$IncomeTaxByState.com
This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA or Enrolled Agent before filing. Sources: state revenue departments, IRS Publication 17, Federation of Tax Administrators, Tax Foundation. Last reviewed May 2026.
Updated May 20262026 Brackets

Income Tax by State (2026)

9 states have no income tax. 14 use a flat rate. The other 27 states and DC use graduated brackets ranging from 1.4% to 13.3%. Your effective rate is determined by where you live and how much you earn.

9No-Tax States
14Flat-Rate States
27+DCGraduated States
0–13.3%Rate Range

Quick Effective Rate Calculator

Effective Rate

4.0%

State Tax Due

$3,000

After State Tax

$72,000

Approximate estimate for single filers using standard deduction. Does not include federal tax or local income tax. Learn about marginal vs effective rate.

2026 State Tax Changes

Iowa completed its transition from a graduated system (top rate 8.53%) to a flat 3.9% effective January 2026. Mississippi reduced its rate from 4.7% to 4.4%, continuing a glide path toward 3.5% by 2030. Georgia reduced its flat rate from 5.49% to 5.39% on its path to 4.99%. Indiana remains at 3.05% flat.

All 50 States: Income Tax Overview

Click any state for 2026 brackets, an effective-rate calculator, local tax details, and filing information.

AKNo TaxFLNo TaxNVNo TaxNHNo TaxSDNo TaxTNNo TaxTXNo TaxWANo TaxWYNo TaxAZFlat2.5%COFlat4.4%GAFlat5.39%ILFlat4.95%INFlat3.05%IAFlat3.9%KYFlat4%MAFlat9%MIFlat4.05%MSFlat4.4%NCFlat4.5%NDFlat1.95%PAFlat3.07%UTFlat4.55%ALGraduated5%ARGraduated3.9%CAGraduated13.3%CTGraduated6.99%DEGraduated6.6%HIGraduated11%IDGraduated5.8%KSGraduated5.7%LAGraduated4.25%MEGraduated7.15%MDGraduated5.75%MNGraduated9.85%MOGraduated4.8%MTGraduated6.75%NEGraduated5.84%NJGraduated10.75%NMGraduated5.9%NYGraduated10.9%OHGraduated3.75%OKGraduated4.75%ORGraduated9.9%RIGraduated5.99%SCGraduated6.5%VTGraduated8.75%VAGraduated5.75%WVGraduated6.5%WIGraduated7.65%DCGraduated10.75%
No income tax (9 states) Flat rate (14 states) Graduated brackets (27 states + DC)

2026 State Income Tax Comparison Table

Sort by any column. Filter by tax type. Effective rates shown for single filers with standard deduction.

Filter:
StateTax TypeTop Rate ↓
CaliforniaGraduated13.3%View →
HawaiiGraduated11%View →
New YorkGraduated10.9%View →
New JerseyGraduated10.75%View →
Washington DCGraduated10.75%View →
OregonGraduated9.9%View →
MinnesotaGraduated9.85%View →
MassachusettsFlat9%View →
VermontGraduated8.75%View →
WisconsinGraduated7.65%View →
MaineGraduated7.15%View →
ConnecticutGraduated6.99%View →
MontanaGraduated6.75%View →
DelawareGraduated6.6%View →
South CarolinaGraduated6.5%View →
West VirginiaGraduated6.5%View →
Rhode IslandGraduated5.99%View →
New MexicoGraduated5.9%View →
NebraskaGraduated5.84%View →
IdahoGraduated5.8%View →
MarylandGraduated5.75%View →
VirginiaGraduated5.75%View →
KansasGraduated5.7%View →
GeorgiaFlat5.39%View →
AlabamaGraduated5%View →
IllinoisFlat4.95%View →
MissouriGraduated4.8%View →
OklahomaGraduated4.75%View →
UtahFlat4.55%View →
North CarolinaFlat4.5%View →
ColoradoFlat4.4%View →
MississippiFlat4.4%View →
LouisianaGraduated4.25%View →
MichiganFlat4.05%View →
KentuckyFlat4%View →
IowaFlat3.9%View →
ArkansasGraduated3.9%View →
OhioGraduated3.75%View →
PennsylvaniaFlat3.07%View →
IndianaFlat3.05%View →
ArizonaFlat2.5%View →
North DakotaFlat1.95%View →
AlaskaNo Tax0%View →
FloridaNo Tax0%View →
NevadaNo Tax0%View →
New HampshireNo Tax0%View →
South DakotaNo Tax0%View →
TennesseeNo Tax0%View →
TexasNo Tax0%View →
WashingtonNo Tax0%View →
WyomingNo Tax0%View →

Effective rates for single filers with standard deduction. Click column headers to sort. Source: state DORs, Tax Foundation. Last updated May 2026.

Explore by Category

No Tax

9 States With No Income Tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. No income tax does not mean low total tax.

Flat Tax

14 Flat Income Tax States

One rate for all income. Ranges from 1.95% (North Dakota) to 5.39% (Georgia). Iowa joined the flat-tax club in 2026; Kentucky and NC continued cuts.

Highest

10 Highest Income Tax States

California tops out at 13.3%, but Oregon charges more at $250K income. Top rate is misleading without bracket context.

Local Tax

Local Income Taxes: NYC, Philly, Detroit, Ohio

16 states allow cities and counties to levy income tax. NYC's combined rate can hit 14.776%. The complete reference for every city and county.

Cross-State Comparisons & Filing-Status References

State-vs-state comparisons for canonical commuter and relocation pairs. Bracket-structure references for MFJ, HoH, and the 2026 rate-change changelog.

California vs New York

13.3% top vs 14.776% NYC combined. Worked examples at $75K-$1M.

Oregon vs Washington

9.9% income tax + 0% sales vs 0% income + 9.2% sales + 7% cap gains.

New Jersey vs New York

NJ commuter math, NJ-COJ credit, NYC city tax escape.

Maryland vs Virginia

DC Beltway: MD county stack vs VA compressed brackets.

Illinois vs Indiana

Chicago suburbs: IL 4.95% flat vs IN 3.05% + county. Property tax dominates.

2026 State Tax Changes

Iowa flat 3.9%, Mississippi to 4.4%, Georgia to 5.39%, NC to 3.99%. Master changelog.

MFJ by State

Which states double single brackets, which produce a marriage penalty.

HoH by State

Around 12 states have separate HoH brackets. The other 38 default to single.

State Standard Deductions

From $0 (PA) to $30,000 MFJ (federal-conforming). Single, MFJ, HoH map.

State Personal Exemptions

Federal exemption suspended; 21 states still maintain state-level exemptions.

State Capital Gains Tax

41 states tax as ordinary income. WA's 7% surcharge above $250K is unique.

States That Tax Social Security

9 states still do (CO, CT, KS, MN, MT, NM, RI, UT, VT). MO and NE eliminated 2024.

State Tax Reciprocity Agreements

All 17 active US bilateral reciprocity agreements with forms cited.

NJ-PA Reciprocity

Oldest US reciprocity (1977). Forms NJ-165 and REV-419. Philadelphia trap.

NY Convenience Rule

How NY taxes remote workers of NY employers in other states. Audit risk.

Marginal Rate vs Effective Rate: A Common Confusion

California's highest bracket is 13.3%. That does not mean a Californian earning $100,000 pays 13.3% of their income. Only the dollars above each bracket threshold get taxed at that bracket's rate.

A single filer earning $100,000 in California in 2026 pays approximately $5,800 in state income tax, an effective rate of 5.8%. The 13.3% rate only applies to income above $1,000,000.

Full explanation with worked examples →

California 2026 Brackets (Single Filer)

$0 - $10,7561%
$10,756 - $25,4992%
$25,499 - $40,2454%
$40,245 - $55,8666%
$55,866 - $70,6068%
$70,606 - $360,6599.3%

At $100K income: effective rate is ~5.8%, not 9.3%.

Retirement Income Tax by State

How states treat Social Security, pensions, 401(k) withdrawals, and military pensions varies enormously.

Full 50-state scorecard →
StateSS BenefitsPension Income401(k)/IRAMilitary Pension
CaliforniaExemptTaxedTaxedTaxed
IllinoisExemptExemptExemptExempt
GeorgiaExemptPartialPartialExempt
FloridaExemptExemptExemptExempt
New YorkExemptPartialPartialExempt

Filing Edge Cases

Working in two states this year?

Understand how multi-state filing works →

Live in NJ, work in PA?

How reciprocity agreements affect you →

Remote worker for a NY employer?

New York's convenience-of-employer rule explained →

All States A-Z

Quick lookup for every state's income tax page.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Frequently Asked Questions

Which states have no income tax?
Nine states have no state income tax in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire previously taxed interest and dividends, but that tax phased out completely by 2025.
What state has the highest income tax?
California has the highest top marginal rate at 13.3% (applied to income above $1,000,000). However, at $250,000 income, Oregon's effective rate of 9.2% actually exceeds California's 8.2%. The highest rate depends on income level.
What state has the lowest income tax?
Among states that levy income tax, North Dakota is the lowest at 1.95% (flat). Arizona follows at 2.5% flat, Indiana at 3.05% flat, and Pennsylvania at 3.07% flat.
What is the difference between a marginal and effective tax rate?
Your marginal rate is the rate applied to your last dollar of income. Your effective rate is total tax paid divided by total income. In California, a $100,000 earner has a 9.3% marginal rate but only a 5.8% effective rate, because lower brackets are taxed at lower rates.
What are the 2026 state income tax changes?
Iowa completed its transition to a flat 3.9% rate (was graduated up to 8.53%). Mississippi reduced from 4.7% to 4.4%. Georgia reduced from 5.49% to 5.39%. Indiana remains at 3.05% flat.
Do any cities have their own income tax?
Yes. New York City charges up to 3.876% on top of state tax. Philadelphia charges 3.75% wage tax. Detroit charges 2.4%. All Maryland counties, all Indiana counties, most Ohio cities, and many Pennsylvania municipalities also levy local income taxes.
Which states do not tax Social Security income?
41 states do not tax Social Security benefits. The 9 that do are Colorado, Connecticut, Kansas, Minnesota, Montana, New Mexico, Rhode Island, Utah, and Vermont. Most have income thresholds above which the exemption phases out.
Is a no-income-tax state always cheaper overall?
Not necessarily. States without income tax often have higher property taxes, sales taxes, or other levies. Texas has some of the highest property tax rates in the US. The total tax burden depends on income, home value, and spending habits. See noincometaxstates.com for a full analysis.

Related Resources

noincometaxstates.comDeep dive on the 9 zero-tax states: total tax burden, residency rules, relocation guides.effectivetaxratecalculator.comFederal effective rate calculator to pair with your state calculation.aftertaxincomecalculator.comSee your full take-home pay including federal income tax and FICA.paycheckcalculatorforcalifornia.comCalifornia paycheck calculator with payroll-cycle granularity (weekly, bi-weekly, monthly).costoflivingbystate.comCompare the full cost of living by state, including housing, healthcare, and groceries.incometaxcalculatoruk.comUK income tax reference and calculator for international comparison.

Updated 2026-05-11