50-State Statutory Tax Burden & Wealth Retention Index (2026)
The definitive statutory benchmark across all 50 states and the District of Columbia. Filter by tax architecture, rank by effective burden on $120,000 W-2 earnings, and access official Department of Revenue filing portals and primary return forms.
Statutory Filter & Multi-Dimensional Query Engine
Query, rank, and cross-reference statutory brackets, filing forms, and effective burdens across all 51 jurisdictions.
Sources & methodology
- Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 — Tax Foundation
- State Departments of Revenue Primary Administrative Codes (All 51 Jurisdictions) — Official State Tax Portals
Multi-State Tax Statutory FAQ
Which states have no individual income tax in 2026?
Nine states levy no broad individual income tax on earned wages in 2026: Alaska, Florida, Nevada, New Hampshire (phasing down interest/dividend tax), South Dakota, Tennessee, Texas, Washington (narrow capital gains excise tax on high earners), and Wyoming.
Which states use a flat income tax rate in 2026?
Flat-rate states include Arizona (2.50%), Colorado (4.40%), Georgia (5.39%), Idaho (5.695%), Illinois (4.95%), Indiana (3.05%), Kentucky (4.00%), Michigan (4.25%), Mississippi (4.70%), North Carolina (4.50%), Pennsylvania (3.07%), and Utah (4.55%).
What is the highest state income tax rate in 2026?
California enforces the highest statutory marginal rate at 13.3% on ordinary income (including the 1% Mental Health Services Tax on taxable income over $1,000,000), followed by Hawaii, New York (10.9%), New Jersey (10.75%), and the District of Columbia (10.75%).
How do convenience-of-the-employer rules affect remote workers?
Convenience rules enforced by New York, Nebraska, Pennsylvania, and New Jersey allow states to tax telecommuters on 100% of their wages if they work remotely for an in-state employer for their own convenience rather than the employer statutory necessity.
Are state pass-through entity (PTE) tax elections effective across all states?
Over 36 states have enacted elective PTE tax workarounds enabling S-corporations and partnerships to pay state income tax at the entity level, allowing individual partners and shareholders to fully bypass the federal $10,000 SALT cap pursuant to IRS Notice 2020-75.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift 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.