{
  "$schema": "https://json-schema.org/draft-07/schema#",
  "name": "US State Income Tax Rates 2026",
  "description": "51 states top marginal income tax rate + tax system classification",
  "source": "State Departments of Revenue 2026, Tax Foundation, Federation of Tax Administrators",
  "attribution": "Data via LevyIO (https://levyio.com/) — please retain attribution when redistributing",
  "license": "CC-BY 4.0 (https://creativecommons.org/licenses/by/4.0/)",
  "last_updated": "2026-04-26",
  "total_records": 51,
  "contact": "https://levyio.com/contact/",
  "data": [
    {
      "rank": 1,
      "state": "California",
      "abbreviation": "CA",
      "top_marginal_rate_pct": 13.3,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/california/"
    },
    {
      "rank": 2,
      "state": "Hawaii",
      "abbreviation": "HI",
      "top_marginal_rate_pct": 11,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/hawaii/"
    },
    {
      "rank": 3,
      "state": "New York",
      "abbreviation": "NY",
      "top_marginal_rate_pct": 10.9,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/new-york/"
    },
    {
      "rank": 4,
      "state": "District of Columbia",
      "abbreviation": "DC",
      "top_marginal_rate_pct": 10.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/district-of-columbia/"
    },
    {
      "rank": 5,
      "state": "New Jersey",
      "abbreviation": "NJ",
      "top_marginal_rate_pct": 10.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/new-jersey/"
    },
    {
      "rank": 6,
      "state": "Oregon",
      "abbreviation": "OR",
      "top_marginal_rate_pct": 9.9,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/oregon/"
    },
    {
      "rank": 7,
      "state": "Minnesota",
      "abbreviation": "MN",
      "top_marginal_rate_pct": 9.85,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/minnesota/"
    },
    {
      "rank": 8,
      "state": "Vermont",
      "abbreviation": "VT",
      "top_marginal_rate_pct": 8.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/vermont/"
    },
    {
      "rank": 9,
      "state": "Wisconsin",
      "abbreviation": "WI",
      "top_marginal_rate_pct": 7.65,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/wisconsin/"
    },
    {
      "rank": 10,
      "state": "Maine",
      "abbreviation": "ME",
      "top_marginal_rate_pct": 7.15,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/maine/"
    },
    {
      "rank": 11,
      "state": "Connecticut",
      "abbreviation": "CT",
      "top_marginal_rate_pct": 6.99,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/connecticut/"
    },
    {
      "rank": 12,
      "state": "Delaware",
      "abbreviation": "DE",
      "top_marginal_rate_pct": 6.6,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/delaware/"
    },
    {
      "rank": 13,
      "state": "South Carolina",
      "abbreviation": "SC",
      "top_marginal_rate_pct": 6.4,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/south-carolina/"
    },
    {
      "rank": 14,
      "state": "Rhode Island",
      "abbreviation": "RI",
      "top_marginal_rate_pct": 5.99,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/rhode-island/"
    },
    {
      "rank": 15,
      "state": "Montana",
      "abbreviation": "MT",
      "top_marginal_rate_pct": 5.9,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/montana/"
    },
    {
      "rank": 16,
      "state": "New Mexico",
      "abbreviation": "NM",
      "top_marginal_rate_pct": 5.9,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/new-mexico/"
    },
    {
      "rank": 17,
      "state": "Nebraska",
      "abbreviation": "NE",
      "top_marginal_rate_pct": 5.84,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/nebraska/"
    },
    {
      "rank": 18,
      "state": "Idaho",
      "abbreviation": "ID",
      "top_marginal_rate_pct": 5.8,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/idaho/"
    },
    {
      "rank": 19,
      "state": "Maryland",
      "abbreviation": "MD",
      "top_marginal_rate_pct": 5.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/maryland/"
    },
    {
      "rank": 20,
      "state": "Virginia",
      "abbreviation": "VA",
      "top_marginal_rate_pct": 5.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/virginia/"
    },
    {
      "rank": 21,
      "state": "Kansas",
      "abbreviation": "KS",
      "top_marginal_rate_pct": 5.7,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/kansas/"
    },
    {
      "rank": 22,
      "state": "Georgia",
      "abbreviation": "GA",
      "top_marginal_rate_pct": 5.49,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/georgia/"
    },
    {
      "rank": 23,
      "state": "West Virginia",
      "abbreviation": "WV",
      "top_marginal_rate_pct": 5.12,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/west-virginia/"
    },
    {
      "rank": 24,
      "state": "Alabama",
      "abbreviation": "AL",
      "top_marginal_rate_pct": 5,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/alabama/"
    },
    {
      "rank": 25,
      "state": "Massachusetts",
      "abbreviation": "MA",
      "top_marginal_rate_pct": 5,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/massachusetts/"
    },
    {
      "rank": 26,
      "state": "Illinois",
      "abbreviation": "IL",
      "top_marginal_rate_pct": 4.95,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/illinois/"
    },
    {
      "rank": 27,
      "state": "Missouri",
      "abbreviation": "MO",
      "top_marginal_rate_pct": 4.8,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/missouri/"
    },
    {
      "rank": 28,
      "state": "Oklahoma",
      "abbreviation": "OK",
      "top_marginal_rate_pct": 4.75,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/oklahoma/"
    },
    {
      "rank": 29,
      "state": "Arkansas",
      "abbreviation": "AR",
      "top_marginal_rate_pct": 4.7,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/arkansas/"
    },
    {
      "rank": 30,
      "state": "Mississippi",
      "abbreviation": "MS",
      "top_marginal_rate_pct": 4.7,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/mississippi/"
    },
    {
      "rank": 31,
      "state": "Utah",
      "abbreviation": "UT",
      "top_marginal_rate_pct": 4.65,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/utah/"
    },
    {
      "rank": 32,
      "state": "North Carolina",
      "abbreviation": "NC",
      "top_marginal_rate_pct": 4.5,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/north-carolina/"
    },
    {
      "rank": 33,
      "state": "Colorado",
      "abbreviation": "CO",
      "top_marginal_rate_pct": 4.4,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/colorado/"
    },
    {
      "rank": 34,
      "state": "Michigan",
      "abbreviation": "MI",
      "top_marginal_rate_pct": 4.25,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/michigan/"
    },
    {
      "rank": 35,
      "state": "Kentucky",
      "abbreviation": "KY",
      "top_marginal_rate_pct": 4,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/kentucky/"
    },
    {
      "rank": 36,
      "state": "Iowa",
      "abbreviation": "IA",
      "top_marginal_rate_pct": 3.8,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/iowa/"
    },
    {
      "rank": 37,
      "state": "Ohio",
      "abbreviation": "OH",
      "top_marginal_rate_pct": 3.5,
      "tax_system": "progressive",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/ohio/"
    },
    {
      "rank": 38,
      "state": "Pennsylvania",
      "abbreviation": "PA",
      "top_marginal_rate_pct": 3.07,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/pennsylvania/"
    },
    {
      "rank": 39,
      "state": "Indiana",
      "abbreviation": "IN",
      "top_marginal_rate_pct": 3.05,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/indiana/"
    },
    {
      "rank": 40,
      "state": "Louisiana",
      "abbreviation": "LA",
      "top_marginal_rate_pct": 3,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/louisiana/"
    },
    {
      "rank": 41,
      "state": "Arizona",
      "abbreviation": "AZ",
      "top_marginal_rate_pct": 2.5,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/arizona/"
    },
    {
      "rank": 42,
      "state": "North Dakota",
      "abbreviation": "ND",
      "top_marginal_rate_pct": 1.95,
      "tax_system": "flat",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/north-dakota/"
    },
    {
      "rank": 43,
      "state": "Alaska",
      "abbreviation": "AK",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/alaska/"
    },
    {
      "rank": 44,
      "state": "Florida",
      "abbreviation": "FL",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/florida/"
    },
    {
      "rank": 45,
      "state": "Nevada",
      "abbreviation": "NV",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/nevada/"
    },
    {
      "rank": 46,
      "state": "New Hampshire",
      "abbreviation": "NH",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/new-hampshire/"
    },
    {
      "rank": 47,
      "state": "South Dakota",
      "abbreviation": "SD",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/south-dakota/"
    },
    {
      "rank": 48,
      "state": "Tennessee",
      "abbreviation": "TN",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/tennessee/"
    },
    {
      "rank": 49,
      "state": "Texas",
      "abbreviation": "TX",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/texas/"
    },
    {
      "rank": 50,
      "state": "Washington",
      "abbreviation": "WA",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/washington/"
    },
    {
      "rank": 51,
      "state": "Wyoming",
      "abbreviation": "WY",
      "top_marginal_rate_pct": 0,
      "tax_system": "none",
      "has_local_income_tax": false,
      "permalink": "https://levyio.com/income-tax/wyoming/"
    }
  ]
}