State Income Tax by State (2026)
Compare 2026 state income tax rates, from the highest to states with no tax on wages. Click a state to calculate federal and state tax and take-home pay.
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About the State Income Tax by State (2026)
Most US states tax wages, but nine do not: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. The rest use flat or graduated rates. The table lists the top rate and the standard deduction for each state, based on Tax Foundation 2026 data. Open a state page to calculate your income tax and take-home pay.
How to use it
- Type a state name to filter the table.
- Compare the type of tax, the top rate and the standard deduction.
- Open a state page to calculate your tax.
State income tax rates for 2026
| State | Type | Top rate | Standard deduction (single) |
|---|---|---|---|
| California | Graduated | 13.3% | $5,540 |
| Hawaii | Graduated | 11% | $4,400 |
| New York | Graduated | 10.9% | $8,000 |
| New Jersey | Graduated | 10.75% | $0 |
| Oregon | Graduated | 9.9% | $2,910 |
| Minnesota | Graduated | 9.85% | $15,300 |
| Massachusetts | Graduated | 9% | $0 |
| Vermont | Graduated | 8.75% | $7,650 |
| Wisconsin | Graduated | 7.65% | $13,960 |
| Maine | Graduated | 7.15% | $8,350 |
| Connecticut | Graduated | 6.99% | $0 |
| Delaware | Graduated | 6.6% | $3,250 |
| Maryland | Graduated | 6.5% | $3,350 |
| South Carolina | Graduated | 6% | $8,350 |
| Rhode Island | Graduated | 5.99% | $11,200 |
| New Mexico | Graduated | 5.9% | $16,100 |
| Virginia | Graduated | 5.75% | $8,750 |
| Montana | Graduated | 5.65% | $16,100 |
| Kansas | Graduated | 5.58% | $3,605 |
| Idaho | Graduated | 5.3% | $16,100 |
| Georgia | Flat | 5.19% | $12,000 |
| Alabama | Graduated | 5% | $3,000 |
| Illinois | Flat | 4.95% | $0 |
| West Virginia | Graduated | 4.82% | $0 |
| Missouri | Graduated | 4.7% | $16,100 |
| Nebraska | Graduated | 4.55% | $8,850 |
| Oklahoma | Graduated | 4.5% | $6,350 |
| Utah | Flat | 4.5% | $0 |
| Colorado | Flat | 4.4% | $16,100 |
| Michigan | Flat | 4.25% | $0 |
| Mississippi | Graduated | 4% | $2,300 |
| North Carolina | Flat | 3.99% | $12,750 |
| Arkansas | Graduated | 3.9% | $2,470 |
| Iowa | Flat | 3.8% | $16,100 |
| Kentucky | Flat | 3.5% | $3,360 |
| Pennsylvania | Flat | 3.07% | $0 |
| Louisiana | Flat | 3% | $12,875 |
| Indiana | Flat | 2.95% | $0 |
| Ohio | Graduated | 2.75% | $0 |
| Arizona | Flat | 2.5% | $8,350 |
| North Dakota | Graduated | 2.5% | $16,100 |
| Alaska | None | 0% | n/a |
| Florida | None | 0% | n/a |
| Nevada | None | 0% | n/a |
| New Hampshire | None | 0% | n/a |
| South-Dakota | None | 0% | n/a |
| Tennessee | None | 0% | n/a |
| Texas | None | 0% | n/a |
| Washington | None | 0% | n/a |
| Wyoming | None | 0% | n/a |
Source: Tax Foundation, 2026 state individual income tax rates and brackets. The District of Columbia is not included. Local taxes are not included.
Frequently asked questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no tax on wages.
Which state has the highest income tax?
California has the highest top rate at 13.3%, which applies only at very high incomes.
What is a flat income tax?
A single rate applies to all taxable income, such as Pennsylvania at 3.07% or Illinois at 4.95%.
Do I pay state tax if I work in a different state?
Often you owe tax to the state where you earn the income and may get a credit in your home state. Rules vary.
Does this include local taxes?
No. Some cities and counties add income taxes.
Last reviewed: November 2026. Estimates only. Confirm rates with your state revenue department.