State Income Tax Rates 2026
Highest top rate first, for single filers as of January 1, 2026.
| State | Rate | Brackets |
|---|---|---|
| California | 1.00% to 13.30% | 10 |
| Hawaii | 1.40% to 11.00% | 12 |
| New York | 3.90% to 10.90% | 9 |
| District of Columbia | 4.00% to 10.75% | 7 |
| New Jersey | 1.40% to 10.75% | 7 |
| Oregon | 4.75% to 9.90% | 4 |
| Minnesota | 5.35% to 9.85% | 4 |
| Massachusetts | 5.00% to 9.00% | 2 |
| Vermont | 3.35% to 8.75% | 4 |
| Wisconsin | 3.50% to 7.65% | 4 |
| Maine | 5.80% to 7.15% | 3 |
| Connecticut | 2.00% to 6.99% | 7 |
| Delaware | 2.20% to 6.60% | 6 |
| Maryland | 2.00% to 6.50% | 10 |
| South Carolina | 0.00% to 6.00% | 3 |
| Rhode Island | 3.75% to 5.99% | 3 |
| New Mexico | 1.50% to 5.90% | 6 |
| Virginia | 2.00% to 5.75% | 4 |
| Montana | 4.70% to 5.65% | 2 |
| Kansas | 5.20% to 5.58% | 2 |
| Idaho | 5.30% flat | 1 |
| Georgia | 5.19% flat | 1 |
| Alabama | 2.00% to 5.00% | 3 |
| Illinois | 4.95% flat | 1 |
| West Virginia | 2.22% to 4.82% | 5 |
| Missouri | 2.00% to 4.70% | 7 |
| Nebraska | 2.46% to 4.55% | 3 |
| Oklahoma | 2.50% to 4.50% | 3 |
| Utah | 4.50% flat | 1 |
| Colorado | 4.40% flat | 1 |
| Michigan | 4.25% flat | 1 |
| Mississippi | 4.00% flat | 1 |
| North Carolina | 3.99% flat | 1 |
| Arkansas | 2.00% to 3.90% | 2 |
| Iowa | 3.80% flat | 1 |
| Kentucky | 3.50% flat | 1 |
| Pennsylvania | 3.07% flat | 1 |
| Louisiana | 3.00% flat | 1 |
| Indiana | 2.95% flat | 1 |
| Ohio | 2.75% flat | 1 |
| Arizona | 2.50% flat | 1 |
| North Dakota | 1.95% to 2.50% | 2 |
| Alaska | No wage income tax | — |
| Florida | No wage income tax | — |
| Nevada | No wage income tax | — |
| New Hampshire | No wage income tax | — |
| South Dakota | No wage income tax | — |
| Tennessee | No wage income tax | — |
| Texas | No wage income tax | — |
| Washington | No wage income tax | — |
| Wyoming | No wage income tax | — |
Source: Tax Foundation. Some cities and counties add their own income tax.