.
Example 1. Single, $60,000, every two weeks, 1 allowance
This is the calculator's opening example. One DE 4 allowance, Step 2 not checked, no other W-4 entries.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $60,000.00. Worksheet line 1g is $8,600.00, so the adjusted annual wage is $51,400.00. That wage falls in the standard percentage table row from $19,900.00 to $57,900.00. The row's base is $1,240.00 and its rate is 12%. Tentative annual federal tax is $5,020.00. Annual federal income tax before any per-paycheck extra withholding is $5,020.00.
Social Security is 6.2% of wages up to $184,500, which is $3,720.00 here. Medicare is 1.45% of all wages, $870.00. Additional Medicare is 0.9% of wages over $200,000, which is $0.00.
California income tax follows EDD Method B for 2026. Annual wages of $60,000.00 are above the low-income exemption of $18,896.00. Subtract the standard deduction of $5,706.00 and taxable income is $54,294.00. That amount falls in the bracket over $41,452.00 and under $57,542.00, where the table's plus amount is $1,124.21 and the rate is 6.6%. Tax before credits is $1,971.782. The allowance credit is $168.30 times 1, or $168.30. Annual California income tax is $1,803.482. SDI at 1.3% of wages is $780.00 with no wage cap.
| Line | This paycheck | Full year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | $193.08 | $5,020.00 |
| Social Security | $143.08 | $3,720.00 |
| Medicare | $33.46 | $870.00 |
| Additional Medicare | $0.00 | $0.00 |
| State income tax | $69.36 | $1,803.48 |
| CA SDI | $30.00 | $780.00 |
| Total withheld | $468.98 | $12,193.48 |
| Take-home pay | $1,838.71 | $47,806.52 |
Example 2. Married, $120,000, twice a month, 2 allowances
Two allowances switch the standard deduction and the low-income exemption to the larger California amounts. Pay is semimonthly, 24 checks, and federal line 1g uses the married amount.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $120,000.00. Worksheet line 1g is $12,900.00, so the adjusted annual wage is $107,100.00. That wage falls in the standard percentage table row from $44,100.00 to $120,100.00. The row's base is $2,480.00 and its rate is 12%. Tentative annual federal tax is $10,040.00. Annual federal income tax before any per-paycheck extra withholding is $10,040.00.
Social Security is 6.2% of wages up to $184,500, which is $7,440.00 here. Medicare is 1.45% of all wages, $1,740.00. Additional Medicare is 0.9% of wages over $200,000, which is $0.00.
California income tax follows EDD Method B for 2026. Annual wages of $120,000.00 are above the low-income exemption of $37,791.00. Subtract the standard deduction of $11,412.00 and taxable income is $108,588.00. That amount falls in the bracket over $82,904.00 and under $115,084.00, where the table's plus amount is $2,248.42 and the rate is 6.6%. Tax before credits is $3,943.564. The allowance credit is $168.30 times 2, or $336.60. Annual California income tax is $3,606.964. SDI at 1.3% of wages is $1,560.00 with no wage cap.
| Line | This paycheck | Full year |
|---|---|---|
| Gross pay | $5,000.00 | $120,000.00 |
| Federal income tax | $418.33 | $10,040.00 |
| Social Security | $310.00 | $7,440.00 |
| Medicare | $72.50 | $1,740.00 |
| Additional Medicare | $0.00 | $0.00 |
| State income tax | $150.29 | $3,606.96 |
| CA SDI | $65.00 | $1,560.00 |
| Total withheld | $1,016.12 | $24,386.96 |
| Take-home pay | $3,983.88 | $95,613.04 |
Example 3. Single, $250,000, Social Security cap and uncapped SDI
Wages are over both the Social Security wage base and the Additional Medicare threshold. SDI keeps accruing because California SDI has no wage cap.
Federal withholding follows IRS Publication 15-T (tax year 2026), Worksheet 1A, annualized. Annual wages are $250,000.00. Worksheet line 1g is $8,600.00, so the adjusted annual wage is $241,400.00. That wage falls in the standard percentage table row from $209,275.00 to $263,725.00. The row's base is $41,024.00 and its rate is 32%. Tentative annual federal tax is $51,304.00. Annual federal income tax before any per-paycheck extra withholding is $51,304.00.
Social Security is 6.2% of wages up to $184,500, which is $11,439.00 here. Medicare is 1.45% of all wages, $3,625.00. Additional Medicare is 0.9% of wages over $200,000, which is $450.00.
California income tax follows EDD Method B for 2026. Annual wages of $250,000.00 are above the low-income exemption of $18,896.00. Subtract the standard deduction of $5,706.00 and taxable income is $244,294.00. That amount falls in the bracket over $72,724.00 and under $371,479.00, where the table's plus amount is $3,522.17 and the rate is 10.23%. Tax before credits is $21,073.781. The allowance credit is $168.30 times 1, or $168.30. Annual California income tax is $20,905.481. SDI at 1.3% of wages is $3,250.00 with no wage cap.
The table divides the full-year Social Security and Additional Medicare amounts by 26 paychecks. On the actual stubs, Social Security is $596.15 on paycheck 1 and $112.08 on paycheck 20, when year-to-date gross reaches the wage base, then $0.00 after that. Additional Medicare is $17.31 on paycheck 21 and $86.54 on each paycheck after that.
| Line | This paycheck | Full year |
|---|---|---|
| Gross pay | $9,615.38 | $250,000.00 |
| Federal income tax | $1,973.23 | $51,304.00 |
| Social Security | $439.96 | $11,439.00 |
| Medicare | $139.42 | $3,625.00 |
| Additional Medicare | $17.31 | $450.00 |
| State income tax | $804.06 | $20,905.48 |
| CA SDI | $125.00 | $3,250.00 |
| Total withheld | $3,498.98 | $90,973.48 |
| Take-home pay | $6,116.40 | $159,026.52 |
Under the low-income exemption, SDI still comes out
Example 4 is weekly pay on $18,000 a year, single, one allowance. Annual wages are under the $18,896 exemption, so California income tax is $0.00. SDI is still $234.00 for the year, $4.50 a week. Federal income tax on this wage is $190.00 for the year. Take-home pay on the weekly check is $311.52.
California Method B stops at the low-income exemption. Annual wages of $18,000.00 are at or under $18,896.00, so California income tax is $0.00. SDI is still $234.00 for the year, at 1.3% of wages.
How California differs from other states
The same $75,000 salary, single, one allowance, paid every two weeks, produces a different paycheck in each state this calculator estimates. California is the state with a full guide. The other rows are here so the difference is visible.
| State | Take-home | Federal income tax | FICA | State income tax | State disability or local |
|---|---|---|---|---|---|
| California | $2,214.05 | $295.00 | $220.68 | $117.39 | $37.50 |
| New York | $2,223.29 | $295.00 | $220.68 | $131.99 | $13.66 |
| Illinois | $2,231.72 | $295.00 | $220.68 | $137.22 | not estimated |
| Texas | $2,368.94 | $295.00 | $220.68 | $0.00 | not estimated |
| Florida | $2,368.94 | $295.00 | $220.68 | $0.00 | not estimated |
FICA is Social Security, Medicare, and Additional Medicare on this paycheck. "Not estimated" means this calculator does not include an employee disability or family-leave deduction for that state. It is not a statement that the deduction is zero. New York's figure includes permitted SDI and Paid Family Leave, and no city tax.
New York's state tax uses an allowance from Table A, not a California-style credit. Its SDI is 0.5% of wages but only up to $0.60 a week, and an employer does not have to deduct it. Paid Family Leave is 0.432% up to $411.91 a year. New York City and Yonkers add a local amount on top. None of that exists on a California stub.
Texas and Florida have no personal income tax, so the state income-tax line is $0.00. This calculator does not include an employee disability or family-leave deduction for Texas, Florida, or Illinois. That is not proof the deduction is zero. Federal income tax and FICA still apply in every state.
Compare another salary on the paycheck calculator. If you are converting an hourly wage first, use the hourly to salary calculator or type the hourly wage here. Self-employed tax is a different calculation: the 1099 tax calculator and the 1099 vs W-2 calculator do not withhold a paycheck.
How the number is calculated
Line 1g is $8,600 for single or head of household and $12,900 for married filing jointly, unless Step 2 is checked, in which case it is $0 and the Step 2 table is used. Step 3 credits are subtracted from the tentative tax. Step 4(c) is added per paycheck. The method is Publication 15-T Worksheet 1A: IRS Publication 15-T (2026).
The bracket tables, standard deduction, exemption, and credit are EDD Method B: EDD 2026 Method B. SDI is 1.3% of wages: EDD payroll tax rates.
A payroll system that uses the wage-bracket tables instead of this annualized method can print a federal amount a few dollars different on the same wages. The page is an estimate for that reason. Pre-tax deductions such as a 401(k) or a Section 125 cafeteria plan are not subtracted. Bonus and other supplemental wages are not included. The work state is assumed to be the state where you live.
What can make your stub different
- Your employer may use wage-bracket tables, a different pay-period rounding, or a local code this estimate does not apply outside New York.
- A 401(k), health premium, or other pre-tax deduction changes taxable wages. Those amounts are not in this version, and the state-by-state treatment is not settled here.
- A bonus is withheld under supplemental-wage rules. This estimate does not apply a bonus rate.
- California SDI is one line. Paid Family Leave is not listed separately until that point is confirmed on the EDD rate page.
- Head of household is available for federal and California tax. New York estimates single and married filing jointly only.
Sources
Rates, brackets, deductions, and limits on this page are the 2026 figures this calculator uses (last checked 2026-10-27). The publications below are the sources for this estimate.
- IRS Publication 15-T (2026)
- Social Security and Medicare employee tax
- Social Security and Medicare employee tax
- Additional Medicare Tax
- EDD California Method B (2026)
- California SDI rate
Further California forms, not used as a second set of numbers: DE 4 (employee allowances), DE 44 (employer guide), and Method A wage-bracket tables. Check a federal estimate with the IRS Tax Withholding Estimator.
Data sources: IRS Publication 15-T (2026) and California EDD Method B (2026). Last checked October 27, 2026.
Disclaimer
AuraCalcs provides estimates for informational and educational purposes only. Results use the 2026 payroll withholding methods published by the IRS and the listed state agencies and may differ from your actual paycheck, which depends on your employer's payroll system, your Form W-4 and state withholding forms, benefits elections and other factors. This is not tax, legal or financial advice. Verify with your employer's payroll department, the IRS Tax Withholding Estimator, or a qualified tax professional. The paycheck calculators estimate federal income tax, Social Security, Medicare, Additional Medicare, and state withholding for the states on these pages. They are not a bill, a filing, or a determination of tax owed.
Frequently asked questions
Why doesn't California SDI have a wage cap?
What does a DE 4 allowance change?
When is California income tax withholding zero?
Why might this not match my pay stub?
Does the California page add Paid Family Leave separately?
How is this different from Illinois or Texas?
Can I use this for a bonus or a 401(k)?
Last reviewed: 2026-10-28