California Tax-Equivalent Yield Calculator (2026)

Find the taxable yield required to match a California in-state municipal bond, exempt from Federal, NIIT, and CA income tax.

Locked to California

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Defaults to top marginal bracket. Advanced users may edit or change.

2026 Target Yield

Tax-Equivalent Yield

7.63%
Federal Marginal Rate37%
NIIT Surtax(?)
3.8%
State Marginal Rate13.30%
Total Marginal Tax54.10%

To match a 3.50% tax-free yield, a taxable bond must pay 7.63%.

Tax efficiency applies to both income and capital gains.If you are optimizing after-tax bond income, you may also benefit from reviewing ETF correlation data for tax-loss harvesting.

Explore ETF Tax-Loss Pairs

Estimates based on projected 2026 marginal tax brackets. Assumes in-state municipal bond (exempt from Federal & State tax). Consult a tax professional for specific advice.

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Tax Logic

Macro Tax Perspective: The SALT Floor Reality

California’s 13.3% top rate means high earners exhaust the $40,400 SALT deduction almost immediately. For those with a MAGI over $505,000, the OBBBA phase-out can reduce your deduction back to a permanent $10,000 floor.

Because the vast majority of your CA state tax bill remains non-deductible at the federal level, the tax-exempt status of California municipal bonds represents a "pure" saving that taxable bonds cannot match.

Local Tax FAQs

How is the California tax rate in this calculator determined?

We use the highest 2026 marginal bracket of 13.3% (including the 1% Mental Health Surtax) to provide a conservative "ceiling" for estimation. You can adjust this in the inputs if you are in a lower bracket.

Do I pay California tax on municipal bonds from other states?

Yes. California taxes interest from municipal bonds issued by any other state (e.g., Texas). To capture the full yield shown here, you must hold California-issued bonds.

How does the 2026 SALT cap affect my savings?

Under the OBBBA, the federal SALT deduction is capped at $40,400. For high earners, the vast majority of your CA state tax bill is not deductible, making in-state bonds a highly efficient "pure" saving.

Does the 1% Mental Health Services Tax apply to me?

California applies an additional 1% surtax on taxable income exceeding $1 million. Our calculator automatically includes this (bringing the top rate to 13.3%) when your input exceeds that threshold.

Advanced Tax Strategy

Optimize Your Capital Gains

High earners often pair tax-free income with strategic loss harvesting. Have realized losses? Use our decision engine to check if you should harvest.

Open Decision Engine