Highest Income Tax States — 2026
Hawaii has the highest top marginal income tax rate in the country for 2026 at 11%. But the state that charges a typical earner the most is Oregon, at $7,913 on $100,000.
Those are different questions and they have different answers. A top rate that only bites above $1,000,000 is irrelevant to almost everyone; a middling rate that starts at the first dollar earned is not. Both rankings are below.
Highest income tax bills on $100,000, 2026
Showing the first 15. All 41 are in the table below.
All 41 jurisdictions in this ranking
| # | Jurisdiction | Top rate | Tax on $100K | Effective rate |
|---|---|---|---|---|
| 1 | Oregon | 9.9% | $7,913 | 7.91% |
| 2 | Hawaii | 11% | $5,796 | 5.80% |
| 3 | District of Columbia | 10.75% | $5,625 | 5.63% |
| 4 | Minnesota | 9.85% | $5,277 | 5.28% |
| 5 | Delaware | 6.6% | $5,259 | 5.26% |
| 6 | Maine | 9.15% | $5,129 | 5.13% |
| 7 | Virginia | 5.75% | $4,936 | 4.94% |
| 8 | New York | 10.9% | $4,860 | 4.86% |
| 9 | Illinois | 4.95% | $4,805 | 4.81% |
| 10 | Kansas | 5.58% | $4,780 | 4.78% |
| 11 | Massachusetts | 9% | $4,780 | 4.78% |
| 12 | Alabama | 5% | $4,760 | 4.76% |
| 13 | Utah | 4.45% | $4,450 | 4.45% |
| 14 | Idaho | 5.3% | $4,447 | 4.45% |
| 15 | Wisconsin | 7.65% | $4,428 | 4.43% |
| 16 | Maryland | 6.5% | $4,386 | 4.39% |
| 17 | Montana | 5.65% | $4,289 | 4.29% |
| 18 | South Carolina | 5.21% | $4,244 | 4.24% |
| 19 | Georgia | 4.99% | $4,242 | 4.24% |
| 20 | New Jersey | 10.75% | $4,180 | 4.18% |
| 21 | Vermont | 8.75% | $4,076 | 4.08% |
| 22 | Michigan | 4.25% | $3,999 | 4.00% |
| 23 | Oklahoma | 4.5% | $3,955 | 3.95% |
| 24 | Connecticut | 6.99% | $3,925 | 3.92% |
| 25 | Missouri | 4.7% | $3,763 | 3.76% |
| 26 | Colorado | 4.4% | $3,692 | 3.69% |
| 27 | West Virginia | 4.58% | $3,691 | 3.69% |
| 28 | Nebraska | 4.55% | $3,670 | 3.67% |
| 29 | New Mexico | 5.9% | $3,569 | 3.57% |
| 30 | North Carolina | 3.99% | $3,481 | 3.48% |
| 31 | Kentucky | 3.5% | $3,382 | 3.38% |
| 32 | Mississippi | 4% | $3,268 | 3.27% |
| 33 | Arkansas | 3.7% | $3,212 | 3.21% |
| 34 | Iowa | 3.8% | $3,148 | 3.15% |
| 35 | Rhode Island | 5.99% | $3,148 | 3.15% |
| 36 | Pennsylvania | 3.07% | $3,070 | 3.07% |
| 37 | Indiana | 2.95% | $2,921 | 2.92% |
| 38 | Louisiana | 3% | $2,614 | 2.61% |
| 39 | Ohio | 2.75% | $2,313 | 2.31% |
| 40 | Arizona | 2.5% | $2,106 | 2.11% |
| 41 | North Dakota | 2.5% | $669 | 0.67% |
Tax on $100,000 assumes a single filer taking the standard deduction with no dependents, itemised deductions or credits. Local income taxes are flagged but not included. See methodology.
Ranked by top marginal rate instead
This is the ranking most articles publish. It answers "which state taxes the last dollar of a very high income hardest" — not "which state costs me most".
| # | Jurisdiction | Top rate | Top bracket starts at | Tax on $100K |
|---|---|---|---|---|
| 1 | Hawaii | 11% | $325,000 | $5,796 |
| 2 | New York | 10.9% | $25,000,000 | $4,860 |
| 3 | District of Columbia | 10.75% | $1,000,000 | $5,625 |
| 4 | New Jersey | 10.75% | $1,000,000 | $4,180 |
| 5 | Oregon | 9.9% | $125,000 | $7,913 |
| 6 | Minnesota | 9.85% | $203,150 | $5,277 |
| 7 | Maine | 9.15% | $64,850 | $5,129 |
| 8 | Massachusetts | 9% | $0 | $4,780 |
| 9 | Vermont | 8.75% | $256,300 | $4,076 |
| 10 | Wisconsin | 7.65% | $332,720 | $4,428 |
| 11 | Connecticut | 6.99% | $500,000 | $3,925 |
| 12 | Delaware | 6.6% | $60,000 | $5,259 |
| 13 | Maryland | 6.5% | $1,000,000 | $4,386 |
| 14 | Rhode Island | 5.99% | $186,450 | $3,148 |
| 15 | New Mexico | 5.9% | $210,000 | $3,569 |
At $250,000 the ranking shifts again
| # | Jurisdiction | Tax on $250K | Effective rate | Marginal rate |
|---|---|---|---|---|
| 1 | Oregon | $22,442 | 8.98% | 9.9% |
| 2 | District of Columbia | $18,375 | 7.35% | 8.5% |
| 3 | Hawaii | $17,893 | 7.16% | 9% |
| 4 | Minnesota | $17,423 | 6.97% | 9.85% |
| 5 | Maine | $15,854 | 6.34% | 7.15% |
| 6 | Delaware | $15,159 | 6.06% | 6.6% |
| 7 | Vermont | $15,115 | 6.05% | 7.6% |
| 8 | New York | $13,962 | 5.58% | 6.85% |
| 9 | New Jersey | $13,735 | 5.49% | 6.37% |
| 10 | Virginia | $13,561 | 5.42% | 5.75% |
See the full 51-jurisdiction ranking at $250,000.