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California Income Tax (2026)

Conditional: Graduated personal income tax from 1% to 12.3% across nine brackets (2025 California Tax Rate Schedules); an additional 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, for a top marginal rate of 13.3%.

ConditionalVerified Jul 3, 2026

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Official source: ftb.ca.gov →

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Income Tax in states bordering California

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

ArizonaInfo
Flat 2.5% individual income tax on all income levels and filing statuses; Arizona's graduated Optional and X&Y tax tables are now obsolete.
Verified Jul 3, 2026 · Source: azdor.gov · Full Arizona rule →
NevadaPermitted
No state income tax — "The State of Nevada does not impose an individual or corporate income tax" (Nevada Department of Taxation). Nevada does not tax wages, salaries, or other personal income.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
OregonConditional
Graduated with a high 9.90% top rate for 2026 (brackets from 4.75% to 9.90%). No state sales tax.
Verified May 31, 2026 · Source: oregon.gov · Full Oregon rule →

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