Income Tax by State: All 50 States Compared (2026)

Compare Two States

Pick any two states and an income level to see the tax difference.

State A

State B

Taxable Income

California

$5,800

5.8% effective rate

Texas

$0

0.0% effective rate

Moving from California to Texas would save $5,800/year

All 50 States


Alabama	Progressive	5%	4.2%	4.7%	4.9%
Alaska	None	0%	0%	0%	0%
Arizona	Flat	2.5%	2.5%	2.5%	2.5%
Arkansas	Progressive	4.4%	3.8%	4.2%	4.3%
California	Progressive	13.3%	4.6%	5.8%	7.8%
Colorado	Flat	4.4%	4.4%	4.4%	4.4%
Connecticut	Progressive	6.99%	4.5%	5%	5.8%
Delaware	Progressive	6.6%	4.8%	5.5%	6%
Florida	None	0%	0%	0%	0%
Georgia	Flat	5.49%	5.49%	5.49%	5.49%
Hawaii	Progressive	11%	6.4%	7.2%	8.3%
Idaho	Flat	5.8%	5.8%	5.8%	5.8%
Illinois	Flat	4.95%	4.95%	4.95%	4.95%
Indiana *	Flat	3.05%	3.05%	3.05%	3.05%
Iowa	Flat	3.8%	3.8%	3.8%	3.8%
Kansas	Progressive	5.7%	4.2%	4.8%	5.3%
Kentucky *	Flat	4%	4%	4%	4%
Louisiana	Progressive	4.25%	2.8%	3.4%	3.8%
Maine	Progressive	7.15%	5%	5.8%	6.4%
Maryland *	Progressive	5.75%	4.2%	4.8%	5.3%
Massachusetts	Flat	5%	5%	5%	5%
Michigan *	Flat	4.25%	4.25%	4.25%	4.25%
Minnesota	Progressive	9.85%	5.35%	6.2%	7.4%
Mississippi	Flat	4.7%	4.7%	4.7%	4.7%
Missouri *	Progressive	4.8%	4%	4.5%	4.7%
Montana	Progressive	5.9%	4.5%	5.2%	5.6%
Nebraska	Progressive	5.84%	4.3%	5%	5.5%
Nevada	None	0%	0%	0%	0%
New Hampshire	None	0%	0%	0%	0%
New Jersey	Progressive	10.75%	2.8%	4.5%	6.2%
New Mexico	Progressive	5.9%	3.4%	4.2%	4.9%
New York *	Progressive	10.9%	5%	5.7%	6.5%
North Carolina	Flat	4.5%	4.5%	4.5%	4.5%
North Dakota	Flat	1.95%	1.95%	1.95%	1.95%
Ohio *	Progressive	3.5%	2.2%	2.8%	3.2%
Oklahoma	Progressive	4.75%	3.5%	4%	4.4%
Oregon	Progressive	9.9%	7.5%	8.2%	8.9%
Pennsylvania *	Flat	3.07%	3.07%	3.07%	3.07%
Rhode Island	Progressive	5.99%	3.75%	4.5%	5.2%
South Carolina	Progressive	6.4%	4%	5%	5.7%
South Dakota	None	0%	0%	0%	0%
Tennessee	None	0%	0%	0%	0%
Texas	None	0%	0%	0%	0%
Utah	Flat	4.65%	4.65%	4.65%	4.65%
Vermont	Progressive	8.75%	4.5%	5.6%	6.8%
Virginia	Progressive	5.75%	4.8%	5.3%	5.5%
Washington	None	0%	0%	0%	0%
West Virginia	Progressive	5.12%	3.8%	4.3%	4.8%
Wisconsin	Progressive	7.65%	5%	5.8%	6.5%
Wyoming	None	0%	0%	0%	0%

* Has local/city income taxes in addition to state tax.

The 9 No-Income-Tax States

No income tax does not mean no taxes. These states fund services through other means.

Alaska

No sales tax either. Funds services through oil revenue.

Florida

High property taxes and 6% sales tax.

Nevada

Relies on gaming and tourism taxes. 6.85% sales tax.

New Hampshire

No sales tax. High property taxes. Interest/dividends tax repealed.

South Dakota

4.5% sales tax. Low property taxes.

Tennessee

7% sales tax (one of the highest). Hall Tax on investment income repealed.

Texas

6.25% state sales tax (up to 8.25% with local). High property taxes.

Washington

6.5% sales tax (up to 10.25% with local). No capital gains tax on most income.

Wyoming

4% sales tax. Low property taxes. Revenue from mineral extraction.

Progressive vs Flat Rate States

Progressive

Tax brackets increase with income, like the federal system. Lower earners pay less.

Examples: California (1% to 13.3%), New York (4% to 10.9%), New Jersey (1.4% to 10.75%)

Flat Rate

One rate for all income levels. Simpler, but higher earners benefit more.

Examples: Colorado (4.4%), Illinois (4.95%), Utah (4.65%), Massachusetts (5.0%)

Why top marginal rates are misleading

California's top rate of 13.3% only applies to income above $1 million. A $100,000 earner in California pays an effective rate of approximately 5.8%. Always compare effective rates, not top marginal rates, when evaluating state tax burdens.

Local Income Taxes

Some cities and counties levy additional income taxes on top of state tax.

Location	Local Rate	Notes
New York City	Up to 3.876%	On top of NY state tax (combined can exceed 14%)
Philadelphia, PA	3.75%	Wage tax on residents
Detroit, MI	2.4%	1.2% for non-residents working in Detroit
Maryland counties	2.25% - 3.2%	All counties levy a local income tax
Ohio cities	1% - 3%	Most Ohio cities have a municipal income tax
Indiana counties	0.5% - 3.13%	All 92 counties levy a local income tax

Frequently Asked Questions

Which states have no income tax?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire previously taxed interest and dividends but has phased that out.

What state has the highest income tax?

California has the highest top marginal rate at 13.3%. However, this only applies to income above $1 million. Hawaii (11%), New Jersey (10.75%), and New York (10.9%) also have high top rates.

What state has the lowest income tax?

Among states that do levy income tax, North Dakota has the lowest rate at 1.95% (flat). Arizona follows at 2.5% (flat).

What is my effective state tax rate?

Your effective rate is the total tax divided by your total income. It is always lower than the top marginal rate. Use our comparison tool above to calculate your effective rate in any state.

Do any cities have their own income tax?

Yes. New York City (up to 3.876%), Philadelphia (3.75%), Detroit (2.4%), and many cities in Ohio, Indiana, and Maryland counties levy local income taxes.

Which states do not tax retirement income?

The 9 no-tax states exempt all retirement income. Additionally, many other states exempt Social Security benefits, and some exempt pensions and 401(k) withdrawals.

How do state taxes work for remote workers?

You generally pay tax to your state of residence. Some states have reciprocity agreements. A few states (like New York) tax income earned by nonresidents. Rules are complex and worth discussing with a tax professional.

Is the total tax burden lower in no-income-tax states?

Not necessarily. States without income tax often have higher sales, property, or excise taxes. Texas and New Hampshire, for example, have some of the highest property tax rates in the country.