State Income Tax Rates, 2026

The table below lists the top marginal state income tax rate for all 50 states and the District of Columbia, sorted from highest to lowest. 9 of the 51 jurisdictions in our data levy no tax on wage income. A top marginal rate is the rate on your last dollars of income, not what you pay overall, and most states reach it only at high incomes, so the real cost to you depends on your salary.

Each state page shows the full bracket schedule, the state tax owed at several salaries, and take-home pay after federal, state and FICA taxes at $50,000, $75,000, $100,000 and $150,000 for a single filer. It also lists the 2026 federal brackets for single and married-filing-jointly returns, which are the same in every state. Local income taxes, deductions and credits specific to a state are not modeled, and our state tables hold one schedule per state (single filer).

These pages are for planning, not tax advice. See the methodology for how the figures are built, or run your own numbers in the tax calculator.

StateTop marginal rateBracketsWage income tax
California13.30%10Progressive
Hawaii11.00%12Progressive
New York10.90%9Progressive
District of Columbia10.75%7Progressive
New Jersey10.75%7Progressive
Oregon9.90%4Progressive
Minnesota9.85%4Progressive
Maine9.15%4Progressive
Massachusetts9.00%2Progressive
Vermont8.75%4Progressive
Wisconsin7.65%4Progressive
Connecticut6.99%7Progressive
Delaware6.60%7Progressive
Maryland6.50%10Progressive
Rhode Island5.99%3Progressive
New Mexico5.90%6Progressive
Virginia5.75%4Progressive
Montana5.65%2Progressive
Kansas5.58%2Progressive
Idaho5.30%1Flat rate
South Carolina5.21%2Progressive
Alabama5.00%3Progressive
Georgia4.99%1Flat rate
Illinois4.95%1Flat rate
Missouri4.70%8Progressive
West Virginia4.58%5Progressive
Nebraska4.55%3Progressive
Oklahoma4.50%4Progressive
Utah4.45%1Flat rate
Colorado4.40%1Flat rate
Michigan4.25%1Flat rate
Mississippi4.00%2Progressive
North Carolina3.99%1Flat rate
Iowa3.80%1Flat rate
Arkansas3.70%5Progressive
Kentucky3.50%1Flat rate
Pennsylvania3.07%1Flat rate
Louisiana3.00%1Flat rate
Indiana2.95%1Flat rate
Ohio2.75%2Progressive
Arizona2.50%1Flat rate
North Dakota2.50%3Progressive
Alaska0%-No income tax
Florida0%-No income tax
Nevada0%-No income tax
New Hampshire0%-No income tax
South Dakota0%-No income tax
Tennessee0%-No income tax
Texas0%-No income tax
Washington0%-No income tax
Wyoming0%-No income tax