Complete guide to state income tax rates in 2026. All 50 states ranked from lowest to highest with brackets, deductions, and no-income-tax states.
Est. monthly search volume: 150K+/mo
| State | Rate Range | Type | Top Rate |
|---|---|---|---|
| Alaska | 0% | No income tax | 0% |
| Florida | 0% | No income tax | 0% |
| Nevada | 0% | No income tax | 0% |
| New Hampshire | 0% | No income tax (as of 2025) | 0% |
| South Dakota | 0% | No income tax | 0% |
| Tennessee | 0% | No income tax | 0% |
| Texas | 0% | No income tax | 0% |
| Washington | 0% | No income tax | 0% |
| Wyoming | 0% | No income tax | 0% |
| North Dakota | 1.95% | Graduated | 2.5% |
| Pennsylvania | 3.07% | Flat | 3.07% |
| Indiana | 3.05% | Flat | 3.05% |
| Michigan | 4.25% | Flat | 4.25% |
| Colorado | 4.40% | Flat | 4.40% |
| Arizona | 2.50% | Flat | 2.50% |
| Utah | 4.65% | Flat | 4.65% |
| Illinois | 4.95% | Flat | 4.95% |
| Kentucky | 4.00% | Flat | 4.00% |
| Mississippi | 5.00% | Flat (2026) | 5.00% |
| Massachusetts | 5.00% | Flat (+ 4% surtax over $1M) | 9.00% |
| North Carolina | 4.50% | Flat | 4.50% |
| Georgia | 5.49% | Flat (2026) | 5.49% |
| Alabama | 2-5% | Graduated | 5.00% |
| Virginia | 2-5.75% | Graduated | 5.75% |
| Louisiana | 1.85-4.25% | Graduated | 4.25% |
| Missouri | 2-4.95% | Graduated | 4.95% |
| Oklahoma | 0.25-4.75% | Graduated | 4.75% |
| Idaho | 5.80% | Flat | 5.80% |
| Arkansas | 2-4.40% | Graduated | 4.40% |
| Ohio | 0-3.75% | Graduated | 3.75% |
| Kansas | 3.1-5.7% | Graduated | 5.70% |
| Nebraska | 2.46-5.84% | Graduated | 5.84% |
| Maryland | 2-5.75% | Graduated | 5.75% |
| Montana | 4.7-5.9% | Graduated | 5.90% |
| West Virginia | 2.36-5.12% | Graduated | 5.12% |
| New Mexico | 1.7-5.9% | Graduated | 5.90% |
| South Carolina | 0-6.40% | Graduated | 6.40% |
| Rhode Island | 3.75-5.99% | Graduated | 5.99% |
| Delaware | 2.2-6.6% | Graduated | 6.60% |
| Iowa | 4.40-6.00% | Graduated | 6.00% |
| Connecticut | 2-6.99% | Graduated | 6.99% |
| Wisconsin | 3.5-7.65% | Graduated | 7.65% |
| Maine | 5.8-7.15% | Graduated | 7.15% |
| Minnesota | 5.35-9.85% | Graduated | 9.85% |
| Vermont | 3.35-8.75% | Graduated | 8.75% |
| Oregon | 4.75-9.9% | Graduated | 9.90% |
| New Jersey | 1.4-10.75% | Graduated | 10.75% |
| Hawaii | 1.4-11% | Graduated | 11.00% |
| New York | 4-10.9% | Graduated | 10.90% |
| California | 1-13.3% | Graduated | 13.30% |
Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
California has the highest top marginal rate at 13.3%. Hawaii (11%), New Jersey (10.75%), and New York (10.9%) also have very high rates.
States with flat income tax include: Arizona (2.5%), Colorado (4.4%), Illinois (4.95%), Indiana (3.05%), Kentucky (4.0%), Massachusetts (5.0%), Michigan (4.25%), Mississippi (5.0%), North Carolina (4.5%), Pennsylvania (3.07%), and Utah (4.65%).
On a $75,000 salary, moving from California (9.3% effective) to Texas (0%) saves approximately $6,975/year. On $100,000, the savings are approximately $9,300/year.