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

9 jurisdictions

Cheapest taxing state

$669

North Dakota

Median

$3,763

of all 51

Average where tax applies

$4,055

41 taxing jurisdictions

Highest

$7,913

Oregon

Where $100,000 is taxed hardest

State income tax owed on $100,000, single filer, 2026LowerHighertax owed

The ten most expensive states at this income

Highest state income tax on $100,000, 2026

All 50 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
#	Jurisdiction	Taxable income	State tax	Effective rate	Marginal rate	Per month	vs lowest	vs median
1	Alaska	—	$0	0.00%	—	$0	—	−$3,727
2	Florida	—	$0	0.00%	—	$0	—	−$3,727
3	Nevada	—	$0	0.00%	—	$0	—	−$3,727
4	New Hampshire	—	$0	0.00%	—	$0	—	−$3,727
5	South Dakota	—	$0	0.00%	—	$0	—	−$3,727
6	Tennessee	—	$0	0.00%	—	$0	—	−$3,727
7	Texas	—	$0	0.00%	—	$0	—	−$3,727
8	Washington	—	$0	0.00%	—	$0	—	−$3,727
9	Wyoming	—	$0	0.00%	—	$0	—	−$3,727
10	North Dakota	$83,900	$669	0.67%	1.95%	$56	+$669	−$3,058
11	Arizona	$84,250	$2,106	2.11%	2.5%	$176	+$2,106	−$1,621
12	Ohio	$98,100	$2,313	2.31%	2.75%	$193	+$2,313	−$1,414
13	Louisiana	$87,125	$2,614	2.61%	3%	$218	+$2,614	−$1,113
14	Indiana	$99,000	$2,921	2.92%	2.95%	$243	+$2,921	−$807
15	Pennsylvania	$100,000	$3,070	3.07%	3.07%	$256	+$3,070	−$657
16	Rhode Island	$83,550	$3,148	3.15%	4.75%	$262	+$3,148	−$579
17	Iowa	$83,900	$3,148	3.15%	3.8%	$262	+$3,148	−$579
18	Arkansas	$97,530	$3,212	3.21%	3.7%	$268	+$3,212	−$515
19	Mississippi	$91,700	$3,268	3.27%	4%	$272	+$3,268	−$459
20	Kentucky	$96,640	$3,382	3.38%	3.5%	$282	+$3,382	−$345
21	North Carolina	$87,250	$3,481	3.48%	3.99%	$290	+$3,481	−$246
22	New Mexico	$83,900	$3,569	3.57%	4.9%	$297	+$3,569	−$158
23	Nebraska	$91,150	$3,670	3.67%	4.55%	$306	+$3,670	−$57
24	West Virginia	$98,000	$3,691	3.69%	4.58%	$308	+$3,691	−$36
25	Colorado	$83,900	$3,692	3.69%	4.4%	$308	+$3,692	−$36
26	Missouri	$83,900	$3,763	3.76%	4.7%	$314	+$3,763	+$36
27	Connecticut	$85,000	$3,925	3.92%	5.5%	$327	+$3,925	+$198
28	Oklahoma	$92,650	$3,955	3.95%	4.5%	$330	+$3,955	+$227
29	Michigan	$94,100	$3,999	4.00%	4.25%	$333	+$3,999	+$272
30	Vermont	$86,750	$4,076	4.08%	6.6%	$340	+$4,076	+$349
31	New Jersey	$99,000	$4,180	4.18%	6.37%	$348	+$4,180	+$453
32	Georgia	$85,000	$4,242	4.24%	4.99%	$353	+$4,242	+$514
33	South Carolina	$100,000	$4,244	4.24%	5.21%	$354	+$4,244	+$517
34	Montana	$83,900	$4,289	4.29%	5.65%	$357	+$4,289	+$562
35	Maryland	$93,450	$4,386	4.39%	4.75%	$366	+$4,386	+$659
36	Wisconsin	$94,926	$4,428	4.43%	5.3%	$369	+$4,428	+$700
37	Idaho	$83,900	$4,447	4.45%	5.3%	$371	+$4,447	+$720
38	Utah	$100,000	$4,450	4.45%	4.45%	$371	+$4,450	+$723
39	Alabama	$96,000	$4,760	4.76%	5%	$397	+$4,760	+$1,033
40	Massachusetts	$95,600	$4,780	4.78%	5%	$398	+$4,780	+$1,053
41	Kansas	$87,235	$4,780	4.78%	5.58%	$398	+$4,780	+$1,053
42	Illinois	$97,075	$4,805	4.81%	4.95%	$400	+$4,805	+$1,078
43	New York	$92,000	$4,860	4.86%	5.9%	$405	+$4,860	+$1,133
44	Virginia	$90,320	$4,936	4.94%	5.75%	$411	+$4,936	+$1,209
45	Maine	$79,000	$5,129	5.13%	7.15%	$427	+$5,129	+$1,402
46	Delaware	$96,750	$5,259	5.26%	6.6%	$438	+$5,259	+$1,532
47	Minnesota	$84,700	$5,277	5.28%	6.8%	$440	+$5,277	+$1,549
48	District of Columbia	$85,000	$5,625	5.63%	8.5%	$469	+$5,625	+$1,898
49	Hawaii	$90,856	$5,796	5.80%	7.6%	$483	+$5,796	+$2,069
50	Oregon	$97,090	$7,913	7.91%	8.75%	$659	+$7,913	+$4,186

The same taxpayer at other incomes

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

Every state page

Alabama $4,760
Alaska $0
Arizona $2,106
Arkansas $3,212
Colorado $3,692
Connecticut $3,925
Delaware $5,259
District of Columbia $5,625
Florida $0
Georgia $4,242
Hawaii $5,796
Idaho $4,447
Illinois $4,805
Indiana $2,921
Iowa $3,148
Kansas $4,780
Kentucky $3,382
Louisiana $2,614
Maine $5,129
Maryland $4,386
Massachusetts $4,780
Michigan $3,999
Minnesota $5,277
Mississippi $3,268
Missouri $3,763
Montana $4,289
Nebraska $3,670
Nevada $0
New Hampshire $0
New Jersey $4,180
New Mexico $3,569
New York $4,860
North Carolina $3,481
North Dakota $669
Ohio $2,313
Oklahoma $3,955
Oregon $7,913
Pennsylvania $3,070
Rhode Island $3,148
South Carolina $4,244
South Dakota $0
Tennessee $0
Texas $0
Utah $4,450
Vermont $4,076
Virginia $4,936
Washington $0
West Virginia $3,691
Wisconsin $4,428
Wyoming $0

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.