In 2026, 9 states have no income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Another 16 states tax income at a single flat rate, and 25 states plus DC use graduated brackets. California has the highest top rate at 13.3%, while the lowest rates among states with an income tax are in Arizona, North Dakota and Ohio.
Key facts
- State income tax is in addition to the 2026 federal income tax brackets.
- A state’s top rate often applies only to very high incomes: California’s 13.3% rate starts above $1 million of taxable income.
- Washington taxes some long-term capital gains but not wages; New Hampshire’s tax on interest and dividends ended after 2024.
- 14 states allow cities, counties or school districts to add a local income tax (marked “Yes” below).
2026 state income tax rates: all 50 states and DC
| State | Type | Rates (single) | Std. deduction | Local tax |
|---|---|---|---|---|
| Alabama | Graduated | 2%–5% | $3,000 | Yes |
| Alaska | No wage tax | None | — | — |
| Arizona † | Flat | 2.5% | $16,100 | — |
| Arkansas | Graduated | 0%–3.7% | $2,470 | — |
| California † | Graduated | 1%–13.3% | $5,900 | — |
| Colorado | Flat | 4.4% | $16,100 | Yes |
| Connecticut | Graduated | 2%–6.99% | None | — |
| Delaware | Graduated | 0%–6.6% | $3,250 | Yes |
| District of Columbia † | Graduated | 4%–10.75% | $15,000 | — |
| Florida | No wage tax | None | — | — |
| Georgia | Flat | 4.99% | $15,000 | — |
| Hawaii | Graduated | 1.4%–11% | $8,000 | — |
| Idaho † | Flat | 5.3% | $16,100 | — |
| Illinois | Flat | 4.95% | None | — |
| Indiana | Flat | 2.95% | None | Yes |
| Iowa | Flat | 3.8% | $16,100 | Yes |
| Kansas | Graduated | 5.2%–5.58% | $3,605 | — |
| Kentucky | Flat | 3.5% | $3,360 | Yes |
| Louisiana | Flat | 3% | $12,875 | — |
| Maine | Graduated | 5.8%–9.15% | $15,700 | — |
| Maryland † | Graduated | 2%–6.5% | $3,400 | Yes |
| Massachusetts | Flat | 5%–9% | None | — |
| Michigan | Flat | 4.25% | None | Yes |
| Minnesota | Graduated | 5.35%–9.85% | $15,300 | — |
| Mississippi | Flat | 4% | $2,300 | — |
| Missouri | Graduated | 0%–4.7% | $16,100 | Yes |
| Montana | Graduated | 4.7%–5.65% | $16,100 | — |
| Nebraska | Graduated | 2.46%–4.55% | $8,850 | — |
| Nevada | No wage tax | None | — | — |
| New Hampshire | No wage tax | None | — | — |
| New Jersey | Graduated | 1.4%–10.75% | None | Yes |
| New Mexico | Graduated | 1.5%–5.9% | $16,100 | — |
| New York | Graduated | 3.9%–10.9% | $8,000 | Yes |
| North Carolina | Flat | 3.99% | $12,750 | — |
| North Dakota | Graduated | 0%–2.5% | $16,100 | — |
| Ohio | Flat | 2.75% | None | Yes |
| Oklahoma | Graduated | 0%–4.5% | $6,350 | — |
| Oregon | Graduated | 4.75%–9.9% | $2,910 | Yes |
| Pennsylvania | Flat | 3.07% | None | Yes |
| Rhode Island | Graduated | 3.75%–5.99% | $11,200 | — |
| South Carolina | Graduated | 1.99%–5.21% | $15,000 | — |
| South Dakota | No wage tax | None | — | — |
| Tennessee | No wage tax | None | — | — |
| Texas | No wage tax | None | — | — |
| Utah † | Flat | 4.45% | None | — |
| Vermont † | Graduated | 3.35%–8.75% | $7,850 | — |
| Virginia | Graduated | 2%–5.75% | $8,750 | — |
| Washington | No wage tax | None | — | — |
| West Virginia | Graduated | 2.11%–4.58% | None | — |
| Wisconsin | Graduated | 3.5%–7.65% | $13,960 | — |
| Wyoming | No wage tax | None | — | — |
Rates are for single filers; married couples often have wider brackets. “None” in the standard deduction column means the state uses personal exemptions or credits instead. † Some 2026 figures for this state are estimates because the state had not published final tables when we last checked; its calculator page explains which.
States with the highest income tax rates
| State | Top rate | Type |
|---|---|---|
| California | 13.3% | Graduated |
| Hawaii | 11% | Graduated |
| New York | 10.9% | Graduated |
| District of Columbia | 10.75% | Graduated |
| New Jersey | 10.75% | Graduated |
| Oregon | 9.9% | Graduated |
| Minnesota | 9.85% | Graduated |
| Maine | 9.15% | Graduated |
| Massachusetts | 9% | Flat |
| Vermont | 8.75% | Graduated |
Lowest income tax rates (among states that tax wages)
| State | Top rate | Type |
|---|---|---|
| Arizona | 2.5% | Flat |
| North Dakota | 2.5% | Graduated |
| Ohio | 2.75% | Flat |
| Indiana | 2.95% | Flat |
| Louisiana | 3% | Flat |
| Pennsylvania | 3.07% | Flat |
| Kentucky | 3.5% | Flat |
| Arkansas | 3.7% | Graduated |
| Iowa | 3.8% | Flat |
| North Carolina | 3.99% | Flat |
2026 income tax calculator for each state
Each page applies that state’s 2026 brackets, deductions, credits and special rules to your income: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin.
Frequently asked questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming don’t tax wages in 2026. Washington does tax large long-term capital gains.
Which state has the highest income tax rate?
California (13.3%), Hawaii (11%), New York (10.9%) have the highest top rates in 2026. Most earners in those states pay a much lower rate, because the top rate starts at high incomes.
Which states have a flat income tax?
Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania and Utah use a single rate for 2026. Some of them exempt a first slice of income at 0% or add a surtax on very high incomes.
How much state income tax will I pay?
It depends on your state’s brackets, deductions and credits, not just the top rate. The income tax calculator and paycheck calculator estimate your 2026 state tax for any state.
Calculators that use these figures
- Income Tax Calculator: 2026 federal and state income tax, effective rate and refund estimate.
- Paycheck Calculator: Take-home pay per paycheck after 2026 federal, state and FICA taxes.