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Between (hidden) payroll taxes and state and federal income taxes a developer making 120k in San Francisco isn't too far below 53%.

120k is in the top 20% of wage earners in the U.S. That's quite a bit different than $35k which is in the bottom ~30% (in the U.S.)

It's only 40% in California at $120k. And 25% at the $35k level OP mentioned.

Which has always been one of the downsides of Cali life, your local tax bracket and your federal tax bracket are not on the same program.