State Income Tax Rates in 2026, Ranked

In 2026, nine states levy no income tax on wages (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), 15 states use a flat tax from 2.5% (Arizona) to 5.3% (Idaho), and 26 states plus DC use graduated bracketstopping out at California's 13.3%, the nation's highest, reaching 14.6% on wages once the uncapped 1.3% SDI payroll tax is included.

All 51 jurisdictions by top marginal rate

#	State	Structure	Top rate (2026)	Brackets
1	California	graduated tax	13.30%	10
2	Hawaii	graduated tax	11.00%	12
3	New York	graduated tax	10.90%	9
4	New Jersey	graduated tax	10.75%	7
5	Washington, D.C.	graduated tax	10.75%	7
6	Oregon	graduated tax	9.90%	4
7	Minnesota	graduated tax	9.85%	4
8	Massachusetts	graduated tax	9.00%	2
9	Vermont	graduated tax	8.75%	4
10	Wisconsin	graduated tax	7.65%	4
11	Maine	graduated tax	7.15%	3
12	Connecticut	graduated tax	6.99%	7
13	Delaware	graduated tax	6.60%	6
14	Maryland	graduated tax	6.50%	10
15	South Carolina	graduated tax	6.00%	2
16	Rhode Island	graduated tax	5.99%	3
17	New Mexico	graduated tax	5.90%	6
18	Virginia	graduated tax	5.75%	4
19	Montana	graduated tax	5.65%	2
20	Kansas	graduated tax	5.58%	2
21	Idaho	flat tax	5.30%	1
22	Georgia	flat tax	5.19%	1
23	Alabama	graduated tax	5.00%	3
24	Illinois	flat tax	4.95%	1
25	West Virginia	graduated tax	4.82%	5
26	Missouri	graduated tax	4.70%	7
27	Nebraska	graduated tax	4.55%	3
28	Oklahoma	graduated tax	4.50%	3
29	Utah	flat tax	4.50%	1
30	Colorado	flat tax	4.40%	1
31	Michigan	flat tax	4.25%	1
32	Mississippi	flat tax	4.00%	1
33	North Carolina	flat tax	3.99%	1
34	Arkansas	graduated tax	3.90%	2
35	Iowa	flat tax	3.80%	1
36	Kentucky	flat tax	3.50%	1
37	Pennsylvania	flat tax	3.07%	1
38	Louisiana	flat tax	3.00%	1
39	Indiana	flat tax	2.95%	1
40	Ohio	flat tax	2.75%	1
41	Arizona	flat tax	2.50%	1
42	North Dakota	graduated tax	2.50%	2
43	Alaska	No income tax	0%	n/a
44	Florida	No income tax	0%	n/a
45	Nevada	No income tax	0%	n/a
46	New Hampshire	No income tax	0%	n/a
47	South Dakota	No income tax	0%	n/a
48	Tennessee	No income tax	0%	n/a
49	Texas	No income tax	0%	n/a
50	Washington	No income tax	0%	n/a
51	Wyoming	No income tax	0%	n/a

Top marginal rate on wage income, single filer, as of January 1, 2026. Local income taxes excluded. Click any state for its paycheck calculator and full bracket table.

The 9 no-tax states

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. New Hampshire joined the list fully in 2025 after repealing its interest & dividends tax; Washington still taxes high capital gains (7–9%) but not wages.

The flat-tax wave

15 states now use a single rate; seven of them converted since 2021. In 2026 alone, Indiana cut to 2.95%, Kentucky to 3.5%, Mississippi to 4%, North Carolina finished at 3.99%, and Ohio collapsed to a flat 2.75%. The lowest flat rates: Arizona (2.50%), Indiana (2.95%), Louisiana (3.00%), Ohio (2.75%).

State tax FAQ

Which state has the highest income tax in 2026?+

California, at 13.3% on income over $1 million, and effectively 14.6% on wages because its 1.3% SDI payroll tax no longer has a wage cap. New York (10.9%), New Jersey and DC (10.75%) follow.

Which states have no income tax in 2026?+

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington taxes only capital gains of high earners; wages are untaxed.

Are states cutting or raising income taxes?+

Mostly cutting: 26 states have reduced rates since 2021, and seven switched to flat taxes. In 2026, Indiana, Kentucky, Mississippi, Montana, Nebraska, North Carolina, Ohio, and Oklahoma all lowered rates, while only a handful (Maryland, Massachusetts, New York, Washington, DC) have raised top rates in recent years.

Do these rates include local income taxes?+

No. Ten states have meaningful county or city income taxes. Maryland's average ~2.4% local add-on is the largest, and NYC adds up to 3.876%. The state pages flag every jurisdiction where locals apply.