Full 50-State Comparison Table
Below is every US state with its income tax system type, rate range, standard deduction, sales tax rate, and notable features. Click any state name to visit its dedicated calculator.
| State | System Type | Rate Range | Standard Deduction | Sales Tax | Notable Feature |
|---|---|---|---|---|---|
| Alabama | Progressive | 2% – 5% | None (fed deduction allowed) | 4% | Federal AGI as starting point |
| Alaska | None | No income tax | N/A | None (local only) | Oil revenue-funded, no state sales tax |
| Arizona | Flat | 2.5% | $14,600 (federal-linked) | 5.6% | One of the lowest flat rates |
| Arkansas | Progressive | 2% – 4.7% | $2,340 | 6.5% | Dropping to 4.4% top rate by 2027 |
| California | Progressive | 1% – 13.3% | $5,540 (single) | 7.25% | Highest top rate in US, 9 brackets |
| Colorado | Flat | 4.4% | $14,600 (federal-linked) | 2.9% | TABOR refunds when revenue exceeds limit |
| Connecticut | Progressive | 3% – 6.99% | None (tax credits instead) | 6.35% | Highest property taxes in US |
| Delaware | Progressive | 0% – 6.6% | $3,250 | None | No state sales tax |
| Florida | None | No income tax | N/A | 6% | Tourism-driven economy |
| Georgia | Flat | 5.49% | $12,000 (single) | 4% | Moving to flat rate from progressive |
| Hawaii | Progressive | 1.4% – 11% | $2,280 | 4% | Second highest top rate after CA |
| Idaho | Flat | 5.8% | $13,907 | 6% | Flat rate system since 2023 |
| Illinois | Flat | 4.95% | None (personal exemption $2,425) | 6.25% | Flat rate on all income |
| Indiana | Flat | 3.05% | $1,000 personal exemption | 7% | Dropping to 2.9% by 2027 |
| Iowa | Progressive | 4.4% – 5.7% | Varies | 6% | Moving to flat rate by 2027 |
| Kansas | Progressive | 3.1% – 5.7% | $3,500 | 6.5% | Top bracket starts at $60,000 |
| Kentucky | Flat | 4.5% | $3,160 | 6% | Dropping to 4% by 2026 |
| Louisiana | Progressive | 1.85% – 4.25% | None (fed deduction allowed) | 4.45% | Full federal deduction allowed |
| Maine | Progressive | 5.8% – 7.15% | $14,600 (federal-linked) | 5.5% | Generous property tax credit |
| Maryland | Progressive + Local | 2% – 5.75% (+ county up to 3.2%) | $2,550 (single) | 6% | County-level add-on taxes |
| Massachusetts | Flat | 5% (9% surtax over $1M) | None | 6.25% | Millionaire's surtax since 2023 |
| Michigan | Flat | 4.25% | $5,800 | 6% | Homestead property tax credit |
| Minnesota | Progressive | 5.35% – 9.85% | $14,600 (federal-linked) | 6.875% | One of the highest top rates |
| Mississippi | Flat | 4.7% | $2,300 | 7% | Dropping to 4% by 2028 |
| Missouri | Progressive | 2% – 4.95% | $14,600 (federal-linked) | 4.225% | Moving toward flat rate |
| Montana | Progressive | 1% – 5.9% | $14,600 (federal-linked) | None | No state sales tax |
| Nebraska | Progressive | 2.46% – 5.84% | $8,000 | 5.5% | Rate reductions phased in |
| Nevada | None | No income tax | N/A | 6.85% | Tourism and gaming-funded |
| New Hampshire | None | No income tax (dividends/interest repealed) | N/A | None | No income or sales tax |
| New Jersey | Progressive | 1.4% – 10.75% | None (tax credits) | 6.625% | Property tax deduction available |
| New Mexico | Progressive | 1.7% – 5.9% | $14,600 (federal-linked) | 5.125% | Generous low-income exemption |
| New York | Progressive | 4% – 10.9% (+ NYC up to 3.876%) | $8,000 (single) | 4% (state) + local | NYC adds local income tax |
| North Carolina | Flat | 4.5% | $14,600 (federal-linked) | 4.75% | Dropping to 3.99% by 2027 |
| North Dakota | Progressive | 1.1% – 2.5% | $14,600 (federal-linked) | 5% | Very low rates, oil-funded |
| Ohio | Progressive | 0% – 3.688% | None | 5.75% | First $26,050 tax-free |
| Oklahoma | Progressive | 0.25% – 4.75% | $6,350 (single) | 4.5% | Very low bottom bracket rate |
| Oregon | Progressive | 4.75% – 9.9% | $2,745 (single) | None | No sales tax, high income tax |
| Pennsylvania | Flat | 3.07% | None | 6% | One of the lowest flat rates |
| Rhode Island | Progressive | 3.75% – 5.99% | $10,550 (federal-linked) | 7% | Three-bracket system |
| South Carolina | Progressive | 0% – 6.4% | $14,600 (federal-linked) | 6% | First $3,400 tax-free |
| South Dakota | None | No income tax | N/A | 4.5% | No corporate or personal income tax |
| Tennessee | None | No income tax | N/A | 7% | Highest combined state-local sales tax |
| Texas | None | No income tax | N/A | 6.25% | Property tax-funded |
| Utah | Flat | 4.65% | $4,500 personal exemption | 6.1% | Single rate on all income |
| Vermont | Progressive | 3.35% – 8.75% | $7,000 (federal-linked) | 6% | High top rate, no sales tax on clothing |
| Virginia | Progressive | 2% – 5.75% | $8,500 (single) | 5.3% | Top bracket at $17,000 |
| Washington | None | No income tax | N/A | 6.5% | High sales tax, no income tax |
| West Virginia | Progressive | 2.36% – 5.12% | None | 6% | Rate reductions phased in |
| Wisconsin | Progressive | 3.54% – 7.65% | $13,230 (federal-linked) | 5% | Low state sales tax |
| Wyoming | None | No income tax | N/A | 4% | Lowest tax burden in US |
State Tax System Types Explained
State income tax systems fall into three broad categories: progressive (tax rates increase with income), flat (a single rate applies to all income), and no-income-tax (no wage or salary income tax). A growing number of states are transitioning from progressive to flat-rate systems. In the past decade, Arizona, Georgia, Idaho, Iowa, Kentucky, Mississippi, Missouri, Nebraska, North Carolina, and West Virginia have all moved toward or adopted flat income tax structures.
Progressive States (32 + DC): These states use multiple tax brackets where higher income levels are taxed at higher rates. California (9 brackets, 1%-13.3%) and Hawaii (12 brackets, 1.4%-11%) are the most progressive. New York (8 brackets, 4%-10.9%) adds a local NYC tax. Oregon (4.75%-9.9%) has no sales tax. Minnesota (5.35%-9.85%) and New Jersey (1.4%-10.75%) also have highly progressive systems.
Flat Tax States (11): These states apply a single rate to all taxable income. Colorado (4.4%), Illinois (4.95%), Indiana (3.05%), Kentucky (4.5%), Massachusetts (5% with 9% surtax on income over $1M), Michigan (4.25%), North Carolina (4.5%), Pennsylvania (3.07%), and Utah (4.65%) are flat-rate states. Arizona (2.5%) and Idaho (5.8%) recently adopted flat systems. Georgia (5.49%) is also now a flat-rate state.
No-Income-Tax States (9): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming do not tax earned income. These states generally fund services through higher property taxes, sales taxes, or resource revenue.
Under the One Big Beautiful Bill Act, the State and Local Tax (SALT) deduction cap increased to $40,000. This means you can deduct up to $40,000 in state and local income taxes, property taxes, and sales taxes on your federal return if you itemize. This is especially valuable in high-tax states like California, New York, and New Jersey.
State-by-State Tax Calculators
Use our dedicated calculator for each state to estimate your state tax refund based on your specific income, filing status, and deductions. Each calculator uses state-specific brackets, standard deductions, and credits.
State Tax Trends for 2025-2026
Several notable trends are reshaping state income tax systems in 2025-2026. The most significant is the continued move toward flat tax rates: Arizona, Georgia, Idaho, Iowa, Kentucky, Mississippi, Missouri, Nebraska, North Carolina, and West Virginia have all enacted flat-rate systems or are in transition from progressive brackets. Federal tax reform (the OBBBA SALT cap increase to $40,000) has made state income taxes more deductible on federal returns, partially reducing the burden in high-tax states. Several states are also expanding tax credits for low- and middle-income families, with refundable credits becoming more common at the state level.
For the most current state rates and information, visit each state's Department of Revenue website or use our state tax calculator hub for a personalized estimate.