Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Data · tax year 2026

State income tax rates for 2026, state by state.

Every state's rates and brackets on wage income, taken from the state's own law and revenue department, with the source and the date we checked it.

Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by

CheckedOct 19, 2026

Each state decides whether to tax the wages its residents earn, and how. We read every state's statute or department of revenue page for tax year 2026 and recorded the rates and brackets that apply to wage and salary income. Of the 50 states and DC, 9 do not tax wage income at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), 15 use one flat rate, and 27 use graduated brackets.

The highest top rate on this list is 12.3% in California. A top rate is only part of the story: where the brackets start, what the state lets you deduct and whether cities or counties add their own income tax all change what a household actually pays. Each state's page shows its full schedule and notes.

Some states adjust their brackets for inflation and publish the new amounts late in the year. Where a state has not published its 2026 figures yet, we show its latest published year and say so on the row: California, Idaho.

The map

AlabamaALAlaskaAKArizonaAZArkansasARCaliforniaCAColoradoCOConnecticutCTDelawareDEDistrict of ColumbiaDCFloridaFLGeorgiaGAHawaiiHIIdahoIDIllinoisILIndianaINIowaIAKansasKSKentuckyKYLouisianaLAMaineMEMarylandMDMassachusettsMAMichiganMIMinnesotaMNMississippiMSMissouriMOMontanaMTNebraskaNENevadaNVNew HampshireNHNew JerseyNJNew MexicoNMNew YorkNYNorth CarolinaNCNorth DakotaNDOhioOHOklahomaOKOregonORPennsylvaniaPARhode IslandRISouth CarolinaSCSouth DakotaSDTennesseeTNTexasTXUtahUTVermontVTVirginiaVAWashingtonWAWest VirginiaWVWisconsinWIWyomingWY
Top state income tax rate on wages, by state (each square is one state or DC; select one for its brackets and sources). The same numbers are in the table below.
  • No tax on wage income
  • Under 3%
  • 3% to under 4.5%
  • 4.5% to under 6%
  • 6% to under 8%
  • 8% or more

Every state in one table

State income tax on wages: rates and structure, by state (single filers; select a column heading to sort)
StateStructureLowest rateTop rateBracketsTax year shown
AlabamaGraduated brackets2%5%32026
AlaskaNo tax on wagesNoneNone02026
ArizonaFlat rate2.5%2.5%12026
ArkansasGraduated brackets0%3.7%52026
CaliforniaGraduated brackets1%12.3%92025 2026 brackets not yet published
ColoradoFlat rate4.4%4.4%12026
ConnecticutGraduated brackets2%6.99%72026
DelawareGraduated brackets0%6.6%72026
District of ColumbiaGraduated brackets4%10.75%72026
FloridaNo tax on wagesNoneNone02026
GeorgiaFlat rate4.99%4.99%12026
HawaiiGraduated brackets1.4%11%122026
IdahoFlat rate0%5.3%22025 2026 brackets not yet published
IllinoisFlat rate4.95%4.95%12026
IndianaFlat rate2.95%2.95%12026
IowaFlat rate3.8%3.8%12026
KansasGraduated brackets5.2%5.58%22026
KentuckyFlat rate3.5%3.5%12026
LouisianaFlat rate3%3%12026
MaineGraduated brackets5.8%7.15%32026
MarylandGraduated brackets2%6.5%102026
MassachusettsFlat rate5%5%12026
MichiganFlat rate4.25%4.25%12026
MinnesotaGraduated brackets5.35%9.85%42026
MississippiGraduated brackets0%4%22026
MissouriGraduated brackets0%4.7%82026
MontanaGraduated brackets4.7%5.65%22026
NebraskaGraduated brackets2.46%4.55%32026
NevadaNo tax on wagesNoneNone02026
New HampshireNo tax on wagesNoneNone02026
New JerseyGraduated brackets1.4%10.75%72026
New MexicoGraduated brackets1.5%5.9%62026
New YorkGraduated brackets3.9%10.9%92026
North CarolinaFlat rate3.99%3.99%12026
North DakotaGraduated brackets0%2.5%32026
OhioFlat rate0%2.75%22026
OklahomaGraduated brackets0%4.5%42026
OregonGraduated brackets4.75%9.9%42026
PennsylvaniaFlat rate3.07%3.07%12026
Rhode IslandGraduated brackets3.75%5.99%32026
South CarolinaGraduated brackets1.99%5.21%22026
South DakotaNo tax on wagesNoneNone02026
TennesseeNo tax on wagesNoneNone02026
TexasNo tax on wagesNoneNone02026
UtahFlat rate4.45%4.45%12026
VermontGraduated brackets3.35%8.75%42026
VirginiaGraduated brackets2%5.75%42026
WashingtonNo tax on wagesNoneNone02026
West VirginiaGraduated brackets2.11%4.58%52026
WisconsinGraduated brackets3.5%7.65%42026
WyomingNo tax on wagesNoneNone02026

Sorting needs JavaScript; without it the table stays in alphabetical order.

How we built this

  • What is counted: the state's own income tax on wage and salary income for single and married filing jointly filers, at the rates and taxable-income thresholds the source states. Local income taxes, credits, exemptions, standard deductions and phase-outs are not included in the rates; notable ones are mentioned on each state's page.
  • Where it comes from: each state's statute, session law, or department of revenue rate page, withholding instructions or form instructions for the year shown. We saved a copy of every page or file we relied on, with the date we read it, and quote the line that states the figure.
  • What we did not use: no figures were taken from third-party compilations, rankings or maps. The map and table are our own work from the primary sources.
  • Checks: a validator confirms that every schedule starts at zero, that thresholds rise, that rates are in a sensible range, that the top rate matches the schedule, that flat-rate states have one rate and that all 50 states and DC are present, and that each state names a source with a quote.
  • Freshness: the whole table is due for a re-check by the review date above, and sooner if a state changes its law. A state whose figures are not confirmed shows as being checked, with no numbers.

Tax rates and brackets are facts stated in state law. We compiled this table ourselves from each state's statute or revenue department page; no third-party table, map or ranking was copied. Basis: Feist Publications v. Rural Telephone Service, 499 U.S. 340 (1991). We name each agency as the source; nothing here is endorsed by any agency.

The extract this page is built from, with the source, table and row for every value: JSON · CSV.

Sources for each state are listed on that state's page.

Related on this site

Articles

Glossary

The tax code