State vs State Tax Comparison (2026)
The headline reason people compare states: income-tax burdens differ from zero to double digits. Pick any two and see the gap at your income.
| Metric | California | Texas |
|---|---|---|
| Structure | graduated | no income_tax |
| Top rate | 13.3% | 0.0% |
| State tax on $100,000 | $5,739 | $0 |
| Effective rate | 5.7% | 0.0% |
California would cost about $5,739 more in state income tax than Texas at this income. Local taxes (NYC/Yonkers) and nonresident rules are not included here.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Why state-to-state gaps are so wide
State income-tax systems fall into three broad groups, and the difference between the ends is the whole reason to compare before you relocate or take a remote role in another state:
- No broad-based individual income tax (9 states): Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming — plus New Hampshire, which taxes only interest and dividends. Washington also levies a separate, narrow capital-gains excise tax on high earners, so “no income tax” is not the same as “no tax on investment income” there.
- Flat-rate states: a single rate (often 3%–5%) on most income — e.g., Colorado, Illinois, Michigan, North Carolina, Pennsylvania, and Utah.
- Progressive states: multiple brackets that climb into the double digits at high incomes — e.g., California, Hawaii, New Jersey, New York, and Oregon.
The calculator above uses each jurisdiction’s published 2026 rates and brackets, with the federal baseline drawn from IRS Rev. Proc. 2025-32. Local income taxes (below) are layered on top where they apply.
Local income taxes change the math
A state rate is not always the whole story. Several cities levy their own income tax that the calculator adds where applicable:
- New York City: resident rates of roughly 3.08%–3.88% on top of New York State tax; non-residents who work in the city generally owe the City’s non-resident rate on city-source income.
- Yonkers: a separate city income tax within New York.
- Philadelphia: a wage tax on residents, with a lower rate for non-residents who work in the city.
- District of Columbia: its own progressive schedule — compared here as a jurisdiction in its own right.
If you live in or commute to one of these, compare the combined state + local burden, not the state rate alone. Our city income tax guides break each one down.
Remote work and residency
Where you sit when you work can create two-state exposure: a state may tax the days you physically work there even when your employer and home are elsewhere. “Convenience rule” states tax remote work performed for an in-state employer as if it were done in that state. Before a move or a fully-remote switch, model both the old and new states with the tool above and read the relevant state tax guides.
What the comparison does not capture
- Sales, property, and excise taxes — a no-income-tax state often collects more there.
- Cost of living, which can erase a nominal tax saving.
- Itemized deductions and credits that vary by state and by filing status.
- Local apportionment rules for nonresidents and part-year residents.
Treat the output as a planning estimate. Confirm current rates with each state’s department of revenue — and a CPA or EA when the dollars are large.