State income tax rates by state (2026)
Top income tax rate for all 51 US jurisdictions (50 states and DC), ranked from highest to lowest, with the state tax a single filer pays on $50,000 and $100,000 of wages. 9 states charge no tax on wages, 15 use a flat rate and 27 use progressive brackets. Open any state for its brackets, a calculator and take-home pay.
10 highest top rates
- California13.3%
- Hawaii11%
- New York10.9%
- District of Columbia10.75%
- New Jersey10.75%
- Oregon9.9%
- Minnesota9.85%
- Massachusetts9%
- Vermont8.75%
- Wisconsin7.65%
Most take-home on $100,000
After federal tax, state tax and FICA, single filer.
- Alaska$79,180
- Florida$79,180
- Nevada$79,180
- New Hampshire$79,180
- South Dakota$79,180
- Tennessee$79,180
- Texas$79,180
- Washington$79,180
- Wyoming$79,180
- North Dakota$78,489
All 51 jurisdictions, highest top rate first
| # | State | Type | Top rate | State tax on $50,000 | State tax on $100,000 | Effective rate on $100,000 |
|---|---|---|---|---|---|---|
| 1 | California | Progressive | 13.3% | $1,202 | $5,223 | 5.22% |
| 2 | Hawaii | Progressive | 11% | $2,284 | $6,070 | 6.07% |
| 3 | New York | Progressive | 10.9% | $2,103 | $4,860 | 4.86% |
| 4 | District of Columbia | Progressive | 10.75% | $1,834 | $5,532 | 5.53% |
| 5 | New Jersey | Progressive | 10.75% | $1,215 | $4,182 | 4.18% |
| 6 | Oregon | Progressive | 9.9% | $3,801 | $8,176 | 8.18% |
| 7 | Minnesota | Progressive | 9.85% | $1,877 | $5,277 | 5.28% |
| 8 | Massachusetts | Progressive | 9% | $2,280 | $4,780 | 4.78% |
| 9 | Vermont | Progressive | 8.75% | $1,241 | $4,140 | 4.14% |
| 10 | Wisconsin | Progressive | 7.65% | $1,577 | $4,428 | 4.43% |
| 11 | Maine | Progressive | 7.15% | $2,193 | $5,654 | 5.65% |
| 12 | Connecticut | Progressive | 6.99% | $2,000 | $4,750 | 4.75% |
| 13 | Delaware | Progressive | 6.6% | $2,208 | $5,369 | 5.37% |
| 14 | Maryland | Progressive | 6.5% | $2,011 | $4,386 | 4.39% |
| 15 | Rhode Island | Progressive | 5.99% | $1,258 | $3,148 | 3.15% |
| 16 | New Mexico | Progressive | 5.9% | $1,184 | $3,569 | 3.57% |
| 17 | Virginia | Progressive | 5.75% | $2,061 | $4,936 | 4.94% |
| 18 | Montana | Progressive | 5.65% | $1,593 | $4,289 | 4.29% |
| 19 | Kansas | Progressive | 5.58% | $1,990 | $4,780 | 4.78% |
| 20 | Idaho | Flat | 5.3% | $1,542 | $4,192 | 4.19% |
| 21 | South Carolina | Progressive | 5.21% | $1,204 | $3,809 | 3.81% |
| 22 | Alabama | Progressive | 5% | $2,235 | $4,735 | 4.74% |
| 23 | Georgia | Flat | 4.99% | $1,896 | $4,391 | 4.39% |
| 24 | Illinois | Flat | 4.95% | $2,330 | $4,805 | 4.81% |
| 25 | Missouri | Progressive | 4.7% | $1,413 | $3,763 | 3.76% |
| 26 | West Virginia | Progressive | 4.58% | $1,444 | $3,691 | 3.69% |
| 27 | Nebraska | Progressive | 4.55% | $1,571 | $3,846 | 3.85% |
| 28 | Oklahoma | Progressive | 4.5% | $1,705 | $3,955 | 3.95% |
| 29 | Utah | Flat | 4.5% | $2,250 | $4,500 | 4.50% |
| 30 | Colorado | Flat | 4.4% | $1,492 | $3,692 | 3.69% |
| 31 | Michigan | Flat | 4.25% | $1,874 | $3,999 | 4.00% |
| 32 | Mississippi | Flat | 4% | $1,268 | $3,268 | 3.27% |
| 33 | North Carolina | Flat | 3.99% | $1,486 | $3,481 | 3.48% |
| 34 | Iowa | Flat | 3.8% | $1,288 | $3,188 | 3.19% |
| 35 | Arkansas | Progressive | 3.7% | $1,391 | $3,241 | 3.24% |
| 36 | Kentucky | Flat | 3.5% | $1,632 | $3,382 | 3.38% |
| 37 | Pennsylvania | Flat | 3.07% | $1,535 | $3,070 | 3.07% |
| 38 | Louisiana | Flat | 3% | $1,114 | $2,614 | 2.61% |
| 39 | Indiana | Flat | 2.95% | $1,446 | $2,921 | 2.92% |
| 40 | Ohio | Flat | 2.75% | $593 | $1,968 | 1.97% |
| 41 | Arizona | Flat | 2.5% | $1,041 | $2,291 | 2.29% |
| 42 | North Dakota | Progressive | 2.5% | $0 | $691 | 0.69% |
| 43 | Alaska | None | 0% | $0 | $0 | 0.00% |
| 44 | Florida | None | 0% | $0 | $0 | 0.00% |
| 45 | Nevada | None | 0% | $0 | $0 | 0.00% |
| 46 | New Hampshire | None | 0% | $0 | $0 | 0.00% |
| 47 | South Dakota | None | 0% | $0 | $0 | 0.00% |
| 48 | Tennessee | None | 0% | $0 | $0 | 0.00% |
| 49 | Texas | None | 0% | $0 | $0 | 0.00% |
| 50 | Washington | None | 0% | $0 | $0 | 0.00% |
| 51 | Wyoming | None | 0% | $0 | $0 | 0.00% |
Estimates for a single filer, state income tax on wages only (42 of 51 jurisdictions charge any). Local income taxes, personal credits and most phase-outs are not modelled.
State income tax FAQ
Which state has the highest income tax?+
California has the highest top state income tax rate at 13.3%, followed by Hawaii (11%) and New York (10.9%). The top rate only applies above the highest bracket threshold, so most workers pay less.
Which states have no income tax?+
9 states tax no wage income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Federal income tax and Social Security and Medicare tax still apply there.
Which states have a flat income tax?+
15 states use a single rate: Idaho (5.3%), Georgia (4.99%), Illinois (4.95%), Utah (4.5%), Colorado (4.4%), Michigan (4.25%), Mississippi (4%), North Carolina (3.99%), Iowa (3.8%), Kentucky (3.5%), Pennsylvania (3.07%), Louisiana (3%), Indiana (2.95%), Ohio (2.75%), Arizona (2.5%).
Does a state with no income tax always cost less?+
Not always. States without an income tax tend to rely more on sales, property or other taxes, and some have higher living costs. This page compares state income tax only, so look at the whole picture before choosing where to live or work.
What does the state tax on $100,000 include?+
It is the estimated state income tax for a single filer with $100,000 of wages, after the state standard deduction and any dollar-amount personal exemption. It excludes local income taxes, personal credits, most phase-outs, and federal tax.
Where do these rates come from?+
Brackets come from the Tax Foundation's 2026 state income tax table (published February 2026), updated for later changes we could confirm in Georgia, Arkansas, South Carolina and West Virginia. Other mid-year changes may not be reflected, so confirm with your state revenue department before filing.
Compare two states in the state comparison tool, or see every place with no income tax.