State Income Tax Rates 2026
Nine states tax no wage income at all, fifteen use a single flat rate, and the rest use graduated brackets like the IRS. Pick your state for the 2026 details and a prefilled take-home pay calculator.
Verified July 26, 2026 against Tax Foundation data
Compare every state at a glance
Rates apply to state taxable income, not necessarily gross salary. Select a state for its filing context, planning examples and a prefilled take-home pay calculator.
| State | Structure | 2026 rate | Top rate starts (single) |
|---|---|---|---|
| Alabama | Graduated Brackets | 2%–5% | $3,000 |
| Alaska | No Income Tax | No income tax | — |
| Arizona | Flat Tax | 2.5% flat | — |
| Arkansas | Graduated Brackets | 2%–3.9% | $4,600 |
| California | Graduated Brackets | 1%–13.3% | $1,000,000 |
| Colorado | Flat Tax | 4.4% flat | — |
| Connecticut | Graduated Brackets | 2%–6.99% | $500,000 |
| Delaware | Graduated Brackets | 2.2%–6.6% | $60,000 |
| Florida | No Income Tax | No income tax | — |
| Georgia | Flat Tax | 5.19% flat | — |
| Hawaii | Graduated Brackets | 1.4%–11% | $325,000 |
| Idaho | Flat Tax | 5.3% flat | — |
| Illinois | Flat Tax | 4.95% flat | — |
| Indiana | Flat Tax | 2.95% flat | — |
| Iowa | Flat Tax | 3.8% flat | — |
| Kansas | Graduated Brackets | 5.2%–5.58% | $23,000 |
| Kentucky | Flat Tax | 3.5% flat | — |
| Louisiana | Flat Tax | 3% flat | — |
| Maine | Graduated Brackets | 5.8%–7.15% | $64,849 |
| Maryland | Graduated Brackets | 2%–6.5% | $1,000,000 |
| Massachusetts | Graduated Brackets | 5%–9% | $1,083,150 |
| Michigan | Flat Tax | 4.25% flat | — |
| Minnesota | Graduated Brackets | 5.35%–9.85% | $203,150 |
| Mississippi | Flat Tax | 4% flat | — |
| Missouri | Graduated Brackets | 2%–4.7% | $9,436 |
| Montana | Graduated Brackets | 4.7%–5.65% | $47,500 |
| Nebraska | Graduated Brackets | 2.46%–4.55% | $24,760 |
| Nevada | No Income Tax | No income tax | — |
| New Hampshire | No Income Tax | No income tax | — |
| New Jersey | Graduated Brackets | 1.4%–10.75% | $1,000,000 |
| New Mexico | Graduated Brackets | 1.5%–5.9% | $210,000 |
| New York | Graduated Brackets | 3.9%–10.9% | $25,000,000 |
| North Carolina | Flat Tax | 3.99% flat | — |
| North Dakota | Graduated Brackets | 1.95%–2.5% | $244,825 |
| Ohio | Flat Tax | 2.75% flat | — |
| Oklahoma | Graduated Brackets | 2.5%–4.5% | $7,200 |
| Oregon | Graduated Brackets | 4.75%–9.9% | $125,000 |
| Pennsylvania | Flat Tax | 3.07% flat | — |
| Rhode Island | Graduated Brackets | 3.75%–5.99% | $186,450 |
| South Carolina | Graduated Brackets | 0%–6% | $18,230 |
| South Dakota | No Income Tax | No income tax | — |
| Tennessee | No Income Tax | No income tax | — |
| Texas | No Income Tax | No income tax | — |
| Utah | Flat Tax | 4.5% flat | — |
| Vermont | Graduated Brackets | 3.35%–8.75% | $249,700 |
| Virginia | Graduated Brackets | 2%–5.75% | $17,000 |
| Washington | No Income Tax | No income tax | — |
| Washington, DC | Graduated Brackets | 4%–10.75% | $1,000,000 |
| West Virginia | Graduated Brackets | 2.22%–4.82% | $60,000 |
| Wisconsin | Graduated Brackets | 3.5%–7.65% | $332,720 |
| Wyoming | No Income Tax | No income tax | — |
No Income Tax (9 states)
These states levy no tax on wages or salaries.
Flat Tax (15 states)
One rate applies to all taxable income, regardless of how much you earn.
Graduated Brackets (27 states)
Marginal rates rise with income, like the federal system.
How to compare state income taxes
Compare effective tax—not only the headline rate
The top marginal rate is useful context, but deductions, bracket widths, exemptions and credits determine how much of income is actually paid.
Include city and county taxes
Local income taxes can materially change take-home pay in places such as New York City, Maryland counties and many Ohio or Pennsylvania municipalities.
Review the entire cost picture
A state without wage income tax can rely more heavily on property, sales, insurance, excise or business taxes. Housing and total spending often outweigh one tax line.
State income tax FAQ
Which states have no income tax on wages in 2026?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming levy no broad individual income tax. Washington does not tax wages, but it does tax certain long-term capital gains.
What is the difference between a flat and graduated state income tax?
A flat-tax state applies one statutory rate to taxable income. A graduated state applies progressively higher marginal rates to slices of taxable income. In either system, deductions, exemptions and credits can change the final bill.
Does the highest state income tax rate apply to all of my income?
No. In a graduated system, only income within the highest bracket is taxed at the top marginal rate. Income in lower brackets keeps the lower rates.
Are local income taxes included in these state rates?
No. The comparison shows state-level individual income tax rates. Some cities and counties impose separate income or payroll taxes, so residents should verify local rules.
Estimate your take-home pay
State income tax is only part of the picture — federal tax and FICA usually take a bigger bite. Run the take-home paycheck calculator with your state's rate, or start from the federal income tax calculator and the 2026 income tax guide.
Last verified July 26, 2026. Review our tax data methodology, source rate table, or find your official state tax agency.