U.S. income tax rates and brackets, verified against the source
Every state, every filing status, tax year 2026. Each figure links to the state revenue department or IRS document it came from and the date we last checked it.
The national picture, 2026
Federal tax runs 10% to 37% for 2026, with a $16,100 standard deduction for single filers. See the federal brackets.
Where income tax costs most
State income tax owed by a single filer on $100,000. Select any state, or use the full table below.
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
The tax gauge
The same reading for any state at any income: what you pay, what share of income that is, and where it sits nationally.
California2025 brackets
$100,000 · Single · TY2026California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Texas
$100,000 · Single · TY2026New York
$100,000 · Single · TY2026Florida
$100,000 · Single · TY2026Every state, 2026
Full table with more incomes →Sort by any column or filter by structure. Single filers; each state page carries all four filing statuses.
| Local | ||||||||
|---|---|---|---|---|---|---|---|---|
| Alabama | 2% | 5% | 3 | $3,000 | $2,2604.52% | $4,7604.76% | $12,2604.90% | Yes |
| Alaskano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| Arizonaflat | 2.5% | 2.5% | 1 | $15,750 | $8561.71% | $2,1062.11% | $5,8562.34% | No |
| Arkansas | 2% | 3.7% | 5 | $2,470 | $1,3622.72% | $3,2123.21% | $8,7623.50% | No |
| California2025 brackets | 1% | 13.3% | 9 | $5,706 | $1,0402.08% | $5,0555.05% | $19,0057.60% | No |
| Coloradoflat | 4.4% | 4.4% | 1 | $16,100 | $1,4922.98% | $3,6923.69% | $10,2924.12% | No |
| Connecticut | 2% | 6.99% | 7 | None | $1,3252.65% | $3,9253.92% | $13,0255.21% | No |
| Delaware | 2.2% | 6.6% | 7 | $3,250 | $2,0984.20% | $5,2595.26% | $15,1596.06% | Yes |
| District of Columbia | 4% | 10.75% | 7 | $15,000 | $1,9003.80% | $5,6255.63% | $18,3757.35% | No |
| Floridano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| Georgiaflat | 4.99% | 4.99% | 1 | $15,000 | $1,7473.49% | $4,2424.24% | $11,7274.69% | No |
| Hawaii | 1.4% | 11% | 12 | $8,000 | $2,0254.05% | $5,7965.80% | $17,8937.16% | No |
| Idahoflat | 5.3% | 5.3% | 1 | $16,100 | $1,7973.59% | $4,4474.45% | $12,3974.96% | No |
| Illinoisflat | 4.95% | 4.95% | 1 | None | $2,3304.66% | $4,8054.81% | $12,2304.89% | No |
| Indianaflat | 2.95% | 2.95% | 1 | None | $1,4462.89% | $2,9212.92% | $7,3462.94% | Yes |
| Iowaflat | 3.8% | 3.8% | 1 | $16,100 | $1,2482.50% | $3,1483.15% | $8,8483.54% | Yes |
| Kansas | 5.2% | 5.58% | 2 | $3,605 | $1,9903.98% | $4,7804.78% | $13,1505.26% | Yes |
| Kentuckyflat | 3.5% | 3.5% | 1 | $3,360 | $1,6323.26% | $3,3823.38% | $8,6323.45% | Yes |
| Louisianaflat | 3% | 3% | 1 | $12,875 | $1,1142.23% | $2,6142.61% | $7,1142.85% | No |
| Maine | 5.8% | 9.15% | 3 | $15,700 | $1,6973.39% | $5,1295.13% | $15,8546.34% | No |
| Maryland | 2% | 6.5% | 10 | $3,350 | $2,0114.02% | $4,3864.39% | $12,4004.96% | Yes |
| Massachusettsflat | 5% | 9% | 1 | None | $2,2804.56% | $4,7804.78% | $12,2804.91% | No |
| Michiganflat | 4.25% | 4.25% | 1 | None | $1,8743.75% | $3,9994.00% | $10,3744.15% | Yes |
| Minnesota | 5.35% | 9.85% | 4 | $15,300 | $1,8773.75% | $5,2775.28% | $17,4236.97% | No |
| Mississippiflat | 4% | 4% | 2 | $2,300 | $1,2682.54% | $3,2683.27% | $9,2683.71% | No |
| Missouri | 2% | 4.7% | 8 | $16,100 | $1,4132.83% | $3,7633.76% | $10,8134.33% | Yes |
| Montana | 4.7% | 5.65% | 2 | $16,100 | $1,5933.19% | $4,2894.29% | $12,7645.11% | No |
| Nebraska | 2.46% | 4.55% | 4 | $8,850 | $1,3952.79% | $3,6703.67% | $10,4954.20% | No |
| Nevadano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| New Hampshireno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| New Jersey | 1.4% | 10.75% | 7 | None | $1,2152.43% | $4,1804.18% | $13,7355.49% | No |
| New Mexico | 1.5% | 5.9% | 6 | $16,100 | $1,1842.37% | $3,5693.57% | $11,1584.46% | No |
| New York | 3.9% | 10.9% | 9 | $8,000 | $2,1034.21% | $4,8604.86% | $13,9625.58% | Yes |
| North Carolinaflat | 3.99% | 3.99% | 1 | $12,750 | $1,4862.97% | $3,4813.48% | $9,4663.79% | No |
| North Dakota | 1.95% | 2.5% | 3 | $16,100 | $00.00% | $6690.67% | $3,5941.44% | No |
| Ohio | 2.75% | 2.75% | 2 | None | $9381.88% | $2,3132.31% | $6,4382.58% | Yes |
| Oklahoma | 2.5% | 4.5% | 4 | $6,350 | $1,7053.41% | $3,9553.95% | $10,7054.28% | No |
| Oregon | 4.75% | 9.9% | 4 | $2,910 | $3,5387.08% | $7,9137.91% | $22,4428.98% | Yes |
| Pennsylvaniaflat | 3.07% | 3.07% | 1 | None | $1,5353.07% | $3,0703.07% | $7,6753.07% | Yes |
| Rhode Island | 3.75% | 5.99% | 3 | $11,200 | $1,2582.52% | $3,1483.15% | $10,8574.34% | No |
| South Carolina | 1.99% | 5.21% | 2 | $15,000 | $1,0002.00% | $4,2444.24% | $12,0594.82% | No |
| South Dakotano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| Tennesseeno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| Texasno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| Utahflat | 4.45% | 4.45% | 1 | None | $1,6663.33% | $4,4504.45% | $11,1254.45% | No |
| Vermont | 3.35% | 8.75% | 4 | $7,850 | $1,2312.46% | $4,0764.08% | $15,1156.05% | No |
| Virginia | 2% | 5.75% | 4 | $8,750 | $2,0614.12% | $4,9364.94% | $13,5615.42% | No |
| Washingtonno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
| West Virginia | 2.11% | 4.58% | 5 | None | $1,4442.89% | $3,6913.69% | $10,5614.22% | No |
| Wisconsin | 3.5% | 7.65% | 4 | $13,960 | $1,5773.15% | $4,4284.43% | $12,6095.04% | No |
| Wyomingno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | No |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
What changed for 2026
All 41 changes →Legislated changes taking effect this tax year. Each one is cited to the state's own source.
- AlabamaCut
Alabama replaced its lapsed overtime exemption with a narrower deduction for calendar years 2026 through 2028, allowing itemizers and non-itemizers alike to deduct the premium portion of overtime wages up to $1,000 per year.
- ArkansasCut
Arkansas cut its top individual income tax rate from 3.9% to 3.7% for tax years beginning on or after January 1, 2026, in a May 2026 special session.
- ColoradoIncrease
Colorado decoupled from the new federal deduction for overtime compensation, requiring taxpayers to add back to Colorado taxable income any overtime pay excluded or deducted from federal gross income, for income tax years beginning on or after January 1, 2026.
- ConnecticutCut
Connecticut created a $500 per-home personal income tax credit for owners of a licensed family child care home, applicable to taxable years beginning on or after January 1, 2026.
- ConnecticutCut
Connecticut created a farm investment tax credit equal to 20% of amounts paid for eligible farm machinery, equipment and buildings, claimable by an eligible farmer against the personal income tax, for taxable years beginning on or after January 1, 2026.
- GeorgiaCut
Georgia raised the individual standard deduction for tax year 2026 from $12,000 to $15,000 for single filers, heads of household and married filing separately and from $24,000 to $30,000 for married filing jointly, and raised the dependent deduction from $4,000 to $5,000.
Tax at a specific income
How this site works
Primary sources only
Every rate comes from a state revenue department, a state statute, or the IRS. Research organisations are used to cross-check, never as the source of record.
We show our working
The calculation method, what we model and what we deliberately leave out are written down in full. Where a figure is provisional or unverified, the page says so instead of guessing.
Errors get fixed
No named experts, no invented credentials, no reviewer bylines. Just traceable data, dated verification, and a route to tell us when something is wrong.
Data available for tax years 2026, 2025. Tax year 2026 is shown by default.