State income tax rates, 2026

Every state compared

Graduated states show the range from lowest to top marginal rate — not what a given salary actually pays.

What the rate does not tell you

Notes by state

Alabama2% – 5%

The top rate starts at a very low income, so most full-time earners pay 5% on the bulk of their wages. Several cities add an occupational tax on top.

Alaskano wage tax

No individual income tax at all, and no local income tax. Alaska funds itself largely from oil revenue and pays residents an annual dividend.

Arizonaflat 2.5%

Moved from graduated brackets to a flat 2.5% in 2023 — the lowest flat rate of any state that taxes wages.

Arkansas2% – 3.9%

The top rate has been cut repeatedly in recent years and now applies at a modest income, so the schedule behaves close to a flat 3.9% for most earners.

California1% – 13.3%

The highest top marginal rate in the country, which includes a 1% mental health surcharge on income above $1 million. San Francisco is the only city with its own income tax, and it falls on businesses rather than wages.

Coloradoflat 4.4%

A flat rate applied to federal taxable income, which makes it unusually simple to compute. A few cities levy a small flat occupational privilege tax per month rather than a percentage.

Connecticut2% – 6.99%

Connecticut recaptures the benefit of the lower brackets from high earners, so the effective rate for top incomes is closer to the marginal rate than the bracket table suggests.

Delaware2.2% – 6.6%

The top bracket starts around $60,000, so a typical full-time salary is largely taxed at the highest rate. Wilmington levies its own earned income tax.

District of Columbia4% – 10.75%

The District's own tax is the only income tax residents pay, but its top rate is among the highest anywhere and it starts at $1 million.

Floridano wage tax

No individual income tax, written into the state constitution — changing it would take a constitutional amendment rather than an act of the legislature.

Georgiaflat 5.19%

Converted from graduated brackets to a flat tax in 2024 and is stepping the rate down each year, so this figure is scheduled to fall again.

Hawaii1.4% – 11%

Twelve brackets — one of the most finely graduated schedules in the country — topping out at 11%, second only to California.

Idahoflat 5.3%

Flat since 2023, and applied to federal taxable income with Idaho-specific adjustments rather than to gross wages.

Illinoisflat 4.95%

The flat rate is required by the Illinois constitution — a 2020 ballot measure to allow graduated rates was rejected, so changing it needs a constitutional amendment.

Indianaflat 2.95%

Cut from 3.00% for 2026 and still stepping down. Every one of Indiana's 92 counties levies its own income tax on top, so the state rate alone understates what residents pay.

Iowaflat 3.8%

Completed a move from nine brackets to a single flat rate in 2025 — one of the fastest conversions any state has made. Some school districts add a surtax.

Kansas5.2% – 5.58%

Only two brackets, and they are close together, so the schedule behaves almost like a flat tax. Some counties levy a local intangibles tax on interest and dividends.

Kentuckyflat 3.5%

Cut from 4.0% for 2026 under a schedule tied to revenue triggers. Local occupational licence taxes are widespread and can add well over 2%.

Louisianaflat 3%

Replaced its graduated brackets with a flat 3% in 2025 as part of a broader tax package that also raised the sales tax rate.

Maine5.8% – 7.15%

The lowest bracket already starts at 5.8%, so Maine has no genuinely low-rate band — the entry rate is higher than the flat rate in most flat-tax states.

Maryland2% – 6.5%

Every county and Baltimore City levies its own income tax, roughly 2.25% to 3.2%, collected on the same return — so the real rate is the state figure plus a county figure.

Massachusetts5% – 9%

Effectively a flat 5% with a 4% surtax on income above roughly $1 million, added by ballot measure in 2023 — which is why the top rate is 9% but almost nobody pays it.

Michiganflat 4.25%

Around two dozen cities levy their own income tax; Detroit charges 2.4% on residents and 1.2% on non-residents who work there.

Minnesota5.35% – 9.85%

Both the entry rate and the top rate are among the highest in the country, and the brackets are indexed to inflation each year.

Mississippiflat 4%

Cut from 4.4% for 2026 and legislated to keep falling toward elimination, subject to revenue growth conditions being met.

Missouri2% – 4.7%

Eight narrow brackets that top out at a low income, so most earners reach 4.7% quickly. Kansas City and St. Louis each levy a 1% earnings tax.

Montana4.7% – 5.65%

Cut from a 5.9% top rate for 2026. Only two brackets, and no sales tax to go with them — Montana leans on income tax more than most western states.

Nebraska2.46% – 4.55%

The top rate dropped sharply from 5.2% for 2026, part of a multi-year schedule aiming lower still.

Nevadano wage tax

No individual income tax. Gaming and sales taxes carry the budget, which is why Nevada's sales tax burden is comparatively high.

New Hampshireno wage tax

No tax on wages, and the old interest-and-dividends tax was fully repealed after 2024 — so New Hampshire now has no individual income tax of any kind.

New Jersey1.4% – 10.75%

A wide schedule running from 1.4% to 10.75%, with the top rate reserved for income above $1 million. Newark levies a payroll tax on employers rather than on wages.

New Mexico1.5% – 5.9%

Brackets were restructured in recent years to widen the lower bands, which lowered the effective rate for middle incomes without changing the top rate.

New York3.9% – 10.9%

New York City residents pay an additional city income tax of roughly 3.1% to 3.9% on top of the state rate, and Yonkers adds a surcharge — the state figure alone badly understates the city bill.

North Carolinaflat 3.99%

Cut from 4.25% for 2026 under a schedule that can keep stepping down when revenue targets are met.

North Dakota1.95% – 2.5%

The lowest top rate of any state that taxes wages, and a large zero-rate band at the bottom means many filers owe nothing at all.

Ohioflat 2.75%

Became a flat-tax state in 2026, down from a 3.125% top rate. Ohio's municipal income taxes are the real story — most cities levy 1% to 3% and they are administered locally.

Oklahoma2.5% – 4.5%

Consolidated six brackets into three for 2026 while cutting the top rate from 4.75%.

Oregon4.75% – 9.9%

High rates that start early — the 8.75% band begins in the mid five figures — which is the trade for having no sales tax. Portland-area districts add their own income taxes.

Pennsylvaniaflat 3.07%

A low flat state rate, but local earned income taxes are near-universal: Philadelphia alone charges around 3.75% on residents' wages.

Rhode Island3.75% – 5.99%

Only three brackets, and the top rate is moderate for New England — lower than every neighbouring state's top rate.

South Carolina0% – 6%

A zero-rate first bracket means lower earners owe no state income tax, but the top rate arrives at a comparatively low income.

South Dakotano wage tax

No individual income tax. The state funds itself through a broad sales tax that reaches most services as well as goods.

Tennesseeno wage tax

No wage income tax, and the old Hall tax on interest and dividends was fully phased out in 2021. The trade-off is the highest state sales tax rate in the country.

Texasno wage tax

No individual income tax, protected by a constitutional amendment passed in 2019. Property taxes are correspondingly high.

Utahflat 4.5%

Flat since 2008 and reduced in small steps most years. Utah offers a taxpayer credit that phases out with income, which lowers the effective rate at the bottom.

Vermont3.35% – 8.75%

Four brackets with a high top rate for a small state, applied to federal taxable income rather than to a Vermont-specific base.

Virginia2% – 5.75%

The top bracket starts at $17,000 — a threshold set in 1990 and never indexed — so in practice almost every working Virginian pays 5.75% on most of their income.

Washingtonno wage tax

No tax on wages. Washington does tax long-term capital gains above a threshold at 7% (9.9% on very large gains), which is an income tax in everything but the name it is given.

West Virginia2.22% – 4.82%

Rates have been cut substantially since 2023 under a trigger-based schedule. A few municipalities charge a flat weekly city service fee rather than a percentage.

Wisconsin3.5% – 7.65%

Four brackets, with the third band covering a wide span of middle incomes at 5.3% — that is the rate most full-time earners actually sit in.

Wyomingno wage tax

No individual income tax and no corporate income tax. Mineral extraction revenue covers much of what income tax would elsewhere.