Independent referenceVerified May 2026

About IncomeTaxByState.com

IncomeTaxByState.com is an independent reference for US state income tax. We publish 2026 bracket tables, effective-rate calculators and filing guidance for every state that levies a personal income tax, plus dedicated pages for the 9 states that do not. The site is operated by Digital Signet, founded by Oliver Wakefield-Smith.

Why this site exists

State income tax rules in the US are scattered across 51 different revenue departments, each with their own bracket tables, standard deductions, exemptions, retirement-income treatment and filing rules. The Tax Foundation publishes an annual roll-up. Aggregators like NerdWallet, AARP, Kiplinger and SmartAsset publish summaries. But no single reference treats all 50 states with equal depth, surfaces the per-state bracket math, and exposes the cross-state filing edge cases (reciprocity agreements, residency tests, the convenience-of-employer rule).

The gap is per-state bracket clarity plus cross-state comparison plus filing edge cases. This site fills that gap. Every state with an income tax has a dedicated page that shows the 2026 brackets, an effective-rate calculator using those brackets, worked examples at $50K / $75K / $100K / $250K, the standard deduction, retirement income treatment, local income tax (where applicable), and filing requirements with the link to the state's own Department of Revenue.

We do not sell tax preparation. We do not run a CPA referral panel. We do not accept paid placements. The income from this site comes from non-commission affiliate links to TurboTax, TaxAct and FreeTaxUSA on per-state pages, plus the broader Digital Signet portfolio. The editorial position is that the rate, bracket and filing rule come first; the affiliate link comes after.

Who builds this

IncomeTaxByState.com is built and edited by Oliver Wakefield-Smith, founder of Digital Signet. Digital Signet is an independent reference publisher that operates more than 400 cost and reference sites across the UK, US and international markets. The portfolio focus is on consumer cost research with primary-source citation and per-page calculation transparency.

Sister Digital Signet sites in the US tax cluster include noincometaxstates.com (deep dive on the 9 zero-tax states), effectivetaxratecalculator.com (federal effective-rate tool), aftertaxincomecalculator.com (full take-home pay including FICA), paycheckcalculatorforcalifornia.com (CA payroll-cycle calculator) and costoflivingbystate.com (total cost-of-living comparison). The portfolio also includes the UK reference incometaxcalculatoruk.com for international comparison.

The editorial pattern across the portfolio is the same: every figure cited has a primary-source URL inline; every calculation is shown bracket-by-bracket on the page; every "Updated May 2026" stamp on a page corresponds to a real review pass, not a cosmetic refresh.

Editorial principles

State DOR and IRS as primary sources

Every state rate, bracket threshold, standard deduction and filing rule on this site traces to a published statutory source: the state's own Department of Revenue or Department of Taxation, plus IRS Publication 17 for federal interactions. The methodology page lists the verification URL per state.

Cross-reference, not invent

Where state DOR pages publish rate tables, we mirror them and link out. We use the Tax Foundation State Business Tax Climate Index, the Federation of Tax Administrators rate tables and NCSL state tax data as a cross-check against the primary state-published figures, not as the primary source.

No paid placements

Digital Signet does not sell tax preparation services, does not run a CPA referral panel and does not accept paid placements from tax-software vendors, lenders or aggregators. The TurboTax and TaxAct links on per-state pages are non-commission affiliate links flagged as sponsored, with no influence on editorial.

No lead generation

The site collects no contact details, generates no leads and forwards no data to third parties. Calculators run entirely client-side. We do not store your income, filing status or state.

Math is documented inline

Where worked examples appear (a California single filer earning $100,000 pays about $5,820, an effective rate of 5.8%) the bracket-by-bracket math is shown on the same page so any reader can audit the arithmetic against the state DOR published bracket table.

Update only when reality changes

The site updates when a state passes a rate change, when a state legislature concludes its session and updates effective dates, or when a federal change (such as TCJA or future-IRS reform) materially affects state conformity. Cosmetic date bumps are not made; the LAST_VERIFIED_DATE in the source moves only when a real review has happened.

What this site covers

Every page on IncomeTaxByState.com.

Income Tax by State 2026Home: all 50 states overview, sortable table, effective-rate calculator.State Income Tax CalculatorFree 50-state calculator with effective rate and tax due.California Income Tax9 brackets, 1% to 13.3%, no Social Security tax, no local income tax.New York Income TaxBrackets 4% to 10.9%, plus NYC personal income tax up to 3.876%.Illinois Income TaxFlat 4.95%, retirement income fully exempt.Pennsylvania Income TaxFlat 3.07% plus most municipalities; Philadelphia 3.75% wage tax.Ohio Income TaxTwo brackets, top 3.75%, plus 600+ municipal taxes.New Jersey Income TaxSeven brackets 1.4% to 10.75%, MFJ tables, NJ-PA reciprocity.Massachusetts Income TaxFlat 5% plus 4% Fair Share surtax above $1M.Georgia Income TaxFlat 5.39%, glide path to 4.99% by 2029.Florida Income TaxNo state income tax; constitutional supermajority required to enact one.Texas Income TaxNo state income tax; among the highest property tax burdens in the US.Highest Income Tax StatesCA 13.3% top, HI 11%, NJ 10.75%; effective rate vs marginal.Lowest Income Tax StatesND 1.95%, AZ 2.5%, IN 3.05%, PA 3.07%.Flat Tax States14 states use a single rate; Iowa and Mississippi joined in 2026.Graduated Rate States27 states plus DC use progressive brackets.No Income Tax States9 states levy no personal income tax.Local Income TaxNYC, Philadelphia, Detroit, MD counties, IN counties, OH cities.Marginal vs Effective RateWhy a 13.3% top rate does not mean a 13.3% effective rate.Retirement Income by State50-state scorecard for Social Security, pensions, 401(k) treatment.

Sister cost and tax references

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.comFull take-home pay including federal income tax and FICA.paycheckcalculatorforcalifornia.comCalifornia paycheck calculator with payroll-cycle detail.costoflivingbystate.comCompare the full cost of living by state, including housing, healthcare and groceries.incometaxcalculatoruk.comUK income tax reference for international comparison.

YMYL discipline: this is reference, not tax advice

Income tax is Your Money Your Life territory. Filing the wrong return, miscalculating your effective rate, missing a residency test or misapplying a reciprocity agreement can cost thousands of dollars in penalties and back-tax. IncomeTaxByState.com is a reference. It is not tax advice. It is not legal advice. It is not financial advice.

Before filing, always confirm current-year rates with your state Department of Revenue and consult a licensed CPA, Enrolled Agent or tax attorney for advice on your specific circumstances. Rates, brackets, standard deductions and filing thresholds change annually and sometimes mid-year. We cite primary sources and link to each state's DOR or Department of Taxation; if the figure on this site disagrees with the state's own publication, the state's publication is authoritative.

Methodology and corrections

The detailed methodology, the primary-source verification table per state, the calculation framework and the refresh cadence are documented separately. See the methodology page.

If you spot an error: a wrong bracket threshold, an outdated rate, a missing 2026 change, or a calculation that disagrees with the state DOR, please contact Digital Signet at [email protected]. We correct errors within 5 business days and stamp the verification date in the source.

Last reviewed May 2026. Read next: Methodology →