State Income Tax Rates by Year (2021–2026)
State income taxes have been falling. 21 of the 51 jurisdictions cut their top marginal rate between 2021 and 2026; 5 raised it, and 25 did not move at all. The median top rate fell from 5.99% to 5.21%.
The clearest single trend is the move to flat taxes: 6 jurisdictions replaced a graduated schedule with a single rate in this window and kept it. The largest cut of any kind was Arizona, down 5.50% across six years.
Each year is sourced separately and nothing is interpolated. 2021–2024 are Tax Foundation's "as of 1 January" editions; 2025 and 2026 are the rate enacted for the whole year, from each state's own source. See how the two differ.
The national picture
One marker per sourced year. Lines join the points to show direction; no value between markers is implied.
Median, mean and maximum are taken across the jurisdictions that actually levy a tax on ordinary income in each year, so the nine that levy none do not drag the average down.
| Year | Taxing jurisdictions | Median | Mean | Highest |
|---|---|---|---|---|
| 2021 | 42 | 5.99% | 6.56% | 13.30% |
| 2022 | 42 | 5.75% | 6.46% | 13.30% |
| 2023 | 42 | 5.80% | 6.38% | 13.30% |
| 2024 | 42 | 5.75% | 6.22% | 13.30% |
| 2025 | 42 | 5.30% | 6.07% | 13.30% |
| 2026 | 42 | 5.21% | 6.01% | 13.30% |
Every jurisdiction, 2021 to 2026
Top marginal rate on ordinary income, including any surtax that reaches it. A dash means the jurisdiction levied no tax on ordinary income that year.
| Jurisdiction | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Net |
|---|---|---|---|---|---|---|---|
| Alabama | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | — |
| Alaska | — | — | — | — | — | — | — |
| Arizona | 8.00% | 4.50% | 2.50% | 2.50% | 2.50% | 2.50% | −5.50% |
| Arkansas | 5.90% | 5.50% | 4.90% | 4.40% | 3.90% | 3.70% | −2.20% |
| California | 13.30% | 13.30% | 13.30% | 13.30% | 13.30% | 13.30% | — |
| Colorado | 4.55% | 4.55% | 4.40% | 4.40% | 4.40% | 4.40% | −0.15% |
| Connecticut | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | — |
| Delaware | 6.60% | 6.60% | 6.60% | 6.60% | 6.60% | 6.60% | — |
| District of Columbia | 8.95% | 10.75% | 10.75% | 10.75% | 10.75% | 10.75% | +1.80% |
| Florida | — | — | — | — | — | — | — |
| Georgia | 5.75% | 5.75% | 5.75% | 5.49% | 5.19% | 4.99% | −0.76% |
| Hawaii | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | — |
| Idaho | 6.93% | 6.00% | 5.80% | 5.80% | 5.30% | 5.30% | −1.63% |
| Illinois | 4.95% | 4.95% | 4.95% | 4.95% | 4.95% | 4.95% | — |
| Indiana | 3.23% | 3.23% | 3.15% | 3.05% | 3.00% | 2.95% | −0.28% |
| Iowa | 8.53% | 8.53% | 6.00% | 5.70% | 3.80% | 3.80% | −4.73% |
| Kansas | 5.70% | 5.70% | 5.70% | 5.70% | 5.58% | 5.58% | −0.12% |
| Kentucky | 5.00% | 5.00% | 4.50% | 4.00% | 4.00% | 3.50% | −1.50% |
| Louisiana | 6.00% | 4.25% | 4.25% | 4.25% | 3.00% | 3.00% | −3.00% |
| Maine | 7.15% | 7.15% | 7.15% | 7.15% | 7.15% | 9.15% | +2.00% |
| Maryland | 5.75% | 5.75% | 5.75% | 5.75% | 6.50% | 6.50% | +0.75% |
| Massachusetts | 5.00% | 5.00% | 9.00% | 9.00% | 9.00% | 9.00% | +4.00% |
| Michigan | 4.25% | 4.25% | 4.25% | 4.25% | 4.25% | 4.25% | — |
| Minnesota | 9.85% | 9.85% | 9.85% | 9.85% | 9.85% | 9.85% | — |
| Mississippi | 5.00% | 5.00% | 5.00% | 4.70% | 4.40% | 4.00% | −1.00% |
| Missouri | 5.40% | 5.40% | 4.95% | 4.80% | 4.70% | 4.70% | −0.70% |
| Montana | 6.90% | 6.75% | 6.75% | 5.90% | 5.90% | 5.65% | −1.25% |
| Nebraska | 6.84% | 6.84% | 6.64% | 5.84% | 5.20% | 4.55% | −2.29% |
| Nevada | — | — | — | — | — | — | — |
| New Hampshire | — | — | — | — | — | — | — |
| New Jersey | 10.75% | 10.75% | 10.75% | 10.75% | 10.75% | 10.75% | — |
| New Mexico | 5.90% | 5.90% | 5.90% | 5.90% | 5.90% | 5.90% | — |
| New York | 8.82% | 10.90% | 10.90% | 10.90% | 10.90% | 10.90% | +2.08% |
| North Carolina | 5.25% | 4.99% | 4.75% | 4.50% | 4.25% | 3.99% | −1.26% |
| North Dakota | 2.90% | 2.90% | 2.90% | 2.50% | 2.50% | 2.50% | −0.40% |
| Ohio | 4.80% | 3.99% | 3.99% | 3.50% | 3.13% | 2.75% | −2.05% |
| Oklahoma | 5.00% | 4.75% | 4.75% | 4.75% | 4.75% | 4.50% | −0.50% |
| Oregon | 9.90% | 9.90% | 9.90% | 9.90% | 9.90% | 9.90% | — |
| Pennsylvania | 3.07% | 3.07% | 3.07% | 3.07% | 3.07% | 3.07% | — |
| Rhode Island | 5.99% | 5.99% | 5.99% | 5.99% | 5.99% | 5.99% | — |
| South Carolina | 7.00% | 7.00% | 6.50% | 6.40% | 6.00% | 5.21% | −1.79% |
| South Dakota | — | — | — | — | — | — | — |
| Tennessee | — | — | — | — | — | — | — |
| Texas | — | — | — | — | — | — | — |
| Utah | 4.95% | 4.95% | 4.85% | 4.65% | 4.50% | 4.45% | −0.50% |
| Vermont | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | — |
| Virginia | 5.75% | 5.75% | 5.75% | 5.75% | 5.75% | 5.75% | — |
| Washington | — | — | — | — | — | — | — |
| West Virginia | 6.50% | 6.50% | 6.50% | 5.12% | 4.82% | 4.58% | −1.92% |
| Wisconsin | 7.65% | 7.65% | 7.65% | 7.65% | 7.65% | 7.65% | — |
| Wyoming | — | — | — | — | — | — | — |
The flat-tax conversions
6 jurisdictions replaced a graduated schedule with a single rate in this window and have kept it since. A conversion only counts here if it stuck: a table that happens to show one rate in a single year, with graduated years on either side, is a quirk of how that year was published, not a reform.
Two bases, and why they can disagree
Years up to 2024 come from Tax Foundation's annual State Individual Income Tax Rates and Brackets, each edition titled "as of 1 January". That is a snapshot: a state that cut its rate in March shows the old figure for that year.
2025 and 2026 come from each state's own revenue department, and are the rate enacted for the whole tax year. Where the two disagree — a mid-year cut, or a scheduled cut that was still contingent when an edition went to press — the record keeps both figures and the state page shows them side by side. Nothing is averaged and nothing is dropped.
Both bases measure the same thing otherwise: the top marginal rate on ordinary income, including any surtax that reaches it. That is why California shows 13.3% rather than 12.3%, and Massachusetts 9% rather than 5%.
What this page does not tell you
Only the top rate is carried back. Brackets, standard deductions and exemptions for years before 2025 are not in this dataset, so this page cannot tell you what anyone actually paid. A state can cut its top rate and raise the bill for most filers by narrowing a bracket or trimming a deduction.
Six years is a short history. It is as far back as we could source every jurisdiction for every year without interpolating, so it is as far back as this page goes.
Local income taxes are excluded throughout, as are the nine jurisdictions' taxes on narrow bases — New Hampshire's interest and dividends tax and Washington's capital gains tax are not taxes on ordinary income and are shown as no tax here. See capital gains tax by state and local income taxes.
How we verify this data · Sources · Disclaimer — this is published information, not tax advice.
51 jurisdictions have enough sourced years for their own history page. Current rates for every state.