Progressive (Graduated) Income Tax States — 2026
27 U.S. jurisdictions use graduated income tax brackets in tax year 2026: the rate rises as taxable income rises, and each rate applies only to the slice of income inside its own bracket.
How progressive they actually are varies enormously. Hawaii runs 12 separate brackets; several states reach their top rate on incomes most workers exceed, which makes them graduated on paper and close to flat in practice. The bracket count and the rate spread in the table show which is which.
Graduated states with the most brackets, 2026
Showing the first 15. All 27 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 27 jurisdictions in this ranking
| # | Jurisdiction | Top rate | Tax on $100K | Effective rate |
|---|---|---|---|---|
| 1 | Hawaii | 11% | $5,796 | 5.80% |
| 2 | Maryland | 6.5% | $4,386 | 4.39% |
| 3 | California2025 brackets | 13.3% | $5,055 | 5.05% |
| 4 | New York | 10.9% | $4,860 | 4.86% |
| 5 | Missouri | 4.7% | $3,763 | 3.76% |
| 6 | District of Columbia | 10.75% | $5,625 | 5.63% |
| 7 | New Jersey | 10.75% | $4,180 | 4.18% |
| 8 | Connecticut | 6.99% | $3,925 | 3.92% |
| 9 | Delaware | 6.6% | $5,259 | 5.26% |
| 10 | New Mexico | 5.9% | $3,569 | 3.57% |
| 11 | West Virginia | 4.58% | $3,691 | 3.69% |
| 12 | Arkansas | 3.7% | $3,212 | 3.21% |
| 13 | Oregon | 9.9% | $7,913 | 7.91% |
| 14 | Minnesota | 9.85% | $5,277 | 5.28% |
| 15 | Vermont | 8.75% | $4,076 | 4.08% |
| 16 | Wisconsin | 7.65% | $4,428 | 4.43% |
| 17 | Virginia | 5.75% | $4,936 | 4.94% |
| 18 | Nebraska | 4.55% | $3,670 | 3.67% |
| 19 | Oklahoma | 4.5% | $3,955 | 3.95% |
| 20 | Maine | 9.15% | $5,129 | 5.13% |
| 21 | Rhode Island | 5.99% | $3,148 | 3.15% |
| 22 | Alabama | 5% | $4,760 | 4.76% |
| 23 | North Dakota | 2.5% | $669 | 0.67% |
| 24 | Montana | 5.65% | $4,289 | 4.29% |
| 25 | Kansas | 5.58% | $4,780 | 4.78% |
| 26 | South Carolina | 5.21% | $4,244 | 4.24% |
| 27 | Ohio | 2.75% | $2,313 | 2.31% |
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.
Graduated on paper is not always graduated in practice
A state with nine brackets that all sit below $30,000 of taxable income behaves like a flat tax for almost everyone who works full time. A state with three brackets where the top one starts above $1,000,000 is steeply progressive at the very top and flat below it. Read the bracket thresholds on each state page, not just the count — how tax brackets actually work. Compare with the flat-rate states.