State Income Tax Calculator — 2026
Estimate what you owe in state income tax in any of the 50 states or DC for tax year 2026. The calculator uses each state's published rate schedule, standard deduction and personal exemption, and shows the bracket-by-bracket working rather than just a number.
Showing tax year 2026. The calculator runs on the current year only; for an earlier year see 2025 rates
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 .
- Income
- $100,000
- Standard deduction
- $5,706
- Exemptions
- $0
- Taxable income
- $94,294
Includes $153 of exemption credits applied against tax.
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $11,078 | 1% | $11,079 | $110.79 |
| $11,079 – $26,263 | 2% | $15,185 | $303.70 |
| $26,264 – $41,451 | 4% | $15,188 | $607.52 |
| $41,452 – $57,541 | 6% | $16,090 | $965.40 |
| $57,542 – $72,723 | 8% | $15,182 | $1,214.56 |
| $72,724 – $371,478 | 9.3% | $21,570 | $2,006.01 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and California's full brackets and sources.
What this calculator does and does not model
Each state page lists that state's specific limitations. The full method, including why we made each of these choices, is in the methodology. This is an educational estimate, not tax advice or a substitute for a return.
Every jurisdiction at $100,000 (2026)
Single filer, standard deduction, no dependents — the same taxpayer in every state, so the ranking is like for like.
| # | Jurisdiction | Tax owed | 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 | $669 | 0.67% |
| 11 | Arizona | $2,106 | 2.11% |
| 12 | Ohio | $2,313 | 2.31% |
| 13 | Louisiana | $2,614 | 2.61% |
| 14 | Indiana | $2,921 | 2.92% |
| 15 | Pennsylvania | $3,070 | 3.07% |
| 16 | Rhode Island | $3,148 | 3.15% |
| 17 | Iowa | $3,148 | 3.15% |
| 18 | Arkansas | $3,212 | 3.21% |
| 19 | Mississippi | $3,268 | 3.27% |
| 20 | Kentucky | $3,382 | 3.38% |
| 21 | North Carolina | $3,481 | 3.48% |
| 22 | New Mexico | $3,569 | 3.57% |
| 23 | Nebraska | $3,670 | 3.67% |
| 24 | West Virginia | $3,691 | 3.69% |
| 25 | Colorado | $3,692 | 3.69% |
| 26 | Missouri | $3,763 | 3.76% |
| 27 | Connecticut | $3,925 | 3.92% |
| 28 | Oklahoma | $3,955 | 3.95% |
| 29 | Michigan | $3,999 | 4.00% |
| 30 | Vermont | $4,076 | 4.08% |
| 31 | New Jersey | $4,180 | 4.18% |
| 32 | Georgia | $4,242 | 4.24% |
| 33 | South Carolina | $4,244 | 4.24% |
| 34 | Montana | $4,289 | 4.29% |
| 35 | Maryland | $4,386 | 4.39% |
| 36 | Wisconsin | $4,428 | 4.43% |
| 37 | Idaho | $4,447 | 4.45% |
| 38 | Utah | $4,450 | 4.45% |
| 39 | Alabama | $4,760 | 4.76% |
| 40 | Massachusetts | $4,780 | 4.78% |
| 41 | Kansas | $4,780 | 4.78% |
| 42 | Illinois | $4,805 | 4.81% |
| 43 | New York | $4,860 | 4.86% |
| 44 | Virginia | $4,936 | 4.94% |
| 45 | California | $5,055 | 5.05% |
| 46 | Maine | $5,129 | 5.13% |
| 47 | Delaware | $5,259 | 5.26% |
| 48 | Minnesota | $5,277 | 5.28% |
| 49 | District of Columbia | $5,625 | 5.63% |
| 50 | Hawaii | $5,796 | 5.80% |
| 51 | Oregon | $7,913 | 7.91% |