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California Retirement Tax Calculator 2026

CA exempts Social Security — a surprise to many. But pensions and 401(k) are fully taxed up to 13.3%.

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100% exempt from CA tax
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Fully taxed at CA rates
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Fully taxed at CA rates
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Wages, rental, investment, etc.
California Retirement Tax Calculator v2026.04 · Updated April 2026 · CA FTB 2026 rates

How to Use This Calculator

Tab "Tax on My Retirement Income"

Enter your annual Social Security benefit, pension income, 401(k)/IRA withdrawals, and any other income. Select your filing status and age. The calculator applies 2026 California FTB tax brackets (1%–13.3%) to your taxable retirement income. Social Security is automatically excluded since California exempts it entirely. The result shows your total CA state tax, effective rate, and tax attributed to each income source.

Tab "What's Exempt?"

A quick reference table showing which retirement income sources California taxes and which are exempt. The big surprise: Social Security is 100% exempt. Everything else — pensions, 401(k), IRA, military retirement, and investment income — is fully taxed at California's progressive rates. There is no early withdrawal penalty at the state level.

Tab "Compare States"

See how California's retirement tax compares to Florida, Pennsylvania, New York, and North Carolina on the same $65,000 retirement income. California lands in the middle — better than North Carolina but far more than zero-tax states. If your income is mostly Social Security, California is surprisingly competitive.

The Formulas

Step 1: Determine taxable retirement income
Taxable = Pension + 401(k)/IRA + Other income (Social Security is excluded — 100% exempt)

Step 2: Subtract standard deduction
Single / HoH: $5,540 · MFJ: $11,080
CA taxable income = Taxable retirement income − Standard deduction

Step 3: Apply CA 2026 progressive brackets
$0–$10,756 at 1%
$10,756–$25,499 at 2%
$25,499–$40,245 at 4%
$40,245–$55,866 at 6%
$55,866–$70,606 at 8%
$70,606–$360,659 at 9.3%
$360,659–$432,791 at 10.3%
$432,791–$721,314 at 11.3%
$721,314–$1,000,000 at 12.3%
$1,000,000+ at 13.3% (includes 1% Mental Health Services Tax)

Important: CA SDI (State Disability Insurance at 1.3%) does NOT apply to retirement income. SDI is only deducted from wages.

Example

$65,000 Total Retirement Income — Single, Age 68

Social Security$30,000 (exempt → $0 CA tax)
Pension income$20,000
401(k) withdrawals$15,000
Taxable retirement income$35,000
Standard deduction (single)−$5,540
CA taxable income$29,460
Tax: $10,756 at 1%$108
Tax: $14,743 at 2%$295
Tax: $3,961 at 4%$158
Total CA state tax~$561
Effective rate0.9% of total income

On $65,000 of total retirement income, a single California retiree pays only about $561 per year in state tax. The effective rate is under 1% because the $30,000 Social Security component is entirely exempt. If the same retiree lived in North Carolina, they would pay roughly $888 — about $327 more per year. In Florida or Pennsylvania, they would pay $0.

Frequently Asked Questions

No. California is one of the majority of states that does NOT tax Social Security benefits. Your SS income is 100% exempt from California income tax regardless of your total income. This surprises many retirees who assume California taxes everything. However, your SS benefits may still be partially taxed at the federal level if your combined income exceeds certain thresholds.
California taxes pension and 401(k)/IRA withdrawals as ordinary income at progressive rates from 1% to 13.3%. There is no special retirement income exclusion, deduction, or credit. On $35,000 of pension and 401(k) income (after the $5,540 standard deduction for single filers), a retiree pays approximately $561 in California state tax. The effective rate on total income is much lower than the marginal bracket rate.
Yes. California fully taxes military retirement pay as ordinary income with no special exemption. This makes California one of the less friendly states for military retirees. States like Pennsylvania, Illinois, and Texas exempt military retirement entirely. If you are a military retiree considering where to live, this is an important factor in the total cost comparison.
No. California does not impose a state-level early withdrawal penalty on retirement account distributions. The well-known 10% early withdrawal penalty applies only at the federal level. However, early withdrawals from 401(k) or IRA accounts before age 59½ are still taxed as ordinary income by California at your regular state tax rate.
California is mid-pack for retirees. On $65,000 retirement income ($30K SS + $35K pension/401k), CA charges about $561 per year. Compare: Florida $0, Texas $0, Pennsylvania $0, Illinois $0, New York roughly $260, North Carolina roughly $888. California is better than many retirees assume because Social Security is exempt. For retirees whose income is primarily SS, California can be surprisingly affordable. But for pension-heavy or 401(k)-heavy retirees, the 1%–13.3% rates add up quickly.

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