Reference Guide
State Income Tax Rates 2026 — Complete 50-State Comparison
State income tax rates for 2026 vary widely from 0% in nine states to a top marginal rate of 13.3% in California. This comparison covers all 50 states including flat tax states, progressive rate structures, and states with no income tax at all.
Overview of State Tax Systems
State income tax systems in the United States fall into three categories:
| Type | Description | Number of States |
|---|---|---|
| No Income Tax | State does not tax wages or salary income at all | 9 states |
| Flat Tax | Single rate applied to all taxable income above a threshold | 12 states |
| Progressive (Graduated) | Multiple brackets with increasing rates at higher income levels | 20 states |
Each state determines its own tax rates, brackets, deductions, exemptions, and credits. Some states index their brackets and deductions for inflation (like the federal system), while others do not. Several states have enacted significant tax reforms in recent years, moving from progressive to flat rate systems or reducing rates.
Note that New Hampshire is counted among the 9 no-tax states because it does not tax wages, but it does impose a 4% tax on interest and dividend income. Washington was counted as a no-tax state, though it has a 7% capital gains tax on high earners (currently being challenged in court).
For state-specific calculators, see our state tax refund calculators page.
Complete 50-State Comparison Table
The following table compares income tax systems across all 50 states for the 2025 tax year (returns filed in 2026). Rates reflect the most current data available from each state's department of revenue.
| State | Tax Type | Rate Range | Standard Deduction | Personal Exemption | Notes |
|---|---|---|---|---|---|
| Alabama | Progressive | 2% – 5% | None (federal itemizing used) | $1,500 | 3 brackets; some deductions limited |
| Alaska | No income tax | None | N/A | N/A | No state income tax or sales tax |
| Arizona | Flat | 2.5% | Varies | None | Moved to flat rate in 2023 |
| Arkansas | Progressive | 2% – 4.4% | $2,340 | $29 (tax credit) | Top rate dropping to 3.9% by 2027 |
| California | Progressive | 1% – 13.3% | $5,540 | $158 (credit) | Highest top rate in US; 9 brackets |
| Colorado | Flat | 4.4% | $15,000 (fed) | None | Flat rate; conforms to federal std deduction |
| Connecticut | Progressive | 3% – 6.99% | None | $15,000 (phaseout) | 7 brackets |
| Delaware | Progressive | 2.2% – 6.6% | None | $3,250 | 7 brackets |
| Florida | No income tax | None | N/A | N/A | No state income tax |
| Georgia | Flat | 5.39% | Varies | None | Moved to flat rate from progressive in 2024 |
| Hawaii | Progressive | 1.4% – 11% | $2,280 | $1,144 | 12 brackets; second highest top rate |
| Idaho | Flat | 5.695% | Varies (fed-linked) | None | Moved to flat rate in 2023 |
| Illinois | Flat | 4.95% | None | $2,425 | Flat rate since 2011 |
| Indiana | Flat | 3.05% | None | $1,000 | Rate scheduled to decline further |
| Iowa | Flat (phasing in) | 3.8% | None | $40 (credit) | Moving to 3.5% flat rate by 2026 |
| Kansas | Progressive | 3.1% – 5.7% | None | $2,250 | 3 brackets |
| Kentucky | Flat | 4% | None | None | Moved to flat rate in 2023 |
| Louisiana | Progressive | 1.85% – 4.25% | None | $4,500 | 3 brackets; moving to flat rate |
| Maine | Progressive | 5.8% – 7.15% | Varies (fed-linked) | $4,700 (phaseout) | 4 brackets |
| Maryland | Progressive | 2% – 5.75% | None (federal itemizing used) | $3,200 | Counties add up to 3.2% |
| Massachusetts | Flat | 5% | None | $4,400 | Flat rate; 4% on some short-term gains |
| Michigan | Flat | 4.25% | None | $5,800 | Flat rate |
| Minnesota | Progressive | 5.35% – 9.85% | Varies (fed-linked) | $5,575 (phaseout) | 4 brackets |
| Mississippi | Flat (phasing in) | 4.7% | None | $6,000 | Phasing out income tax by 2028 |
| Missouri | Progressive | 2% – 4.95% | None | $2,100 | 10 brackets; moving to flat rate |
| Montana | Progressive | 1% – 5.9% | None | $2,710 | 7 brackets |
| Nebraska | Progressive | 2.46% – 5.84% | None (federal itemizing used) | $157 (credit) | 4 brackets |
| Nevada | No income tax | None | N/A | N/A | No state income tax; gaming and sales tax |
| New Hampshire | No wage tax* | 4% on interest/dividends | N/A | N/A | *No tax on wages; 4% on interest & dividends (phasing out) |
| New Jersey | Progressive | 1.4% – 10.75% | None | $1,000 | 8 brackets |
| New Mexico | Progressive | 1.7% – 5.9% | Varies (fed-linked) | $4,200 (phaseout) | 5 brackets |
| New York | Progressive | 4% – 10.9% | None (federal itemizing used) | $1,000 (phaseout) | 9 brackets; NYC adds up to 3.876% |
| North Carolina | Flat | 4.5% | None | None | Flat rate since 2014 |
| North Dakota | Progressive | 1.1% – 2.5% | Varies (fed-linked) | None | 5 brackets; very low rates |
| Ohio | Progressive | 2.75% – 3.5% | None | $2,400 (credit) | 4 brackets; moving to flat rate |
| Oklahoma | Progressive | 0.25% – 4.75% | None (federal itemizing used) | $6,350 | 6 brackets |
| Oregon | Progressive | 4.75% – 9.9% | $2,745 (limited) | $241 (credit) | 4 brackets; no sales tax |
| Pennsylvania | Flat | 3.07% | None | None | Very low flat rate; no standard deduction |
| Rhode Island | Progressive | 3.75% – 5.99% | Varies (fed-linked) | $5,100 (phaseout) | 3 brackets |
| South Carolina | Progressive | 0% – 6.4% | None (federal itemizing used) | $4,470 (phaseout) | 7 brackets; first bracket 0% |
| South Dakota | No income tax | None | N/A | N/A | No state income tax |
| Tennessee | No income tax | None | N/A | N/A | No state income tax; eliminated Hall tax in 2021 |
| Texas | No income tax | None | N/A | N/A | No state income tax; high property taxes |
| Utah | Flat | 4.85% | None (federal itemizing used) | $1,041 (credit) | Flat rate |
| Vermont | Progressive | 3.35% – 8.75% | Varies (fed-linked) | $5,100 (phaseout) | 6 brackets |
| Virginia | Progressive | 2% – 5.75% | None (federal itemizing used) | $930 | 4 brackets |
| Washington | No income tax | None (7% on capital gains*) | N/A | N/A | *Capital gains tax on high earners only |
| West Virginia | Progressive | 2.36% – 4.82% | None | $2,000 | 5 brackets; rate reductions underway |
| Wisconsin | Progressive | 3.54% – 7.65% | None (federal itemizing used) | $700 | 4 brackets |
| Wyoming | No income tax | None | N/A | N/A | No state income tax |
Note: Rates and brackets are as of the 2025 tax year. Some states with flat rates index for inflation; others do not. "Fed-linked" standard deduction means the state uses the federal standard deduction amount. "N/A" for no-tax states means the category does not apply.
Flat Tax States
Flat tax states apply a single income tax rate to all taxable income, regardless of income level. The trend toward flat tax rates has accelerated in recent years, with several states (Arizona, Georgia, Idaho, Iowa, Kentucky, Mississippi) transitioning from progressive rates.
Current flat tax rates for 2025:
| State | Flat Tax Rate | Notes |
|---|---|---|
| Arizona | 2.50% | Transitioned from progressive in 2023 |
| Colorado | 4.40% | Conforms to federal standard deduction |
| Georgia | 5.39% | Transitioned from progressive in 2024 |
| Idaho | 5.695% | Transitioned from progressive in 2023 |
| Illinois | 4.95% | Flat since 2011 |
| Indiana | 3.05% | Lowest flat rate; scheduled to decline |
| Iowa | 3.80% | Moving to 3.5% by 2026 |
| Kentucky | 4.00% | Transitioned from progressive in 2023 |
| Massachusetts | 5.00% | 4% on certain short-term capital gains |
| Michigan | 4.25% | Flat rate |
| Mississippi | 4.70% | Phasing out by 2028 |
| New Hampshire* | 4.00% | Interest/dividends only; phasing out |
| North Carolina | 4.50% | Flat since 2014 |
| Pennsylvania | 3.07% | Very low flat tax rate |
| Utah | 4.85% | Flat rate |
Flat tax states are generally considered more tax-friendly for high-income earners because they do not impose higher marginal rates on higher income. However, many of these states have limited or no standard deduction, so lower-income taxpayers may face a higher relative burden.
Highest Top Marginal Rates
The following states have the highest top marginal income tax rates. Note that these rates only apply to income in the highest bracket — the effective rate most taxpayers pay is significantly lower.
| Rank | State | Top Marginal Rate | Applies to Income Over |
|---|---|---|---|
| 1 | California | 13.3% | $1,000,000+ (MFJ) |
| 2 | Hawaii | 11.0% | $200,000+ (single) |
| 3 | New York | 10.9% | $25,000,000+ (MFJ) |
| 4 | Oregon | 9.9% | $125,000+ (single) |
| 5 | Minnesota | 9.85% | $196,390+ (MFJ) |
| 6 | District of Columbia | 8.50% | $1,000,000+ |
| 7 | New Jersey | 10.75% | $1,000,000+ (MFJ) |
| 8 | Vermont | 8.75% | $213,150+ (MFJ) |
| 9 | Wisconsin | 7.65% | $290,020+ (MFJ) |
| 10 | Maine | 7.15% | $117,050+ (MFJ) |
Note that some states have additional local income taxes. New York City imposes its own income tax of up to 3.876% on top of the state rate. Maryland counties add up to 3.2%. Several other states and municipalities have local income taxes that increase the total effective rate.
States with No Income Tax
Nine states do not impose a broad-based income tax on wages. However, the absence of income tax is often offset by higher taxes in other areas:
| State | Income Tax on Wages | Other Notable Taxes |
|---|---|---|
| Alaska | None | No sales tax; oil revenue-funded; high cost of living |
| Florida | None | 6% sales tax; high property insurance costs |
| Nevada | None | 6.85% sales tax; gaming revenue-funded |
| New Hampshire | None (wages) | 4% interest/dividends tax; high property taxes |
| South Dakota | None | 4.5% sales tax; low property taxes |
| Tennessee | None | 7% sales tax (highest in US); low property taxes |
| Texas | None | 6.25% sales tax; high property taxes |
| Washington | None (wages) | 6.5% sales tax; 7% capital gains tax (high earners) |
| Wyoming | None | 4% sales tax; mineral revenue-funded |
While these states do not tax wage income, they generally rely more heavily on sales taxes, property taxes, or other revenue sources. The overall tax burden in these states varies significantly — some are among the lowest-tax states overall, while others have average or even above-average total tax burdens when all tax types are considered.
How States Treat Federal Deductions
States vary significantly in how they treat federal deductions and exemptions:
States That Conform to Federal Standard Deduction
A few states (Colorado, Idaho, Maine, Minnesota, New Mexico, North Dakota, Rhode Island, Vermont) use federal adjusted gross income as their starting point and allow the same standard deduction as the federal return. Some of these states apply phaseouts at higher income levels.
States That Require Federal Itemizing
Several states (Alabama, Maryland, Nebraska, New York, Oklahoma, South Carolina, Utah, Virginia, Wisconsin) do not offer a standard deduction — they require you to use your federal itemized deductions or take a limited standard deduction. This can result in higher state taxable income for taxpayers who take the federal standard deduction.
States with Their Own Deductions
Most states have their own standard deduction amounts and personal exemption schedules, which may be higher or lower than federal amounts. Some states index these for inflation; others do not.
SALT Deduction Limitation
The federal $10,000 cap on state and local tax (SALT) deductions applies to itemizers on their federal return. Some states with high income taxes (California, New York, New Jersey) have created pass-through entity (PTE) tax programs to allow business owners to work around the SALT cap. These workarounds are complex and may have different rules in each state.
Frequently Asked Questions
As a tax content specialist, I verify every detail in this guide against each state's department of revenue publications, the Tax Foundation's state tax data, and the Federation of Tax Administrators resources. State income tax rates change frequently as legislatures enact tax reforms. I update this comprehensive table each tax season to reflect legislative changes, rate reductions, bracket adjustments, and new flat tax adoptions across all 50 states.
— Lead Tax Content Strategist, TaxCalcHQ