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Tax year 2026

State Income Tax on $100,000 — Every State Ranked (2026)

A single filer earning $100,000 pays nothing in 9 jurisdictions and up to $7,913 in Oregon — a spread of $7,913 a year on identical income. The median jurisdiction charges $3,763.

Lowest
$0
9 jurisdictions
Cheapest taxing state
$669
North Dakota
Median
$3,763
of all 51
Average where tax applies
$4,079
42 taxing jurisdictions
Highest
$7,913
Oregon

Where $100,000 is taxed hardest

State income tax owed on $100,000, single filer, 2026LowerHighertax owed
Alaska: $0AK$0Maine: $5,129ME$5,129Vermont: $4,076VT$4,076New Hampshire: $0NH$0Washington: $0WA$0Idaho: $4,447ID$4,447Montana: $4,289MT$4,289North Dakota: $669ND$669Minnesota: $5,277MN$5,277Illinois: $4,805IL$4,805Wisconsin: $4,428WI$4,428Michigan: $3,999MI$3,999Oregon: $7,913OR$7,913Nevada: $0NV$0Wyoming: $0WY$0South Dakota: $0SD$0Iowa: $3,148IA$3,148Indiana: $2,921IN$2,921Ohio: $2,313OH$2,313Pennsylvania: $3,070PA$3,070New Jersey: $4,180NJ$4,180New York: $4,860NY$4,860Connecticut: $3,925CT$3,925Massachusetts: $4,780MA$4,780Rhode Island: $3,148RI$3,148California: $5,055 (tax year 2025 figures)CA$5,055TY2025Utah: $4,450UT$4,450Colorado: $3,692CO$3,692Nebraska: $3,670NE$3,670Missouri: $3,763MO$3,763Kentucky: $3,382KY$3,382West Virginia: $3,691WV$3,691Virginia: $4,936VA$4,936Maryland: $4,386MD$4,386Delaware: $5,259DE$5,259Arizona: $2,106AZ$2,106New Mexico: $3,569NM$3,569Kansas: $4,780KS$4,780Arkansas: $3,212AR$3,212Tennessee: $0TN$0North Carolina: $3,481NC$3,481South Carolina: $4,244SC$4,244District of Columbia: $5,625DC$5,625Oklahoma: $3,955OK$3,955Louisiana: $2,614LA$2,614Mississippi: $3,268MS$3,268Alabama: $4,760AL$4,760Georgia: $4,242GA$4,242Hawaii: $5,796HI$5,796Texas: $0TX$0Florida: $0FL$0

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 .

The ten most expensive states at this income

Highest state income tax on $100,000, 2026
Oregon: $7,913Oregon$7,913Hawaii: $5,796Hawaii$5,796District of Columbia: $5,625District of Columbia$5,625Minnesota: $5,277Minnesota$5,277Delaware: $5,259Delaware$5,259Maine: $5,129Maine$5,129California: $5,055California$5,055Virginia: $4,936Virginia$4,936New York: $4,860New York$4,860Illinois: $4,805Illinois$4,805

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 51 jurisdictions ranked

Lowest tax first. Difference columns compare each jurisdiction with the cheapest and with the median.

State income tax owed on $100,000 by a single filer, 2026
#JurisdictionState taxEffective ratevs median
1Alaska$00.00%−$3,763
2Florida$00.00%−$3,763
3Nevada$00.00%−$3,763
4New Hampshire$00.00%−$3,763
5South Dakota$00.00%−$3,763
6Tennessee$00.00%−$3,763
7Texas$00.00%−$3,763
8Washington$00.00%−$3,763
9Wyoming$00.00%−$3,763
10North Dakota$6690.67%−$3,093
11Arizona$2,1062.11%−$1,656
12Ohio$2,3132.31%−$1,449
13Louisiana$2,6142.61%−$1,149
14Indiana$2,9212.92%−$842
15Pennsylvania$3,0703.07%−$693
16Rhode Island$3,1483.15%−$615
17Iowa$3,1483.15%−$614
18Arkansas$3,2123.21%−$550
19Mississippi$3,2683.27%−$495
20Kentucky$3,3823.38%−$380
21North Carolina$3,4813.48%−$281
22New Mexico$3,5693.57%−$194
23Nebraska$3,6703.67%−$92
24West Virginia$3,6913.69%−$72
25Colorado$3,6923.69%−$71
26Missouri$3,7633.76%$0
27Connecticut$3,9253.92%+$162
28Oklahoma$3,9553.95%+$192
29Michigan$3,9994.00%+$237
30Vermont$4,0764.08%+$313
31New Jersey$4,1804.18%+$417
32Georgia$4,2424.24%+$479
33South Carolina$4,2444.24%+$481
34Montana$4,2894.29%+$526
35Maryland$4,3864.39%+$624
36Wisconsin$4,4284.43%+$665
37Idaho$4,4474.45%+$684
38Utah$4,4504.45%+$687
39Alabama$4,7604.76%+$997
40Massachusetts$4,7804.78%+$1,017
41Kansas$4,7804.78%+$1,018
42Illinois$4,8054.81%+$1,043
43New York$4,8604.86%+$1,097
44Virginia$4,9364.94%+$1,173
45California2025 brackets$5,0555.05%+$1,292
46Maine$5,1295.13%+$1,366
47Delaware$5,2595.26%+$1,496
48Minnesota$5,2775.28%+$1,514
49District of Columbia$5,6255.63%+$1,862
50Hawaii$5,7965.80%+$2,034
51Oregon$7,9137.91%+$4,151

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 .

The same taxpayer at other incomes

← State tax on $75,000 · State tax on $150,000 →

Every state page

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 .

Figures are computed from each state's published 2026 rate schedule using the method in our methodology. Jurisdictions whose 2026 data we could not verify against a primary source are excluded rather than estimated. Where a state has not yet published its 2026 figures, its last verified schedule is carried forward and labelled as that year beside every figure it produces.