Lowest Income Tax States — 2026
9 jurisdictions charge no individual income tax at all, so they share first place. Of the states that do tax income, North Dakota is cheapest for a single filer on $100,000 — $669 a year, an effective rate of 0.67%.
This ranking is by tax actually owed, not by headline rate, because deductions change the order. Several states with a low statutory rate and no standard deduction cost more than states with a higher rate and a generous one.
Lowest income tax bills on $100,000, 2026
Showing the first 15. All 25 are in the table below.
All 25 jurisdictions in this ranking
| # | Jurisdiction | Top rate | Tax on $100K | Effective rate |
|---|---|---|---|---|
| 1 | Alaska | — | $0 | 0.00% |
| 2 | Florida | — | $0 | 0.00% |
| 3 | Nevada | — | $0 | 0.00% |
| 4 | New Hampshire | — | $0 | 0.00% |
| 5 | South Dakota | — | $0 | 0.00% |
| 6 | Tennessee | — | $0 | 0.00% |
| 7 | Texas | — | $0 | 0.00% |
| 8 | Washington | — | $0 | 0.00% |
| 9 | Wyoming | — | $0 | 0.00% |
| 10 | North Dakota | 2.5% | $669 | 0.67% |
| 11 | Arizona | 2.5% | $2,106 | 2.11% |
| 12 | Ohio | 2.75% | $2,313 | 2.31% |
| 13 | Louisiana | 3% | $2,614 | 2.61% |
| 14 | Indiana | 2.95% | $2,921 | 2.92% |
| 15 | Pennsylvania | 3.07% | $3,070 | 3.07% |
| 16 | Rhode Island | 5.99% | $3,148 | 3.15% |
| 17 | Iowa | 3.8% | $3,148 | 3.15% |
| 18 | Arkansas | 3.7% | $3,212 | 3.21% |
| 19 | Mississippi | 4% | $3,268 | 3.27% |
| 20 | Kentucky | 3.5% | $3,382 | 3.38% |
| 21 | North Carolina | 3.99% | $3,481 | 3.48% |
| 22 | New Mexico | 5.9% | $3,569 | 3.57% |
| 23 | Nebraska | 4.55% | $3,670 | 3.67% |
| 24 | West Virginia | 4.58% | $3,691 | 3.69% |
| 25 | Colorado | 4.4% | $3,692 | 3.69% |
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.
Low rate is not the same as low bill
Two things drive the bill: the rate schedule and the amount of income that never reaches it. A state charging 5% on income above a $15,000 standard deduction takes less from a $60,000 earner than a state charging 4% from the first dollar. That is why we rank by tax owed and publish the deduction alongside the rate. For the full picture see every state side by side or check the states that charge nothing.