Highest Income Tax States — 2026
California has the highest top marginal income tax rate in the country for 2026 at 13.3%. 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 42 are in the 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 .
All 42 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 | California2025 brackets | 13.3% | $5,055 | 5.05% |
| 8 | Virginia | 5.75% | $4,936 | 4.94% |
| 9 | New York | 10.9% | $4,860 | 4.86% |
| 10 | Illinois | 4.95% | $4,805 | 4.81% |
| 11 | Kansas | 5.58% | $4,780 | 4.78% |
| 12 | Massachusetts | 9% | $4,780 | 4.78% |
| 13 | Alabama | 5% | $4,760 | 4.76% |
| 14 | Utah | 4.45% | $4,450 | 4.45% |
| 15 | Idaho | 5.3% | $4,447 | 4.45% |
| 16 | Wisconsin | 7.65% | $4,428 | 4.43% |
| 17 | Maryland | 6.5% | $4,386 | 4.39% |
| 18 | Montana | 5.65% | $4,289 | 4.29% |
| 19 | South Carolina | 5.21% | $4,244 | 4.24% |
| 20 | Georgia | 4.99% | $4,242 | 4.24% |
| 21 | New Jersey | 10.75% | $4,180 | 4.18% |
| 22 | Vermont | 8.75% | $4,076 | 4.08% |
| 23 | Michigan | 4.25% | $3,999 | 4.00% |
| 24 | Oklahoma | 4.5% | $3,955 | 3.95% |
| 25 | Connecticut | 6.99% | $3,925 | 3.92% |
| 26 | Missouri | 4.7% | $3,763 | 3.76% |
| 27 | Colorado | 4.4% | $3,692 | 3.69% |
| 28 | West Virginia | 4.58% | $3,691 | 3.69% |
| 29 | Nebraska | 4.55% | $3,670 | 3.67% |
| 30 | New Mexico | 5.9% | $3,569 | 3.57% |
| 31 | North Carolina | 3.99% | $3,481 | 3.48% |
| 32 | Kentucky | 3.5% | $3,382 | 3.38% |
| 33 | Mississippi | 4% | $3,268 | 3.27% |
| 34 | Arkansas | 3.7% | $3,212 | 3.21% |
| 35 | Iowa | 3.8% | $3,148 | 3.15% |
| 36 | Rhode Island | 5.99% | $3,148 | 3.15% |
| 37 | Pennsylvania | 3.07% | $3,070 | 3.07% |
| 38 | Indiana | 2.95% | $2,921 | 2.92% |
| 39 | Louisiana | 3% | $2,614 | 2.61% |
| 40 | Ohio | 2.75% | $2,313 | 2.31% |
| 41 | Arizona | 2.5% | $2,106 | 2.11% |
| 42 | North Dakota | 2.5% | $669 | 0.67% |
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 .
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 | California | 13.3% | $742,953 | $5,055 |
| 2 | Hawaii | 11% | $325,000 | $5,796 |
| 3 | New York | 10.9% | $25,000,000 | $4,860 |
| 4 | District of Columbia | 10.75% | $1,000,000 | $5,625 |
| 5 | New Jersey | 10.75% | $1,000,000 | $4,180 |
| 6 | Oregon | 9.9% | $125,000 | $7,913 |
| 7 | Minnesota | 9.85% | $203,150 | $5,277 |
| 8 | Maine | 9.15% | $64,850 | $5,129 |
| 9 | Massachusetts | 9% | $0 | $4,780 |
| 10 | Vermont | 8.75% | $256,300 | $4,076 |
| 11 | Wisconsin | 7.65% | $332,720 | $4,428 |
| 12 | Connecticut | 6.99% | $500,000 | $3,925 |
| 13 | Delaware | 6.6% | $60,000 | $5,259 |
| 14 | Maryland | 6.5% | $1,000,000 | $4,386 |
| 15 | Rhode Island | 5.99% | $186,450 | $3,148 |
At $250,000 the ranking shifts again
| # | Jurisdiction | Tax on $250K | Effective rate | Marginal rate |
|---|---|---|---|---|
| 1 | Oregon | $22,442 | 8.98% | 9.9% |
| 2 | California | $19,005 | 7.60% | 9.3% |
| 3 | District of Columbia | $18,375 | 7.35% | 8.5% |
| 4 | Hawaii | $17,893 | 7.16% | 9% |
| 5 | Minnesota | $17,423 | 6.97% | 9.85% |
| 6 | Maine | $15,854 | 6.34% | 7.15% |
| 7 | Delaware | $15,159 | 6.06% | 6.6% |
| 8 | Vermont | $15,115 | 6.05% | 7.6% |
| 9 | New York | $13,962 | 5.58% | 6.85% |
| 10 | New Jersey | $13,735 | 5.49% | 6.37% |
See the full 51-jurisdiction ranking at $250,000.