State income tax rates 2026
OfficialStudy2 min read27 states tax wages with brackets, 15 with one flat rate and 9 not at all. Top rates run from 2.5% to 13.3%.
From IRS and Social Security Administration From IRS, Social Security Administration and BEAChecked
Key figures
- Highest top rate
- 13.3%
- California
- Lowest top rate (taxing)
- 2.5%
- Arizona
- Most tax on $75,000
- $5,055
- Oregon
- No wage tax
- 9 states
What are the state income tax rates for 2026?
Top state income tax rates run from 2.5% in Arizona and North Dakota to 13.3% in California, and 9 states have no wage income tax.
Show the table
| State | Kind | Lowest rate | Top rate | Brackets | Standard deduction | Tax on $75,000 | Effective rate | Rank |
|---|---|---|---|---|---|---|---|---|
| Alabama | progressive | 2% | 5% | 3 | $2,500 | $3,127 | 4.2% | #14 |
| Alaska | none | 0% | 0% | 0 | none | $0 | 0% | none |
| Arizona | flat | 2.5% | 2.5% | 1 | $16,100 | $1,473 | 2% | #41 |
| Arkansas | progressive | 2% | 3.7% | 4 | $2,470 | $2,288 | 3.1% | #34 |
| California | progressive | 1% | 13.3% | 9 | $5,900 | $2,665 | 3.6% | #22 |
| Colorado | flat | 4.4% | 4.4% | 1 | none | $2,592 | 3.5% | #25 |
| Connecticut | progressive | 2% | 6.99% | 7 | none | $3,475 | 4.6% | #8 |
| Delaware | progressive | 2.2% | 6.6% | 6 | $3,250 | $3,609 | 4.8% | #3 |
| Washington, DC | progressive | 4% | 10.75% | 7 | $15,000 | $3,500 | 4.7% | #6 |
| Florida | none | 0% | 0% | 0 | none | $0 | 0% | none |
| Georgia | flat | 4.99% | 4.99% | 1 | $15,000 | $2,994 | 4% | #16 |
| Hawaii | progressive | 1.4% | 11% | 12 | $8,000 | $3,896 | 5.2% | #2 |
| Idaho | flat | 5.3% | 5.3% | 1 | none | $2,870 | 3.8% | #20 |
| Illinois | flat | 4.95% | 4.95% | 1 | none | $3,568 | 4.8% | #5 |
| Indiana | flat | 2.95% | 2.95% | 1 | none | $2,183 | 2.9% | #38 |
| Iowa | flat | 3.8% | 3.8% | 1 | none | $2,198 | 2.9% | #36 |
| Kansas | progressive | 5.2% | 5.58% | 2 | $3,605 | $3,385 | 4.5% | #11 |
| Kentucky | flat | 3.5% | 3.5% | 1 | $3,360 | $2,507 | 3.3% | #29 |
| Louisiana | flat | 3% | 3% | 1 | $12,875 | $1,864 | 2.5% | #39 |
| Maine | progressive | 5.8% | 9.15% | 4 | $15,700 | $3,385 | 4.5% | #11 |
| Maryland | progressive | 2% | 6.5% | 10 | $3,400 | $3,197 | 4.3% | #13 |
| Massachusetts | flat | 5% | 9% | 2 | none | $3,430 | 4.6% | #10 |
| Michigan | flat | 4.25% | 4.25% | 1 | none | $2,937 | 3.9% | #18 |
| Minnesota | progressive | 5.35% | 9.85% | 4 | $15,300 | $3,577 | 4.8% | #4 |
| Mississippi | flat | 4% | 4% | 1 | $2,300 | $2,268 | 3% | #35 |
| Missouri | progressive | 2% | 4.7% | 7 | $16,100 | $2,534 | 3.4% | #27 |
| Montana | progressive | 4.7% | 5.65% | 2 | $16,100 | $2,877 | 3.8% | #19 |
| Nebraska | progressive | 2.46% | 4.55% | 4 | $8,850 | $2,533 | 3.4% | #28 |
| Nevada | none | 0% | 0% | 0 | none | $0 | 0% | none |
| New Hampshire | none | 0% | 0% | 0 | none | $0 | 0% | none |
| New Jersey | progressive | 1.4% | 10.75% | 7 | none | $2,596 | 3.5% | #24 |
| New Mexico | progressive | 1.5% | 5.9% | 6 | $16,100 | $2,359 | 3.1% | #32 |
| New York | progressive | 3.9% | 10.9% | 9 | $8,000 | $3,453 | 4.6% | #9 |
| North Carolina | flat | 3.99% | 3.99% | 1 | $12,750 | $2,484 | 3.3% | #30 |
| North Dakota | progressive | 1.95% | 2.5% | 2 | none | $182 | 0.2% | #42 |
| Ohio | flat | 2.75% | 2.75% | 1 | none | $1,619 | 2.2% | #40 |
| Oklahoma | progressive | 2.5% | 4.5% | 3 | $6,350 | $2,830 | 3.8% | #21 |
| Oregon | progressive | 4.75% | 9.9% | 4 | $2,910 | $5,055 | 6.7% | #1 |
| Pennsylvania | flat | 3.07% | 3.07% | 1 | none | $2,303 | 3.1% | #33 |
| Rhode Island | progressive | 3.75% | 5.99% | 3 | $11,200 | $2,196 | 2.9% | #37 |
| South Carolina | progressive | 1.99% | 5.21% | 2 | $15,000 | $2,657 | 3.5% | #23 |
| South Dakota | none | 0% | 0% | 0 | none | $0 | 0% | none |
| Tennessee | none | 0% | 0% | 0 | none | $0 | 0% | none |
| Texas | none | 0% | 0% | 0 | none | $0 | 0% | none |
| Utah | flat | 4.45% | 4.45% | 1 | none | $3,103 | 4.1% | #15 |
| Vermont | progressive | 3.35% | 8.75% | 4 | $7,850 | $2,426 | 3.2% | #31 |
| Virginia | progressive | 2% | 5.75% | 4 | $8,750 | $3,498 | 4.7% | #7 |
| Washington | none | 0% | 0% | 0 | none | $0 | 0% | none |
| West Virginia | progressive | 2.11% | 4.58% | 5 | none | $2,546 | 3.4% | #26 |
| Wisconsin | progressive | 3.5% | 7.65% | 4 | $13,960 | $2,944 | 3.9% | #17 |
| Wyoming | none | 0% | 0% | 0 | none | $0 | 0% | none |
Which states have the highest income tax?
On $75,000, Oregon takes the most: $5,055 a year in state income tax. The highest top rate is 13.3%, in California.
How this is calculated
- State income tax on $75,000 for a single filer, under each state's rules for 2026.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Which states have the lowest income tax?
Among states that tax wages, North Dakota takes the least from $75,000: $182 a year.
How much state income tax do you pay on $75,000 in each state?
From $0 in the 9 states without a wage tax to $5,055 in Oregon. The table ranks every state.
Which states changed income tax in 2026, and which change in 2027?
15 states changed their rates in 2026: Arkansas, Georgia, Indiana, Kentucky, Maine, Mississippi, Montana, Nebraska, New York, North Carolina, Ohio, Oklahoma, South Carolina, Utah and West Virginia. Four states have announced 2027 rate changes: Indiana, Mississippi, New York and North Carolina. Georgia, Montana and Nebraska are projected to change their rates.
| State | Top rate before | Top rate now | Change on $75,000 |
|---|---|---|---|
| Alabama | 5% | 5% | $14 |
| Arizona | 2.5% | 2.5% | -$9 |
| Arkansas | 3.9% | 3.7% | -$92 |
| California | 13.3% | 13.3% | -$109 |
| Colorado | 4.4% | 4.4% | -$15 |
| Georgia | 5.19% | 4.99% | -$276 |
| Hawaii | 11% | 11% | -$274 |
| Idaho | 5.3% | 5.3% | -$25 |
| Illinois | 4.95% | 4.95% | -$4 |
| Indiana | 3% | 2.95% | -$37 |
| Iowa | 3.8% | 3.8% | -$13 |
| Kentucky | 4% | 3.5% | -$362 |
| Louisiana | 3% | 3% | -$11 |
| Maine | 7.15% | 9.15% | -$63 |
| Maryland | 6.5% | 6.5% | -$2 |
| Michigan | 4.25% | 4.25% | -$4 |
| Minnesota | 9.85% | 9.85% | -$35 |
| Mississippi | 4.4% | 4% | -$227 |
| Missouri | 4.7% | 4.7% | -$19 |
| Montana | 5.9% | 5.65% | -$366 |
| Nebraska | 5.2% | 4.55% | -$271 |
| New Mexico | 5.9% | 5.9% | -$16 |
| New York | 10.9% | 10.9% | -$67 |
| North Carolina | 4.25% | 3.99% | -$162 |
| North Dakota | 2.5% | 2.5% | -$28 |
| Ohio | 3.13% | 2.75% | -$10 |
| Oklahoma | 4.75% | 4.5% | -$195 |
| Oregon | 9.9% | 9.9% | $2 |
| Rhode Island | 5.99% | 5.99% | -$17 |
| South Carolina | 6% | 5.21% | -$301 |
| Utah | 4.5% | 4.45% | -$65 |
| Vermont | 8.75% | 8.75% | -$64 |
| West Virginia | 4.82% | 4.58% | -$134 |
| Wisconsin | 7.65% | 7.65% | -$42 |
Counting brackets and deductions that follow inflation, the tax on $75,000 changed in 34 states.
Which states have flat and graduated income taxes?
Which states let cities and counties tax income?
Cite this page
The figures on this page may be reused with a link back to this page.
Paycheck Stats (2026). State income tax rates 2026. Paycheck Stats. Retrieved from https://paycheckstats.com/stats/state-income-tax-rates (data checked November 1, 2026).
Related calculators and statistics
- StatisticsStates with no income taxWhich states do not tax wages, and how much more a paycheck keeps there at each salary, in dollars and in local prices.
- StatisticsTake-home pay by stateTake-home pay at the same salaries in all 50 states and DC, ranked, with the value in local prices.
- StatisticsHow much of a paycheck goes to taxesThe share of a paycheck that goes to taxes by state and salary, and what else comes out of a paycheck.