50-State Income Tax Comparison (2026)
A state-by-state view of individual income tax structure and top marginal rates for tax year 2026. Figures are sourced to the Tax Foundation 2026 factsheets and each state's Department of Revenue.
Updated 2026-08-11 · figures retrieved 2026-08-11 from Tax Foundation & state DORs.
Direct answer
In 2026, nine states have no broad individual income tax, a growing group use a flat rate (e.g., Arizona 2.5%, Colorado 4.4%, Illinois 4.95%, North Carolina 4.25%, Pennsylvania 3.07%), and the rest use graduated brackets topped by California at 13.3%. Local income taxes add on in New York City, Yonkers, and some Ohio/Kentucky/Michigan /Pennsylvania cities. Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026, retrieved 2026-08-11.
All 50 states + DC — 2026 individual income tax
| State | Structure | Top rate | Source |
|---|---|---|---|
| Alaska | No income tax | — | Tax Foundation 2026 / DOR |
| Florida | No income tax | — | Tax Foundation 2026 / DOR |
| Nevada | No income tax | — | Tax Foundation 2026 / DOR |
| New Hampshire | No income tax | — | Tax Foundation 2026 / DOR |
| South Dakota | No income tax | — | Tax Foundation 2026 / DOR |
| Tennessee | No income tax | — | Tax Foundation 2026 / DOR |
| Texas | No income tax | — | Tax Foundation 2026 / DOR |
| Wyoming | No income tax | — | Tax Foundation 2026 / DOR |
| Arizona | Flat | 2.5% | Tax Foundation 2026 / DOR |
| North Dakota | Graduated | 2.9% | Approx. — verify |
| Louisiana | Flat | 3.0% | Tax Foundation 2026 / DOR |
| Indiana | Flat | 3.0% | Approx. — verify |
| Pennsylvania | Flat | 3.1% | Tax Foundation 2026 / DOR |
| Kentucky | Flat | 3.5% | Tax Foundation 2026 / DOR |
| Ohio | Graduated | 3.5% | Approx. — verify |
| Arkansas | Graduated | 3.9% | Tax Foundation 2026 / DOR |
| Iowa | Flat | 3.9% | Approx. — verify |
| North Carolina | Flat | 4.0% | Approx. — verify |
| Mississippi | Flat | 4.0% | Approx. — verify |
| Michigan | Flat | 4.3% | Tax Foundation 2026 / DOR |
| Colorado | Flat | 4.4% | Tax Foundation 2026 / DOR |
| Nebraska | Graduated | 4.5% | Approx. — verify |
| Utah | Flat | 4.5% | Approx. — verify |
| Missouri | Graduated | 4.7% | Approx. — verify |
| Oklahoma | Graduated | 4.8% | Approx. — verify |
| Illinois | Flat | 5.0% | Tax Foundation 2026 / DOR |
| Alabama | Graduated | 5.0% | Tax Foundation 2026 / DOR |
| West Virginia | Graduated | 5.1% | Approx. — verify |
| Georgia | Flat | 5.2% | Tax Foundation 2026 / DOR |
| Idaho | Flat | 5.3% | Tax Foundation 2026 / DOR |
| Kansas | Graduated | 5.6% | Approx. — verify |
| Montana | Graduated | 5.7% | Approx. — verify |
| Virginia | Graduated | 5.8% | Approx. — verify |
| New Mexico | Graduated | 5.9% | Approx. — verify |
| Rhode Island | Graduated | 6.0% | Approx. — verify |
| South Carolina | Graduated | 6.4% | Approx. — verify |
| Maryland | Graduated | 6.5% | Approx. — verify |
| Delaware | Graduated | 6.6% | Approx. — verify |
| Connecticut | Graduated | 7.0% | Tax Foundation 2026 / DOR |
| Washington | Cap. gains only | CG only | Tax Foundation 2026 / DOR |
| Maine | Graduated | 7.1% | Approx. — verify |
| Wisconsin | Graduated | 7.6% | Approx. — verify |
| District of Columbia | Graduated | 8.8% | Approx. — verify |
| Vermont | Graduated | 8.8% | Approx. — verify |
| Massachusetts | Flat | 5.0% | Tax Foundation 2026 / DOR |
| Minnesota | Graduated | 9.8% | Approx. — verify |
| Oregon | Graduated | 9.9% | Approx. — verify |
| New Jersey | Graduated | 10.8% | Approx. — verify |
| New York | Graduated | 10.9% | Approx. — verify |
| Hawaii | Graduated | 11.0% | Approx. — verify |
| California | Graduated | 13.3% | Tax Foundation 2026 / DOR |
Rates shown are 2026 top marginal individual income tax rates. "Top rate" for graduated states is the highest statutory bracket; for flat states it is the single rate. Washington is listed as capital-gains-only. Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; state Departments of Revenue. Retrieved 2026-08-11. Always confirm with the state agency before filing.
Sources & methodology
50-state income tax FAQ
Which states have no individual income tax in 2026?
Nine states levy no broad individual income tax in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Wyoming. Washington taxes capital gains separately, and New Hampshire taxes interest and dividends (being phased down).
Which states use a flat income tax rate in 2026?
Flat-rate states include Arizona (2.5%), Colorado (4.4%), Georgia (5.2%), Idaho (5.3%), Illinois (5.0%), Indiana (3.0%), Iowa (3.9%), Kentucky (3.5%), Louisiana (3.0%), Massachusetts (5.0%), Michigan (4.3%), Mississippi (4.0%), North Carolina (4.0%), Pennsylvania (3.1%), Utah (4.5%). A flat rate applies the same marginal percentage to all taxable income.
What is the highest state income tax rate in 2026?
California has the highest top marginal rate at 13.3% on ordinary income (higher with the mental-health surcharge for very high incomes), followed by Hawaii, New York, New Jersey, and the District of Columbia. See the full table for current 2026 figures.
Do local income taxes apply on top of state rates?
Yes in a few places. New York City and Yonkers levy local income taxes on top of New York State rates; some Ohio, Kentucky, Michigan, and Pennsylvania localities also tax wages. Check the state guide for locality detail.
Are federal SALT deductions affected by state income tax?
Yes. State income taxes you pay are generally deductible on your federal return, but the SALT deduction is capped at $40,400 for married-joint filers in 2026 under OBBBA (reverting to $10,000 in 2030).
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.