Nine states do not tax wages at all, 15 charge a single flat rate, and 26 states plus Washington, D.C. use graduated brackets in 2026. California has the highest top rate at 13.3%, while Arizona and North Dakota have the lowest top rate among states that tax wages, at 2.5%. Below you will find every state’s rates, brackets and deductions, and what changed this year.
Map: top state income tax rates in 2026
Each square is a state, placed roughly where it sits on the map. Select a state to see its guide, or the paycheck calculator for states whose guide is still in progress.
Top state income tax rates for 2026. Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026.
Highest to lowest top income tax rate
The top rate is the rate on the last dollar of income in the highest bracket. Most people in graduated-rate states pay a lower average rate, because lower brackets apply to the first part of their income.
What changed in 2026
Eight states cut their income tax rates on January 1, 2026.
| State | 2025 rate | 2026 rate | Change |
|---|---|---|---|
| Indiana | 3% | 2.95% | Flat rate; scheduled to fall to 2.9% in 2027 |
| Kentucky | 4% | 3.5% | Flat rate; reduction triggered by revenue targets |
| Mississippi | 4.4% | 4% | Final step of a scheduled phase-down |
| Montana | 5.9% | 5.65% | Top rate cut; lower bracket widened |
| Nebraska | 5.2% | 4.55% | Top rate; set to reach 3.99% in 2027 |
| North Carolina | 4.25% | 3.99% | Flat rate |
| Ohio | 3.125% | 2.75% | Now a flat rate on income over $26,050 |
| Oklahoma | 4.75% | 4.5% | Six brackets combined into three |
Source: Tax Foundation, State Tax Changes Taking Effect January 1, 2026.
State income tax rates, brackets and deductions, 2026
Brackets and personal exemptions are for single filers; standard deductions are shown for single filers and married couples filing jointly. Select a column heading to sort the table.
| Rates | Top rate applies (single) | Standard deduction (single / joint) | Personal exemption (single) | |||
|---|---|---|---|---|---|---|
| Alabama Allows a deduction for federal income tax paid; the standard deduction shrinks as income rises. | Graduated | 5% | 2% to 5% (3 brackets) | Over $3,000 | $3,000 / $8,500 | $1,500 |
| Alaska | None | 0% | No tax on wages | — | None | None |
| Arizona | Flat | 2.5% | 2.5% | All taxable income | $8,350 / $16,700 | None |
| Arkansas | Graduated | 3.9% | 2% to 3.9% (2 brackets) | Over $4,600 | $2,470 / $4,940 | $29 credit |
| California Workers also pay 1.3% State Disability Insurance (SDI) on all wages. | Graduated | 13.3% | 1% to 13.3% (10 brackets) | Over $1,000,000 | $5,540 / $11,080 | $153 credit |
| Colorado | Flat | 4.4% | 4.4% | All taxable income | $16,100 / $32,200 | None |
| Connecticut The personal exemption phases out starting at $30,000 of income ($48,000 for couples); high earners lose the benefit of lower brackets. | Graduated | 6.99% | 2% to 6.99% (7 brackets) | Over $500,000 | None | $15,000 |
| Delaware | Graduated | 6.6% | 2.2% to 6.6% (6 brackets) | Over $60,000 | $3,250 / $6,500 | $110 credit |
| District of Columbia | Graduated | 10.75% | 4% to 10.75% (7 brackets) | Over $1,000,000 | $16,100 / $32,200 | None |
| Florida | None | 0% | No tax on wages | — | None | None |
| Georgia | Flat | 5.19% | 5.19% | All taxable income | $12,000 / $24,000 | None |
| Hawaii | Graduated | 11% | 1.4% to 11% (12 brackets) | Over $325,000 | $4,400 / $8,800 | $1,144 |
| Idaho | Flat | 5.3% | 5.3% on income over $4,811 | Over $4,811 | $16,100 / $32,200 | None |
| Illinois | Flat | 4.95% | 4.95% | All taxable income | None | $2,925 |
| Indiana | Flat | 2.95% | 2.95% | All taxable income | None | $1,000 |
| Iowa | Flat | 3.8% | 3.8% | All taxable income | $16,100 / $32,200 | $40 credit |
| Kansas | Graduated | 5.58% | 5.2% to 5.58% (2 brackets) | Over $23,000 | $3,605 / $8,240 | $9,160 |
| Kentucky The standard deduction is not doubled for married couples filing jointly. | Flat | 3.5% | 3.5% | All taxable income | $3,360 / $3,360 | None |
| Louisiana | Flat | 3% | 3% | All taxable income | $12,875 / $25,750 | None |
| Maine | Graduated | 7.15% | 5.8% to 7.15% (3 brackets) | Over $64,849 | $8,350 / $16,700 | $5,300 |
| Maryland Counties add a local income tax of roughly 2.25% to 3.3%; exemptions phase out above $100,000 ($150,000 for couples). | Graduated | 6.5% | 2% to 6.5% (10 brackets) | Over $1,000,000 | $3,350 / $6,700 | $3,200 |
| Massachusetts | Graduated | 9% | 5% to 9% (2 brackets) | Over $1,083,150 | None | $4,400 |
| Michigan | Flat | 4.25% | 4.25% | All taxable income | None | $5,900 |
| Minnesota | Graduated | 9.85% | 5.35% to 9.85% (4 brackets) | Over $203,150 | $15,300 / $30,600 | None |
| Mississippi | Flat | 4% | 4% on income over $10,000 | Over $10,000 | $2,300 / $4,600 | $6,000 |
| Missouri Allows a partial deduction for federal income tax paid, up to $5,000 ($10,000 for couples). | Graduated | 4.7% | 2% to 4.7% (7 brackets) | Over $9,436 | $16,100 / $32,200 | None |
| Montana | Graduated | 5.65% | 4.7% to 5.65% (2 brackets) | Over $47,500 | $16,100 / $32,200 | None |
| Nebraska | Graduated | 4.55% | 2.46% to 4.55% (3 brackets) | Over $24,760 | $8,850 / $17,700 | $176 credit |
| Nevada | None | 0% | No tax on wages | — | None | None |
| New Hampshire Its former tax on interest and dividends has been repealed. | None | 0% | No tax on wages | — | None | None |
| New Jersey | Graduated | 10.75% | 1.4% to 10.75% (7 brackets) | Over $1,000,000 | None | $1,000 |
| New Mexico | Graduated | 5.9% | 1.5% to 5.9% (6 brackets) | Over $210,000 | $16,100 / $32,200 | None |
| New York New York City and Yonkers add their own income tax; higher earners lose the benefit of lower brackets. | Graduated | 10.9% | 3.9% to 10.9% (9 brackets) | Over $25,000,000 | $8,000 / $16,050 | None |
| North Carolina | Flat | 3.99% | 3.99% | All taxable income | $12,750 / $25,500 | None |
| North Dakota | Graduated | 2.5% | 1.95% to 2.5% (2 brackets) | Over $244,825 | $16,100 / $32,200 | None |
| Ohio Most cities and many school districts add a local income tax; the exemption shrinks as income rises. | Flat | 2.75% | 2.75% on income over $26,050 | Over $26,050 | None | $2,400 |
| Oklahoma | Graduated | 4.5% | 2.5% to 4.5% (3 brackets) | Over $7,200 | $6,350 / $12,700 | $1,000 |
| Oregon Allows a deduction for federal income tax paid, up to $8,750 for 2026. | Graduated | 9.9% | 4.75% to 9.9% (4 brackets) | Over $125,000 | $2,910 / $5,820 | $256 credit |
| Pennsylvania Taxes 401(k) contributions; most municipalities add a local earned income tax. | Flat | 3.07% | 3.07% | All taxable income | None | None |
| Rhode Island | Graduated | 5.99% | 3.75% to 5.99% (3 brackets) | Over $186,450 | $11,200 / $22,400 | $5,250 |
| South Carolina | Graduated | 6% | 3% to 6% (2 brackets) | Over $18,230 | $8,350 / $16,700 | None |
| South Dakota | None | 0% | No tax on wages | — | None | None |
| Tennessee | None | 0% | No tax on wages | — | None | None |
| Texas | None | 0% | No tax on wages | — | None | None |
| Utah Uses a taxpayer credit instead of a standard deduction; it phases out as income rises. | Flat | 4.5% | 4.5% | All taxable income | 6% credit (see note) | None |
| Vermont Higher earners pay at least 3% of income above $150,000. | Graduated | 8.75% | 3.35% to 8.75% (4 brackets) | Over $249,700 | $7,650 / $15,300 | $5,300 |
| Virginia | Graduated | 5.75% | 2% to 5.75% (4 brackets) | Over $17,000 | $8,750 / $17,500 | $930 |
| Washington Taxes only certain capital gains, not wages. | None | 0% | No tax on wages | — | None | None |
| West Virginia | Graduated | 4.82% | 2.22% to 4.82% (5 brackets) | Over $60,000 | None | $2,000 |
| Wisconsin The standard deduction phases out as income rises. | Graduated | 7.65% | 3.5% to 7.65% (4 brackets) | Over $332,720 | $13,960 / $25,840 | $700 |
| Wyoming | None | 0% | No tax on wages | — | None | None |
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; state revenue departments for the notes on Alabama, Missouri, Oregon and Utah. A “credit” is subtracted from the tax owed rather than from income.
How state income taxes work
Flat and graduated rates
A flat-tax state applies one rate to all taxable income. A graduated-rate state taxes income in layers: the first dollars are taxed at the lowest rate and only the income above each threshold is taxed at the next rate. A 13.3% top rate in California, for example, applies only to taxable income above $1,000,000 for a single filer.
The 15 flat-tax states, from lowest to highest rate: Arizona (2.5%), Ohio (2.75%), Indiana (2.95%), Louisiana (3%), Pennsylvania (3.07%), Kentucky (3.5%), Iowa (3.8%), North Carolina (3.99%), Mississippi (4%), Michigan (4.25%), Colorado (4.4%), Utah (4.5%), Illinois (4.95%), Georgia (5.19%), Idaho (5.3%).
Deductions, exemptions and credits
Most states first subtract a standard deduction or personal exemptions from your income. Some, such as California and Iowa, give a small credit instead, which is subtracted from the tax itself. Seven states and Washington, D.C. use the same $16,100 standard deduction as the IRS for single filers in 2026: Colorado, Idaho, Iowa, Missouri, Montana, New Mexico and North Dakota.
States with no income tax on wages
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not tax wages. They tend to rely more on sales and property taxes instead. See how they compare in our guide to states with no income tax.
Local income taxes
According to the Tax Foundation, ten states have local income taxes levied by cities, counties or school districts. The largest include New York City, Philadelphia, most Ohio cities, Maryland’s counties, Detroit, and Kansas City and St. Louis in Missouri. These are not included in the rates above.
See what this means for your paycheck
Enter your salary and state to see your take-home pay after federal and state income tax, Social Security and Medicare in 2026.
Open the Paycheck CalculatorFrequently asked questions
Which state has the highest income tax?
California, with a top rate of 13.3% on taxable income over $1,000,000 for single filers. Hawaii (11%), New York (10.9%), New Jersey and Washington, D.C. (both 10.75%) follow.
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes certain capital gains but not wages.
What is the lowest state income tax rate?
Among states that tax wages, Arizona’s 2.5% flat rate and North Dakota’s 2.5% top rate are the lowest top rates. Ohio’s 2.75% flat rate applies only to income above $26,050.
Which states have a flat income tax?
Arizona (2.5%), Ohio (2.75%), Indiana (2.95%), Louisiana (3%), Pennsylvania (3.07%), Kentucky (3.5%), Iowa (3.8%), North Carolina (3.99%), Mississippi (4%), Michigan (4.25%), Colorado (4.4%), Utah (4.5%), Illinois (4.95%), Georgia (5.19%), Idaho (5.3%).
Last updated: November 5, 2026. Rates apply to the 2026 tax year.
Sources
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation: State Tax Changes Taking Effect January 1, 2026
- Alabama Department of Revenue: standard deduction chart
- Utah State Tax Commission: taxpayer tax credit
- Missouri Revised Statutes § 143.171
- Oregon 2026 federal tax subtraction limits
- CalChamber: 2026 California SDI rate