2026 state income tax rates by state
The federal tips and overtime deduction lowers only your federal income tax. Your state may still tax every dollar. 9 states have no tax on wages, 16 use a flat rate, and 26 (including DC) use progressive brackets.
2026 state income tax map
Point at a state to see its rate, or select it to see details.
Select a state on the map or choose one above to see its 2026 income tax structure and an example estimate.
State directory
Pick a state to see its 2026 rates, a worked example, and how it compares with its neighbors.
Flat rate(16)
- Arizona2.5% flat tax
- Colorado4.4% flat tax
- Georgia4.99% flat tax
- Idaho5.3% flat tax
- Illinois4.95% flat tax
- Indiana2.95% flat tax
- Iowa3.8% flat tax
- Kentucky3.5% flat tax
- Louisiana3% flat tax
- Massachusetts5% flat tax
- Michigan4.25% flat tax
- Mississippi4% flat tax
- North Carolina3.99% flat tax
- Ohio2.75% flat tax
- Pennsylvania3.07% flat tax
- Utah4.45% flat tax
Progressive brackets(26)
- Alabama2%–5% progressive
- Arkansas2%–3.7% progressive
- California1%–13.3% progressive
- Connecticut2%–6.99% progressive
- Delaware2.2%–6.6% progressive
- District of Columbia4%–10.75% progressive
- Hawaii1.4%–11% progressive
- Kansas5.2%–5.58% progressive
- Maine5.8%–7.15% progressive
- Maryland2%–6.5% progressive
- Minnesota5.35%–9.85% progressive
- Missouri2%–4.7% progressive
- Montana4.7%–5.65% progressive
- Nebraska2.46%–4.55% progressive
- New Jersey1.4%–10.75% progressive
- New Mexico1.5%–5.9% progressive
- New York3.9%–10.9% progressive
- North Dakota0%–2.5% progressive
- Oklahoma2.5%–4.5% progressive
- Oregon4.75%–9.9% progressive
- Rhode Island3.75%–5.99% progressive
- South Carolina1.99%–5.21% progressive
- Vermont3.35%–8.75% progressive
- Virginia2%–5.75% progressive
- West Virginia2.11%–4.58% progressive
- Wisconsin3.5%–7.65% progressive
Data: 2026 tax year (laws enacted through mid-2026). Estimates cover state income tax on wages for a single filer and exclude local income taxes and state credits. Arizona, California, Georgia, Maryland, New York, North Carolina, Oregon, South Carolina, and West Virginia are calculated bracket by bracket; the other progressive-state estimates use the typical effective rate for about $65,000 of wages. Each state decides whether to follow the federal tips and overtime deduction: see which states tax tips and overtime. Check your state’s revenue department for exact figures. How we calculate
Frequently asked questions
Which states have no state income tax?
There are 9 states with no tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
Two of them tax other income or did until recently: Washington taxes only long-term capital gains above a large exemption, and New Hampshire repealed its Interest and Dividends Tax starting in 2025.
Which states have a flat income tax?
These 16 states tax wages at a single rate: Arizona (2.5%), Colorado (4.4%), Georgia (4.99%), Idaho (5.3%), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Massachusetts (5%), Michigan (4.25%), Mississippi (4%), North Carolina (3.99%), Ohio (2.75%), Pennsylvania (3.07%), and Utah (4.45%).
Massachusetts adds a 4% surtax on taxable income above $1,107,750 for 2026. Most of these states exempt some income first through a standard deduction or personal exemption, so the share of your wages you pay is lower than the rate.
Which state has the highest income tax?
California, with a top marginal rate of 13.3%. Its top bracket is 12.3%, and a 1% Behavioral Health Services Tax applies to taxable income over $1 million. Most wages are taxed at much lower rates: the brackets start at 1%.
Does my state tax tips and overtime?
It depends on the state. The federal deduction for qualified tips and overtime lowers only your federal income tax, and each state decides whether to follow it. Many states tax tips and overtime in full, some follow the federal deduction, and a few have their own break. See how every state treats tips and overtime.