US State Tax Rates 2026
Compare top marginal state income tax rates for all 50 states plus Washington DC. The table separates no-income-tax, flat-tax, and progressive-tax states, then links each state to its calculator.
Quick answer: state tax rates in 2026
9
no-income-tax states
Wages and salary are not taxed at the state level.
15
flat-tax states
One listed rate, before state-specific deductions and credits.
27
progressive systems
Higher taxable-income layers use higher bracket rates.
13.3%
highest listed top rate
California is highest in this dataset.
For an actual estimate, use the income tax calculator or open a state calculator from the table below. Top rates are useful for comparison, but effective rates are what households actually feel.
What this table includes
Income tax system
No tax, flat tax, or progressive brackets for state individual income tax.
Top marginal rate
The highest listed state individual income tax rate, not the average rate.
Other state-tax context
Average combined sales tax, property tax reference rate, and state calculator links.
All US state tax rates ranked by top marginal rate
Ranked highest to lowest. Use each calculator link for brackets, deductions, filing-status details, and effective-rate estimates.
| Rank | State | System | Top marginal rate | Avg sales tax | Property tax | Calculator |
|---|---|---|---|---|---|---|
| 1 | California (CA) | Progressive brackets | 13.3% | 8.68% | 0.71% | Open |
| 2 | Hawaii (HI) | Progressive brackets | 11% | 4.44% | 0.27% | Open |
| 3 | New York (NY) | Progressive brackets | 10.9% | 8.52% | 1.62% | Open |
| 4 | District of Columbia (DC) | Progressive brackets | 10.75% | 6% | 0.56% | Open |
| 5 | New Jersey (NJ) | Progressive brackets | 10.75% | 6.6% | 2.23% | Open |
| 6 | Oregon (OR) | Progressive brackets | 9.9% | 0% | 0.87% | Open |
| 7 | Minnesota (MN) | Progressive brackets | 9.85% | 7.49% | 1.05% | Open |
| 8 | Vermont (VT) | Progressive brackets | 8.75% | 6.24% | 1.83% | Open |
| 9 | Wisconsin (WI) | Progressive brackets | 7.65% | 5.43% | 1.61% | Open |
| 10 | Maine (ME) | Progressive brackets | 7.15% | 5.5% | 1.24% | Open |
| 11 | Connecticut (CT) | Progressive brackets | 6.99% | 6.35% | 1.96% | Open |
| 12 | Delaware (DE) | Progressive brackets | 6.6% | 0% | 0.53% | Open |
| 13 | Rhode Island (RI) | Progressive brackets | 5.99% | 7% | 1.4% | Open |
| 14 | Montana (MT) | Progressive brackets | 5.9% | 0% | 0.74% | Open |
| 15 | New Mexico (NM) | Progressive brackets | 5.9% | 7.72% | 0.67% | Open |
| 16 | Idaho (ID) | Flat income tax | 5.8% | 6.02% | 0.63% | Open |
| 17 | Maryland (MD) | Progressive brackets | 5.75% | 6% | 1.05% | Open |
| 18 | Virginia (VA) | Progressive brackets | 5.75% | 5.75% | 0.82% | Open |
| 19 | Kansas (KS) | Progressive brackets | 5.7% | 8.71% | 1.33% | Open |
| 20 | South Carolina (SC) | Progressive brackets | 5.21% | 7.43% | 0.56% | Open |
| 21 | Georgia (GA) | Flat income tax | 5.19% | 7.37% | 0.87% | Open |
| 22 | Alabama (AL) | Progressive brackets | 5% | 9.24% | 0.39% | Open |
| 23 | Massachusetts (MA) | Flat income tax | 5% | 6.25% | 1.15% | Open |
| 24 | Illinois (IL) | Flat income tax | 4.95% | 8.82% | 2.07% | Open |
| 25 | Arkansas (AR) | Progressive brackets | 4.7% | 9.44% | 0.62% | Open |
| 26 | Missouri (MO) | Progressive brackets | 4.7% | 8.29% | 0.91% | Open |
| 27 | West Virginia (WV) | Progressive brackets | 4.58% | 6.57% | 0.57% | Open |
| 28 | Nebraska (NE) | Progressive brackets | 4.55% | 6.94% | 1.61% | Open |
| 29 | Oklahoma (OK) | Progressive brackets | 4.5% | 8.98% | 0.87% | Open |
| 30 | Utah (UT) | Flat income tax | 4.5% | 7.19% | 0.57% | Open |
| 31 | Colorado (CO) | Flat income tax | 4.4% | 7.81% | 0.49% | Open |
| 32 | Michigan (MI) | Flat income tax | 4.25% | 6% | 1.38% | Open |
| 33 | Kentucky (KY) | Flat income tax | 4% | 6% | 0.8% | Open |
| 34 | Mississippi (MS) | Flat income tax | 4% | 7.07% | 0.65% | Open |
| 35 | North Carolina (NC) | Flat income tax | 3.99% | 6.98% | 0.8% | Open |
| 36 | Iowa (IA) | Flat income tax | 3.8% | 6.94% | 1.52% | Open |
| 37 | Ohio (OH) | Progressive brackets | 3.5% | 7.24% | 1.53% | Open |
| 38 | Pennsylvania (PA) | Flat income tax | 3.07% | 6.34% | 1.49% | Open |
| 39 | Indiana (IN) | Flat income tax | 3.05% | 7% | 0.83% | Open |
| 40 | Louisiana (LA) | Flat income tax | 3% | 9.55% | 0.55% | Open |
| 41 | Arizona (AZ) | Flat income tax | 2.5% | 8.37% | 0.62% | Open |
| 42 | North Dakota (ND) | Progressive brackets | 2.5% | 6.96% | 0.94% | Open |
| 43 | Alaska (AK) | No state income tax | 0% | 1.76% | 1.04% | Open |
| 44 | Florida (FL) | No state income tax | 0% | 7.02% | 0.86% | Open |
| 45 | Nevada (NV) | No state income tax | 0% | 8.23% | 0.53% | Open |
| 46 | New Hampshire (NH) | No state income tax | 0% | 0% | 1.86% | Open |
| 47 | South Dakota (SD) | No state income tax | 0% | 6.4% | 1.22% | Open |
| 48 | Tennessee (TN) | No state income tax | 0% | 9.55% | 0.66% | Open |
| 49 | Texas (TX) | No state income tax | 0% | 8.2% | 1.68% | Open |
| 50 | Washington (WA) | No state income tax | 0% | 9.29% | 0.87% | Open |
| 51 | Wyoming (WY) | No state income tax | 0% | 5.36% | 0.56% | Open |
States with no income tax
These states do not tax wage income at the state level, but that does not automatically make them the lowest-tax states. Texas and New Hampshire, for example, can be property-tax-heavy for homeowners.
Lowest flat-tax state
2.5%
Arizona
Flat-tax comparisons still need deductions, credits, local taxes, and the tax base. A lower listed rate does not always mean a lower final bill.
How to use this rate table
- Use the top marginal rate table for quick state-to-state comparison.
- Open the state calculator for actual brackets, deductions, filing status, and effective-rate math.
- Compare income tax with sales tax, property tax, local tax, and cost of living before making move decisions.
- For raw reuse, download the 2026 state income tax rates dataset.
Frequently Asked Questions
What is a top marginal state tax rate?
The top marginal state tax rate is the rate applied to the highest taxable-income layer in that state. It is not the same as your effective tax rate because lower income layers, deductions, credits, exemptions, and local taxes can change the final bill.
Which states have no individual income tax in 2026?
The no-income-tax states are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. These states can still collect revenue through sales tax, property tax, excise tax, business tax, local tax, or natural-resource revenue.
Which state has the highest top marginal income tax rate?
California has the highest listed top marginal individual income tax rate in this 2026 dataset at 13.3%. Top marginal rates only apply above that state's upper bracket threshold.
Should I compare income tax alone when moving states?
No. Income tax is only one layer. Compare state income tax with property tax, sales tax, local income tax, retirement-income rules, estate or inheritance tax, housing costs, and federal SALT deduction limits.