# 🇺🇸 2026 California Tax Overview

California features the most aggressive progressive state income tax system in the United States, utilizing a highly scaled multi-tiered bracket structure. For the 2026 tax year, the state levies a baseline marginal rate starting at 1% for lower-income earners, which scales up to a nation-high maximum of 13.3% for top earners exceeding the highest income thresholds.

[Official California Tax Authority](https://www.ftb.ca.gov/)