State income tax rates for 2026
Every state's individual income tax at a glance: 9 states with none, 14 with one flat rate and 28 with graduated brackets. Each row links to the official state source.
General information. State-level rates for single filers, checked against each state's official source on October 15, 2026. For California, Colorado, Hawaii, Maryland, New Jersey, we could not confirm 2026 figures on an official page yet, so the latest confirmed rates are shown and marked. Local income taxes are extra.
| State | Type | Rates | Top rate starts (single) | Return for wages? |
|---|---|---|---|---|
| AlabamaSome cities (such as Birmingham) levy occupational taxes. Joint filers have wider brackets.Source | Graduated | 2% to 5%3 rates | $3,000 | Yes |
| AlaskaNo state income tax.Source | None | None | — | No |
| ArizonaFlat 2.5% for 2026.Source | Flat | 2.5% | — | Yes |
| ArkansasTop rate cut to 3.7% for 2026. Higher incomes use a different table with a phase-in.Source | Graduated | 2% to 3.7%4 rates | $26,400 | Yes |
| California (2025 rates)Plus 1% on taxable income over $1 million (13.3% top). 2026 brackets not yet published.Source | Graduated | 1% to 12.3%9 rates | $742,953 | Yes |
| Colorado (2025 rates)Flat 4.4% (2025). Colorado can lower the rate temporarily when TABOR refunds are triggered.Source | Flat | 4.4% | — | Yes |
| ConnecticutUnchanged from 2025.Source | Graduated | 2% to 6.99%7 rates | $500,000 | Yes |
| DelawareFirst $2,000 taxed at 0%. Wilmington has a 1.25% city wage tax.Source | Graduated | 2.2% to 6.6%6 rates | $60,000 | Yes |
| District of ColumbiaUnchanged since 2022.Source | Graduated | 4% to 10.75%7 rates | $1,000,000 | Yes |
| FloridaNo state income tax.Source | None | None | — | No |
| GeorgiaCut from 5.19% to 4.99% for 2026, with more cuts scheduled.Source | Flat | 4.99% | — | Yes |
| Hawaii (2025 rates)12 brackets, the most of any state. 2025 schedule shown.Source | Graduated | 1.4% to 11%12 rates | $325,000 | Yes |
| IdahoFlat 5.3%; a small first slice of income is taxed at 0%.Source | Flat | 5.3% | — | Yes |
| IllinoisFlat 4.95%.Source | Flat | 4.95% | — | Yes |
| IndianaPlus county income taxes. Scheduled to drop to 2.9% in 2027.Source | Flat | 2.95% | — | Yes |
| IowaFlat 3.8% for 2026. Some school districts add a surtax.Source | Flat | 3.8% | — | Yes |
| KansasTwo brackets.Source | Graduated | 5.2% to 5.58%2 rates | $23,000 | Yes |
| KentuckyCut from 4% to 3.5% for 2026. Many cities and counties levy occupational taxes.Source | Flat | 3.5% | — | Yes |
| LouisianaFlat 3% since 2025.Source | Flat | 3% | — | Yes |
| MaineNew for 2026: 2% surcharge on income over $1 million single ($1.5 million joint).Source | Graduated | 5.8% to 7.15%3 rates | $64,850 | Yes |
| Maryland (2025 rates)Plus county income tax of 2.25% to 3.30%. Joint filers have wider brackets.Source | Graduated | 2% to 6.5%10 rates | $1,000,000 | Yes |
| MassachusettsPlus a 4% surtax on income over $1,107,750 (9% top).Source | Flat | 5% | — | Yes |
| MichiganMany cities, including Detroit, levy their own income tax.Source | Flat | 4.25% | — | Yes |
| MinnesotaBrackets adjusted for inflation each year.Source | Graduated | 5.35% to 9.85%4 rates | $203,151 | Yes |
| MississippiFirst $10,000 taxed at 0%; 4% above that for 2026 (3.75% scheduled for 2027).Source | Graduated | 4% to 4%1 rates | $10,000 | Yes |
| MissouriSt. Louis and Kansas City levy a 1% earnings tax. Bracket thresholds shown are 2025's.Source | Graduated | 2% to 4.7%7 rates | $9,191(2025) | Yes |
| MontanaTop rate cut from 5.9% to 5.65% for 2026.Source | Graduated | 4.7% to 5.65%2 rates | $47,500 | Yes |
| NebraskaTop rate 4.55% for 2026, scheduled to fall to 3.99% in 2027.Source | Graduated | 2.46% to 4.55%3 rates | $24,760 | Yes |
| NevadaNo state income tax.Source | None | None | — | No |
| New HampshireNo tax on wages; the interest and dividends tax was repealed from 2025.Source | None | None | — | No |
| New Jersey (2025 rates)Some cities, including Newark, levy payroll taxes. Joint filers have an extra bracket.Source | Graduated | 1.4% to 10.75%7 rates | $1,000,000 | Yes |
| New MexicoSix brackets since 2025.Source | Graduated | 1.5% to 5.9%6 rates | $210,000 | Yes |
| New YorkLower brackets cut slightly for 2026. New York City and Yonkers residents pay local income tax too.Source | Graduated | 3.9% to 10.9%9 rates | $25,000,000 | Yes |
| North CarolinaCut from 4.25% to 3.99% for 2026.Source | Flat | 3.99% | — | Yes |
| North Dakota0% up to $49,575 for single filers in 2026.Source | Graduated | 1.95% to 2.5%2 rates | $250,400 | Yes |
| OhioFrom 2026, a flat 2.75% on income over $26,050. Many cities and school districts levy income tax.Source | Graduated | 2.75% to 2.75%1 rates | $26,050 | Yes |
| OklahomaTop rate cut to 4.5% and brackets reduced to four for 2026.Source | Graduated | 2.5% to 4.5%3 rates | $7,200 | Yes |
| OregonSome local transit and Portland-area taxes apply.Source | Graduated | 4.75% to 9.9%4 rates | $125,000 | Yes |
| PennsylvaniaMost municipalities add a local earned income tax (Philadelphia's is higher).Source | Flat | 3.07% | — | Yes |
| Rhode IslandBrackets adjusted for inflation each year.Source | Graduated | 3.75% to 5.99%3 rates | $186,450 | Yes |
| South CarolinaNew for 2026: 1.99% under $30,000 and 5.21% above.Source | Graduated | 1.99% to 5.21%2 rates | $30,000 | Yes |
| South DakotaNo state income tax.Source | None | None | — | No |
| TennesseeNo tax on wages or investment income.Source | None | None | — | No |
| TexasNo state income tax.Source | None | None | — | No |
| UtahCut from 4.5% to 4.45% for 2026.Source | Flat | 4.45% | — | Yes |
| VermontBracket thresholds shown are 2025's.Source | Graduated | 3.35% to 8.75%4 rates | $249,700(2025) | Yes |
| VirginiaThe top rate starts at just $17,000.Source | Graduated | 2% to 5.75%4 rates | $17,000 | Yes |
| WashingtonNo tax on wages; a separate excise tax applies to certain large long-term capital gains.Source | None | None | — | No |
| West VirginiaRates cut about 5% for 2026.Source | Graduated | 2.11% to 4.58%5 rates | $60,000 | Yes |
| WisconsinFour brackets.Source | Graduated | 3.5% to 7.65%4 rates | $332,720 | Yes |
| WyomingNo state income tax.Source | None | None | — | No |
Highest top rates
- California: 12.3% above $742,953
- Hawaii: 11% above $325,000
- New York: 10.9% above $25,000,000
- District of Columbia: 10.75% above $1,000,000
- New Jersey: 10.75% above $1,000,000
Top rates often apply only to very high incomes, so the rate on a typical salary can be much lower.
Frequently asked questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not tax wage income. New Hampshire's tax on interest and dividends has been repealed.
Which states have a flat income tax?
Arizona, Indiana, Louisiana, Pennsylvania, Kentucky, Iowa, North Carolina, Michigan, Colorado, Utah, Illinois, Georgia, Massachusetts, Idaho. The lowest flat rate is 2.5% in Arizona.
Do cities and counties charge income tax too?
In some states, yes. Maryland counties, New York City and Yonkers, many Ohio, Pennsylvania, Kentucky, Indiana and Michigan localities, and St. Louis and Kansas City in Missouri levy their own income taxes on top of the state rate. The notes in the table flag them.
Does my state tax Treasury bond interest?
No. States cannot tax interest on U.S. Treasury bills, notes, bonds and savings bonds, even though they tax bank interest. See our guide to the Treasury interest state tax exemption.
I moved or worked in two states. Which rate applies?
Usually you file a part-year return in each state, and your home state gives a credit for tax paid to the other state on the same income. Most tax software handles part-year and multi-state returns, but each extra state return usually costs extra; our tax software comparison shows the per-state price.
Related: Treasury interest state tax exemption · 2026 federal tax brackets · tax software compared