California Payroll Withholding January 2026

California Payroll Withholding
Effective January 1, 2026

**Single, Dual Income Married, Married w/Multiple Employers**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$11,079.00	$121.87	2.20%
$26,264.00	$455.94	4.40%
$41,452.00	$1,124.21	6.60%
$57,542.00	$2,186.15	8.80%
$72,724.00	$3,522.17	10.23%
$371,479.00	$34,084.81	11.33%
$445,771.00	$42,502.09	12.43%
$742,953.00	$79,441.81	13.53%
$1,000,000.00	$114,220.27	14.63%

**Married**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$22,158.00	$243.74	2.20%
$52,528.00	$911.88	4.40%
$82,904.00	$2,248.42	6.60%
$115,084.00	$4,372.30	8.80%
$145,448.00	$7,044.33	10.23%
$742,958.00	$68,169.60	11.33%
$891,542.00	$85,004.17	12.43%
$1,000,000.00	$98,485.50	13.53%
$1,485,906.00	$164,228.58	14.63%

**Unmarried/Head of Household**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$22,173.00	$243.90	2.20%
$52,530.00	$911.75	4.40%
$67,716.00	$1,579.93	6.60%
$83,805.00	$2,641.80	8.80%
$98,990.00	$3,978.08	10.23%
$505,208.00	$45,534.18	11.33%
$606,251.00	$56,982.35	12.43%
$1,000,000.00	$105,925.35	13.53%
$1,010,417.00	$107,334.77	14.63%

Additional withholding allowance: $1,000.00

Standard deduction:
Single, Dual Income Married, Married w/Multiple Employers: $5,706.00
Married with 0 or 1 allowances: $5,706.00
Married with 2 or more allowances: $11,412.00
Unmarried head of household: $11,412.00

Exemption allowance: $168.30

Supplemental income: 6.60%

State Disability Insurance (SDI)

Rate: 1.30%
Maximum earnings: No wage cap

Note(s):

All amounts are annual unless otherwise noted

Additional payroll withholding resources:
California withholding effective January 1, 2025
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer

* Indicates changes made in the past 30 days