State Income Tax Rates for 2026
Enter your income to compare state income tax rates across all 50 states. Calculate estimates for Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses. Sort the results by state, estimated tax, or effective rate.
Our Income Tax Rates pages bring together federal and state tax rates, brackets, calculators, and examples for the 2026 tax year. Start with the calculator below to compare all 50 states and the District of Columbia, then visit individual state pages for more detail about each state's income tax system, including rates, brackets, deductions, exemptions, and credits. The sections that follow highlight the highest state income tax rates for 2026, recent rate changes, and one important question: Is it worth relocating to a state with lower or no individual income tax? The answer depends on more than the tax rate.
All 50 States
All 50 States Income Tax Rates Table
Enter your annual household income, choose a filing status, and select Calculate to compare all 50 states and the District of Columbia. Select a column heading to sort the results, then select it again to reverse the order. Rather than simply multiplying income by a published rate, our calculator applies each state's brackets and includes filing-status deductions, personal exemptions, selected credits, phaseouts, and material income-based add-back or recapture rules that can be determined from these inputs. Our federal tax calculator separately compares 2025 and 2026 estimates and explains the results for Single versus Married Filing Jointly taxpayers.
ALAlabama |
Progressive | 2%–5% | 3 | $3,760 | 4.70% |
AKAlaska |
None | 0% | 0 | $0 | 0.00% |
AZArizona |
Flat | 2.5% | 1 | $1,606 | 2.01% |
ARArkansas |
Progressive | 0%–3.7% | 5 | $2,472 | 3.09% |
| Progressive | 1%–13.3% | 10 | $3,195 | 3.99% | |
COColorado |
Flat | 4.4% | 1 | $2,812 | 3.51% |
| Progressive | 2%–6.99% | 7 | $3,775 | 4.72% | |
DEDelaware |
Progressive | 0%–6.6% | 7 | $3,939 | 4.92% |
FLFlorida |
None | 0% | 0 | $0 | 0.00% |
GAGeorgia |
Flat | 4.99% | 1 | $3,244 | 4.05% |
HIHawaii |
Progressive | 1.4%–11% | 12 | $4,276 | 5.35% |
IDIdaho |
Flat | 5.3% | 1 | $3,132 | 3.91% |
ILIllinois |
Flat | 4.95% | 1 | $3,815 | 4.77% |
INIndiana |
Flat | 2.95% | 1 | $2,331 | 2.91% |
IAIowa |
Flat | 3.8% | 1 | $2,388 | 2.99% |
KSKansas |
Progressive | 5.2%–5.58% | 2 | $3,664 | 4.58% |
KYKentucky |
Flat | 3.5% | 1 | $2,682 | 3.35% |
| Flat | 3% | 1 | $2,014 | 2.52% | |
MEMaine |
Progressive | 5.8%–7.15% | 3 | $3,722 | 4.65% |
MDMaryland |
Progressive | 2%–6.5% | 10 | $3,436 | 4.30% |
| Flat + Surtax | 5%–9% | 2 | $3,780 | 4.73% | |
MIMichigan |
Flat | 4.25% | 1 | $3,149 | 3.94% |
| Progressive | 5.35%–9.85% | 4 | $3,917 | 4.90% | |
| Flat | 4% | 1 | $2,468 | 3.09% | |
MOMissouri |
Progressive | 0%–4.7% | 8 | $2,823 | 3.53% |
MTMontana |
Progressive | 4.7%–5.65% | 2 | $3,159 | 3.95% |
NENebraska |
Progressive | 2.46%–4.55% | 4 | $2,760 | 3.45% |
NVNevada |
None | 0% | 0 | $0 | 0.00% |
| None | 0% | 0 | $0 | 0.00% | |
| Progressive | 1.4%–10.75% | 7 | $2,906 | 3.63% | |
| Progressive | 1.5%–5.9% | 6 | $2,594 | 3.24% | |
NYNew York |
Progressive | 3.9%–10.9% | 9 | $3,723 | 4.65% |
| Flat | 3.99% | 1 | $2,683 | 3.35% | |
| Progressive | 0%–2.5% | 3 | $279 | 0.35% | |
OHOhio |
Flat | 2.75% | 1 | $1,757 | 2.20% |
OKOklahoma |
Progressive | 0%–4.5% | 4 | $3,055 | 3.82% |
OROregon |
Progressive | 4.75%–9.9% | 4 | $6,163 | 7.70% |
| Flat | 3.07% | 1 | $2,456 | 3.07% | |
| Progressive | 3.75%–5.99% | 3 | $2,383 | 2.98% | |
| Progressive | 1.99%–5.21% | 2 | $2,988 | 3.74% | |
| None | 0% | 0 | $0 | 0.00% | |
| None | 0% | 0 | $0 | 0.00% | |
TXTexas |
None | 0% | 0 | $0 | 0.00% |
UTUtah |
Flat | 4.45% | 1 | $3,397 | 4.25% |
VTVermont |
Progressive | 3.35%–8.75% | 4 | $2,820 | 3.52% |
VAVirginia |
Progressive | 2%–5.75% | 4 | $3,786 | 4.73% |
| None | 0% | 0 | $0 | 0.00% | |
| Progressive | 2.11%–4.58% | 5 | $2,775 | 3.47% | |
| Progressive | 3.5%–7.65% | 4 | $3,240 | 4.05% | |
WYWyoming |
None | 0% | 0 | $0 | 0.00% |
| Progressive | 4%–10.75% | 7 | $3,832 | 4.79% | |
| Calculator assumptions and limitations are explained below. Sources: state income tax data sources. | |||||
All 50 States Calculation Assumptions
Income and Filing Status:
- Household Income is treated as annual wage income and used as the starting point before the deductions and adjustments represented in each jurisdiction's record.
- Filing Status determines the applicable tax schedule and the taxpayer, spouse, or filing-status units used for supported deductions, exemptions, and credits. The calculator does not accept a separate dependent count.
- When a Married Filing Jointly provision requires both spouses to have earned income, the calculator assumes the household wage income is divided equally between them.
- Where a state rule necessarily treats Head of Household as a two-person family, the calculation includes one qualifying person. Additional dependents are not included.
- The calculator assumes a full-year resident of each state and the District of Columbia. It does not calculate part-year residency, nonresident income, or income taxed by more than one state.
State Tax Calculation:
- The calculator applies each jurisdiction's rates and brackets after supported standard deductions and personal exemptions. Provisions treated as credits are applied after the initial tax calculation.
- Selected income-based phaseouts, tax add-backs, recapture rules, minimum taxes, and filing-status credits are included when they can be determined from household income and filing status alone.
- Where a state uses income-band tax tables, the calculator generally applies the published marginal-rate schedule continuously for a consistent 51-jurisdiction comparison. The estimate may differ from a final return by a few dollars.
- Credits can reduce Estimated Tax to zero. The comparison table does not display a negative tax estimate or projected refund.
Not Included:
- The calculator does not include additional dependent exemptions, earned income credits, child tax credits, itemized deductions, or credits that require information not collected by this calculator.
- Local income taxes, payroll taxes, self-employment income, investment income, capital gains, retirement income, and other specially taxed income are outside the scope of this comparison.
Tax Years and Sources:
- We use official 2026 information when it is available. If a jurisdiction has not published every 2026 figure, its calculation may combine current-year rates or brackets with unprojected official 2025 deductions, exemptions, credits, or thresholds.
- Some current-year figures come from official estimated-tax or payroll-withholding guidance while final return instructions remain unavailable. The applicable years, source status, and supporting government materials are identified in our state income tax data sources.
- We update the calculator periodically throughout the year as states and the District of Columbia publish new information.
These results provide a consistent state income tax comparison for general planning. A final return may differ because of additional income adjustments, deductions, credits, residency rules, and other circumstances not represented by the two calculator inputs.
Estimated Tax is the calculated state income tax rounded to the nearest dollar. Effective Rate divides that estimate by the household income entered above, while Marginal Rates, Brackets, and Tax Type describe each state's basic tax structure. Select a state name for more detail about its rates, brackets, deductions, exemptions, and credits. Dependents, itemized deductions, local taxes, and activity-specific credits are not included in this comparison.
Highest Rates
Five Highest Income Tax Rate States
Among the 50 states, the five highest marginal income tax rates for 2026 range from 9.9% to 13.3%. California tops the marginal-rate ranking at 13.3%, but that percentage applies only to the portion of taxable income within its highest bracket. Using our default example of $80,000 in household income for a Single filer, Oregon instead has the highest estimated effective income tax rate at 7.70%. The Effective Rate shown in our calculator measures estimated state income tax as a percentage of household income. In this example, none of the five highest marginal rates is actually reached.
California: 13.3%
California's income tax rates range from 1% to 12.3%, with an additional 1% tax producing a 13.3% top marginal rate on taxable income above $1 million. At the calculator's default of $80,000 in household income for a Single filer, the estimated California tax is $3,195, or an effective rate of 3.99%.
Hawaii: 11%
Hawaii's income tax rates range from 1.4% to 11%. The 11% rate begins when taxable income exceeds $325,000 for a Single filer. At $80,000 in household income, our estimated Hawaii tax is $4,276, producing an effective rate of 5.35%.
New York: 10.9%
New York's income tax rates range from 3.9% to 10.9%. A Single filer does not reach the 10.9% bracket until taxable income exceeds $25 million. At $80,000 in household income, the estimated state tax is $3,723, or 4.65%. New York City and Yonkers income taxes are not included.
New Jersey: 10.75%
New Jersey's income tax rates range from 1.4% to 10.75%, with the highest rate beginning above $1 million of taxable income for a Single filer. At $80,000 in household income, the estimated New Jersey tax is $2,906, producing an effective rate of 3.63%.
Oregon: 9.9%
Oregon's income tax rates range from 4.75% to 9.9%. For a Single filer, the 9.9% rate begins above $125,000 of taxable income, however, much of the income is taxed at 8.75%. At $80,000 in household income, the estimated Oregon tax is $6,163, or an effective rate of 7.70%.
These results show why the highest published rate does not always identify the state with the highest tax at a particular income. Oregon ranks fifth by top marginal rate but produces the highest estimate among these five states at the calculator's default income. The District of Columbia also reaches a top rate of 10.75%, tying New Jersey, but it is not counted among the 50 states.
Rate Changes
State Income Tax Rate Changes for 2026
Fifteen states changed at least one individual income tax rate for 2026. Fourteen lowered a flat, top, or lower marginal rate. Maine kept its regular rate schedule but added a surcharge on high taxable income. Several changes were enacted after January 1 and applied retroactively, which is why comparisons published early in the year may show fewer states.
Flat Income Tax Rate Reductions
Six states lowered their flat individual income tax rates for 2026:
- Georgia: Reduced its rate from 5.19% to 4.99%.
- Indiana: Reduced its rate from 3.00% to 2.95%.
- Kentucky: Reduced its rate from 4.00% to 3.50%.
- Mississippi: Reduced its rate from 4.40% to 4.00% on taxable income above $10,000.
- North Carolina: Reduced its rate from 4.25% to 3.99%.
- Utah: Reduced its rate from 4.50% to 4.45%.
Progressive Rate Reductions and Restructuring
Eight states changed a top rate, one or more lower rates, or the structure of their income tax brackets:
- Arkansas: Reduced its top rate from 3.90% to 3.70% and revised its brackets.
- Montana: Reduced its top rate from 5.90% to 5.65% and expanded the income taxed at its lower rate.
- Nebraska: Reduced its top rate from 5.20% to 4.55%.
- New York: Reduced each of its five lowest rates by 0.10 percentage point while keeping its 10.90% top rate unchanged.
- Ohio: Eliminated its 3.125% top bracket and now applies a 2.75% rate above its no-tax threshold.
- Oklahoma: Reduced its top rate from 4.75% to 4.50% and consolidated its bracket structure.
- South Carolina: Replaced its previous bracket schedule with a two-rate structure of 1.99% and 5.21%.
- West Virginia: Reduced every bracket rate by 5% of its former rate, moving the top rate from 4.82% to 4.58%.
Maine Added a High-Income Surcharge
Maine retained its regular rates of 5.80%, 6.75%, and 7.15%, but added a 2% surcharge on the portion of taxable income above $1 million for Single filers, $750,000 for Married Filing Separately, and $1.5 million for Married Filing Jointly and Head of Household. The combined marginal rate on income subject to the surcharge can therefore reach 9.15%.
A rate reduction does not guarantee that every taxpayer will owe less. Changes to brackets, deductions, exemptions, credits, and phaseouts can also affect the final amount. Use the calculator above to compare estimates using the same household income and filing status.
Relocating
Is Relocating to a No-Tax State Worth It?
States without an individual income tax on wages can look attractive, especially to taxpayers leaving states with high marginal rates or additional local income taxes. Florida and Texas are the most visible destinations, but migration data only tells us where people moved. It does not prove that income taxes caused the move. Employment, retirement, family, housing costs, and access to services can be equally important. For retirees, a warmer climate may also provide more opportunities to spend time outdoors and remain active throughout the year.
Popular No-Tax Destinations
Florida is a natural comparison for residents of New York, New Jersey, and other northeastern states. Texas and Nevada are common alternatives considered by California residents, while Tennessee combines no wage income tax with generally lower living costs outside its most expensive cities. New Hampshire offers a different kind of opportunity for people who want to remain near Boston and northern Massachusetts. Generally, wages are taxed by the state where the work is physically performed. For example, a New Hampshire resident who divides workdays between home and a Massachusetts workplace generally allocates Massachusetts wages according to the days worked inside and outside Massachusetts. Some states apply different telework or convenience-of-the-employer rules, so changing residence does not always eliminate tax connected to an employer in another state.
Who Might Save the Most?
High-income taxpayers generally have the most potential state income tax savings because more of their income may reach higher marginal brackets. At middle-income levels, the savings may be meaningful but not large enough to determine where someone should live. Lower-income households may already owe little state income tax or may qualify for earned income, child, and other refundable credits that are not included in our comparison calculator. For those households, housing costs and state-provided benefits may matter more than the published tax rate. Retirees may have greater flexibility to relocate, but they should compare how each state taxes Social Security, pensions, and retirement account withdrawals rather than relying on a wage-income calculation.
Compare the Entire Household Budget
Income should be compared along with taxes. A nurse, accountant, teacher, or construction worker may earn a different salary for the same occupation in Massachusetts, Florida, Texas, or Tennessee. A lower tax bill may not offset a substantial reduction in wages. Conversely, someone who can keep the same salary while working remotely may have more to gain from relocating.
Before moving, prepare a household budget for both locations. Include expected wages, state and local income taxes, housing costs, property taxes, sales taxes, insurance, transportation, health care, childcare, and any public services or benefits your household uses. The calculator above can estimate one part of that comparison, but the best location is the one that leaves the household better off after considering the complete budget.
FAQ
Frequently Asked Questions
What state has the highest income tax rate for 2026?
California has the highest published state marginal income tax rate for 2026 at 13.3%. This combines its 12.3% highest regular rate with an additional 1% tax on taxable income above $1 million. The 13.3% rate applies only to income within the highest bracket, not to all income earned. At our default of $80,000 in household income for a Single filer, Oregon instead produces the highest estimated effective rate among the 50 states at 7.70%.
What is the difference between a marginal tax rate and an effective tax rate?
A marginal tax rate is the rate applied to the next or highest portion of taxable income. In a progressive system, reaching a higher bracket does not cause all income to be taxed at that rate. The Effective Rate in our table divides the estimated state income tax by the household income entered. Deductions, exemptions, credits, and lower tax brackets usually make the effective rate lower than the highest marginal rate.
Which states have a millionaires tax or high-income surtax for 2026?
The term millionaires tax
does not have one standard definition.
California imposes an additional 1% tax on taxable income above $1 million.
Massachusetts imposes an additional 4% tax on taxable income above its inflation-adjusted 2026 threshold of $1,107,750.
Maine added a 2% surcharge for 2026 above $1 million for Single filers, $750,000 for Married Filing Separately, and $1.5 million for Married Filing Jointly and Head of Household.
New York and New Jersey also have higher regular tax brackets at millionaire income levels, but those rates are part of their progressive schedules rather than separately named surtaxes.
Which states have no individual income tax on wages for 2026?
Nine states do not impose an individual income tax on wages for 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington imposes a separate tax on certain capital gains, but wage income is outside that tax and capital gains are not included in our calculator. Residents may still pay federal income tax, payroll tax, property tax, sales tax, excise tax, and other state or local taxes.
How does the calculator estimate state taxable income?
The calculator treats the household income entered as combined annual wage income. For the selected filing status, it applies the state deductions, personal exemptions, tax brackets, and other supported adjustments represented in our data. It also applies certain income-based phaseouts, add-back provisions, recapture rules, and post-tax credits when they can be determined from the available inputs. The result is a simplified comparison, not a completed state income tax return.
Does the calculator include state deductions and tax credits?
Yes, but only provisions that can reasonably be calculated from household income and filing status. Depending on the state, the estimate may include a standard deduction, personal exemption, filing-status credit, and related income phaseouts. It does not include dependent exemptions, earned income credits, child tax credits, itemized deductions, or credits that require information not collected by this calculator. Supported credits can reduce Estimated Tax to zero, but the table does not display a negative tax or projected refund.
Does the calculator include local income taxes?
No. The calculator compares statewide individual income taxes and does not include taxes imposed by cities, counties, school districts, or other local governments. Examples include New York City and Yonkers income taxes, Maryland county taxes, Philadelphia wage tax, and income taxes imposed by many Ohio municipalities and school districts. A local income tax can materially change the total tax paid by someone who lives or works in an affected jurisdiction.
Does the calculator include retirement income or capital gains?
No. The household income entered is treated as earned wage income. Social Security, pensions, IRA and 401(k) withdrawals, capital gains, dividends, and other income categories may receive different treatment in each state. For example, Washington displays no tax in this comparison because it does not impose an individual income tax on wages, although it separately taxes certain capital gains. Retirees and investors should review the applicable state rules before comparing locations.
Which states changed their income tax rates for 2026?
Fifteen states changed at least one individual income tax rate or added a new rate provision for 2026. Arkansas, Georgia, Indiana, Kentucky, Mississippi, Montana, Nebraska, New York, North Carolina, Ohio, Oklahoma, South Carolina, Utah, and West Virginia reduced at least one rate or restructured their schedules. Maine retained its regular tax brackets and added a 2% surcharge on high taxable income. Changes to deductions, exemptions, credits, and phaseouts can also affect taxpayers even when the published rate decreases.
Will I save money by moving to a no-income-tax state?
Possibly, but the state income tax difference is only one part of the decision. High-income taxpayers who can maintain similar earnings may have the most potential tax savings. A lower tax bill can be offset by differences in wages, housing costs, property and sales taxes, insurance, transportation, health care, and other household expenses. Retirees should also compare how each state treats Social Security, pensions, and retirement account withdrawals. Prepare a household budget for both locations before deciding whether relocation will leave you better off.
References:
- 2026 Form 540-ES Instructions. California Franchise Tax Board. Retrieved September 7, 2026.
- Act 46, Session Laws of Hawaii 2024 (PDF) and Hawaii Individual Income Tax Tables and Rate Schedules. Hawaii State Legislature and Department of Taxation. Retrieved September 7, 2026.
- 2026 Form IT-2105-I Instructions (PDF). New York State Department of Taxation and Finance. Retrieved September 7, 2026.
- 2026 NJ-1040-ES Instructions (PDF) and New Jersey Income Tax Rates. New Jersey Division of Taxation. Retrieved September 7, 2026.
- 2026 Oregon Withholding Tax Formulas (PDF). Oregon Department of Revenue. Retrieved September 7, 2026.
- Massachusetts Tax Rates and Massachusetts 4% Surtax on Taxable Income. Massachusetts Department of Revenue. Retrieved September 7, 2026.
- 2026 Maine Individual Income Tax Rate Schedule (PDF) and 2026 Maine Tax Law Changes (PDF). Maine Revenue Services. Retrieved September 7, 2026.
- 830 CMR 62.5A.1: Nonresident Income Tax. Massachusetts Department of Revenue. Retrieved September 7, 2026.
- State Income Tax Data Sources. Income Tax Pro. Complete supporting source list for the all 50 states calculator.