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.
| State | Top marginal rate | Brackets | Wage income tax |
|---|---|---|---|
| California | 13.30% | 10 | Progressive |
| Hawaii | 11.00% | 12 | Progressive |
| New York | 10.90% | 9 | Progressive |
| District of Columbia | 10.75% | 7 | Progressive |
| New Jersey | 10.75% | 7 | Progressive |
| Oregon | 9.90% | 4 | Progressive |
| Minnesota | 9.85% | 4 | Progressive |
| Maine | 9.15% | 4 | Progressive |
| Massachusetts | 9.00% | 2 | Progressive |
| Vermont | 8.75% | 4 | Progressive |
| Wisconsin | 7.65% | 4 | Progressive |
| Connecticut | 6.99% | 7 | Progressive |
| Delaware | 6.60% | 7 | Progressive |
| Maryland | 6.50% | 10 | Progressive |
| Rhode Island | 5.99% | 3 | Progressive |
| New Mexico | 5.90% | 6 | Progressive |
| Virginia | 5.75% | 4 | Progressive |
| Montana | 5.65% | 2 | Progressive |
| Kansas | 5.58% | 2 | Progressive |
| Idaho | 5.30% | 1 | Flat rate |
| South Carolina | 5.21% | 2 | Progressive |
| Alabama | 5.00% | 3 | Progressive |
| Georgia | 4.99% | 1 | Flat rate |
| Illinois | 4.95% | 1 | Flat rate |
| Missouri | 4.70% | 8 | Progressive |
| West Virginia | 4.58% | 5 | Progressive |
| Nebraska | 4.55% | 3 | Progressive |
| Oklahoma | 4.50% | 4 | Progressive |
| Utah | 4.45% | 1 | Flat rate |
| Colorado | 4.40% | 1 | Flat rate |
| Michigan | 4.25% | 1 | Flat rate |
| Mississippi | 4.00% | 2 | Progressive |
| North Carolina | 3.99% | 1 | Flat rate |
| Iowa | 3.80% | 1 | Flat rate |
| Arkansas | 3.70% | 5 | Progressive |
| Kentucky | 3.50% | 1 | Flat rate |
| Pennsylvania | 3.07% | 1 | Flat rate |
| Louisiana | 3.00% | 1 | Flat rate |
| Indiana | 2.95% | 1 | Flat rate |
| Ohio | 2.75% | 2 | Progressive |
| Arizona | 2.50% | 1 | Flat rate |
| North Dakota | 2.50% | 3 | Progressive |
| Alaska | 0% | - | No income tax |
| Florida | 0% | - | No income tax |
| Nevada | 0% | - | No income tax |
| New Hampshire | 0% | - | No income tax |
| South Dakota | 0% | - | No income tax |
| Tennessee | 0% | - | No income tax |
| Texas | 0% | - | No income tax |
| Washington | 0% | - | No income tax |
| Wyoming | 0% | - | No income tax |