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State Income Tax Guides · 2026

U.S. State Income Tax Guides

Every U.S. state falls into one of three income-tax structures. As of 2026: 9 states have no state income tax, 16 use a flat rate, and 26 use graduated brackets (including DC). Pick a state for the exact rule, a take-home estimate, and free calculators.

States with no state income tax (9)

AlaskaNo state income taxFloridaNo state income taxNevadaNo state income taxNew HampshireNo state income taxSouth DakotaNo state income taxTennesseeNo state income taxTexasNo state income taxWashingtonNo state income taxWyomingNo state income tax

Flat-rate states

ArizonaFlat 2.50%ColoradoFlat 4.40%GeorgiaFlat 4.99%IdahoFlat 5.30%IllinoisFlat 4.95%IndianaFlat 2.95%IowaFlat 3.80%KentuckyFlat 3.50%LouisianaFlat 3.00%MassachusettsFlat 5.00%MichiganFlat 4.25%MississippiFlat 4.00%North CarolinaFlat 3.99%OhioFlat 2.75%PennsylvaniaFlat 3.07%UtahFlat 4.50%

Graduated-rate states (including DC)

AlabamaGraduated, top marginal 5.00%ArkansasGraduated, top marginal 3.90%CaliforniaGraduated, top marginal 13.30%ConnecticutGraduated, top marginal 6.99%DelawareGraduated, top marginal 6.60%District of ColumbiaGraduated, top marginal 10.75%HawaiiGraduated, top marginal 11.00%KansasGraduated, top marginal 5.58%MaineGraduated, top marginal 7.15%MarylandGraduated, top marginal 5.75%MinnesotaGraduated, top marginal 9.85%MissouriGraduated, top marginal 4.70%MontanaGraduated, top marginal 5.65%NebraskaGraduated, top marginal 4.55%North DakotaGraduated, top marginal 2.50%New MexicoGraduated, top marginal 5.90%New YorkGraduated, top marginal 10.90%New JerseyGraduated, top marginal 10.75%OklahomaGraduated, top marginal 4.50%OregonGraduated, top marginal 9.90%Rhode IslandGraduated, top marginal 5.99%South CarolinaGraduated, top marginal 6.00%VermontGraduated, top marginal 8.75%VirginiaGraduated, top marginal 5.75%West VirginiaGraduated, top marginal 4.82%WisconsinGraduated, top marginal 7.65%

State Income Tax FAQ

Nine states levy no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington taxes only high-earner capital gains, not wages.
Not tax, legal, or financial advice. PayCalcFig provides general educational information only. The 2026 figures on this page reflect rates and rules published by the IRS (Rev. Proc. 2025-32; Publication 15 & 15-T), the Social Security Administration, and the U.S. Department of Labor (FLSA Fact Sheet #23), and they can change. Your actual withholding depends on your specific Form W-4, state, and situation. Always verify current rates at IRS.gov or consult a qualified tax professional before making decisions. See our full disclaimer.

Sources & disclaimer

State income tax structures retrieved from the Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (https://taxfoundation.org/data/all/state/state-income-tax-rates-2026), retrieved 2026-08-09. Federal brackets, standard deduction, and FICA rates reflect 2026 IRS guidance.

This hub is for general education only and is not tax advice. Rates and brackets change yearly. Confirm current figures with your state revenue department or a qualified tax professional. PayCalcFig content is reviewed by Marcus Hale, IRS Enrolled Agent.

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