US State Income Tax Rates 2026
Top marginal income tax rate by state, ranked highest to lowest · Updated April 2026 · Source: LevyIO
| Rank | State | Top rate | Tax system |
|---|---|---|---|
| 1 | California (CA) | 13.30% | Progressive |
| 2 | Hawaii (HI) | 11.00% | Progressive |
| 3 | New York (NY) | 10.90% | Progressive |
| 4 | District of Columbia (DC) | 10.75% | Progressive |
| 5 | New Jersey (NJ) | 10.75% | Progressive |
| 6 | Oregon (OR) | 9.90% | Progressive |
| 7 | Minnesota (MN) | 9.85% | Progressive |
| 8 | Vermont (VT) | 8.75% | Progressive |
| 9 | Wisconsin (WI) | 7.65% | Progressive |
| 10 | Maine (ME) | 7.15% | Progressive |
| 11 | Connecticut (CT) | 6.99% | Progressive |
| 12 | Delaware (DE) | 6.60% | Progressive |
| 13 | Rhode Island (RI) | 5.99% | Progressive |
| 14 | Montana (MT) | 5.90% | Progressive |
| 15 | New Mexico (NM) | 5.90% | Progressive |
| 16 | Idaho (ID) | 5.80% | Flat |
| 17 | Maryland (MD) | 5.75% | Progressive |
| 18 | Virginia (VA) | 5.75% | Progressive |
| 19 | Kansas (KS) | 5.70% | Progressive |
| 20 | South Carolina (SC) | 5.21% | Progressive |
| 21 | Georgia (GA) | 5.19% | Flat |
| 22 | Alabama (AL) | 5.00% | Progressive |
| 23 | Massachusetts (MA) | 5.00% | Flat |
| 24 | Illinois (IL) | 4.95% | Flat |
| 25 | Arkansas (AR) | 4.70% | Progressive |
| 26 | Missouri (MO) | 4.70% | Progressive |
| 27 | West Virginia (WV) | 4.58% | Progressive |
| 28 | Nebraska (NE) | 4.55% | Progressive |
| 29 | Oklahoma (OK) | 4.50% | Progressive |
| 30 | Utah (UT) | 4.50% | Flat |
| 31 | Colorado (CO) | 4.40% | Flat |
| 32 | Michigan (MI) | 4.25% | Flat |
| 33 | Kentucky (KY) | 4.00% | Flat |
| 34 | Mississippi (MS) | 4.00% | Flat |
| 35 | North Carolina (NC) | 3.99% | Flat |
| 36 | Iowa (IA) | 3.80% | Flat |
| 37 | Ohio (OH) | 3.50% | Progressive |
| 38 | Pennsylvania (PA) | 3.07% | Flat |
| 39 | Indiana (IN) | 3.05% | Flat |
| 40 | Louisiana (LA) | 3.00% | Flat |
| 41 | Arizona (AZ) | 2.50% | Flat |
| 42 | North Dakota (ND) | 2.50% | Progressive |
| 43 | Alaska (AK) | No income tax | None |
| 44 | Florida (FL) | No income tax | None |
| 45 | Nevada (NV) | No income tax | None |
| 46 | New Hampshire (NH) | No income tax | None |
| 47 | South Dakota (SD) | No income tax | None |
| 48 | Tennessee (TN) | No income tax | None |
| 49 | Texas (TX) | No income tax | None |
| 50 | Washington (WA) | No income tax | None |
| 51 | Wyoming (WY) | No income tax | None |
Data via LevyIO — free 2026 federal & state tax calculators