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State income tax rates 2026

Top rates and the actual state tax on two typical salaries, calculated with each state’s 2026 rules, deductions and exemptions.

State income tax in 2026 (single filer)
StateTypeTop rateTax on $50,000Tax on $100,000
AlabamaGraduated5%$2,069$4,102
AlaskaNone0%$0$0
CaliforniaGraduated12.3%+$1,623$6,211
ColoradoFlat4.4%$1,712$4,132
District of ColumbiaGraduated10.75%$1,834$5,532
FloridaNone0%$0$0
GeorgiaFlat4.99%$1,747$4,242
HawaiiGraduated11%$2,025$5,796
IllinoisFlat4.95%$2,330$4,805
IndianaFlat2.95%$2,435$4,920
IowaFlat3.8%$1,248$3,148
KansasGraduated5.58%$1,990$4,780
KentuckyFlat3.5%$1,632$3,382
LouisianaFlat3%$1,114$2,614
MaineGraduated7.15%+$1,697$5,129
MassachusettsFlat5%+$2,410$5,140
MichiganFlat4.25%$1,874$3,999
MinnesotaGraduated9.85%$1,877$5,277
MississippiFlat4%$1,268$3,268
MissouriGraduated4.7%$1,413$3,763
NebraskaGraduated4.55%$1,395$3,670
NevadaNone0%$0$0
New HampshireNone0%$0$0
New JerseyGraduated10.75%$1,615$4,790
New MexicoGraduated5.9%$1,184$3,569
New YorkGraduated10.9%$2,103$4,861
North CarolinaFlat3.99%$1,486$3,481
North DakotaGraduated2.5%$0$669
OklahomaGraduated4.5%$1,705$3,955
OregonGraduated9.9%$3,508$7,751
PennsylvaniaFlat3.07%$1,535$3,070
Rhode IslandGraduated5.99%$1,808$4,248
South CarolinaGraduated5.21%$999$4,244
South DakotaNone0%$0$0
TennesseeNone0%$0$0
TexasNone0%$0$0
VirginiaGraduated5.75%$2,061$4,936
WashingtonNone0%$0$0
West VirginiaGraduated4.58%$1,444$3,691
WisconsinGraduated7.65%$1,577$4,428
WyomingNone0%$0$0

Includes mandatory state payroll contributions (disability, family leave) and, for Indiana, Marion County tax. Not yet covered: Arizona, Arkansas, Connecticut, Delaware, Idaho, Maryland, Montana, Ohio, Utah, Vermont.

Frequently asked questions

Which states have no income tax?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wages.

Which state has the highest income tax?

California, with a top rate of 12.3% plus a 1% Mental Health Services Tax on income above $1 million, followed by Hawaii (11%), New York (10.9% above $25 million) and New Jersey (10.75%).

Which states have a flat income tax?

Among others: Colorado (4.4%), Georgia (4.99% in 2026), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Michigan (4.25%), North Carolina (3.99%) and Pennsylvania (3.07%).

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