State Income Tax Rankings — 2026
There is no single ranking of state income taxes, because there is no single question. A state can have the highest top rate and a below-average bill for most earners. Below are the orderings that actually answer something, each computed from the same verified 2026 data.
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 .
Highest top marginal rate
The rate applied to the highest slice of income. Says nothing about what a typical earner pays.
| # | Jurisdiction | Value |
|---|---|---|
| 1 | California2025 brackets | 13.3% |
| 2 | Hawaii | 11% |
| 3 | New York | 10.9% |
| 4 | District of Columbia | 10.75% |
| 5 | New Jersey | 10.75% |
| 6 | Oregon | 9.9% |
| 7 | Minnesota | 9.85% |
| 8 | Maine | 9.15% |
| 9 | Massachusetts | 9% |
| 10 | Vermont | 8.75% |
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 .
Biggest tax bill on $100,000
Single filer, standard deduction, no dependents. This is the ranking that reflects what most people experience.
| # | Jurisdiction | Value |
|---|---|---|
| 1 | Oregon | $7,913 · 7.91% |
| 2 | Hawaii | $5,796 · 5.80% |
| 3 | District of Columbia | $5,625 · 5.63% |
| 4 | Minnesota | $5,277 · 5.28% |
| 5 | Delaware | $5,259 · 5.26% |
| 6 | Maine | $5,129 · 5.13% |
| 7 | California2025 brackets | $5,055 · 5.05% |
| 8 | Virginia | $4,936 · 4.94% |
| 9 | New York | $4,860 · 4.86% |
| 10 | Illinois | $4,805 · 4.81% |
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 .
Highest entry rate
The rate charged on the first taxable dollar. A high entry rate hits low earners hardest.
Largest standard deduction
Income exempted before any rate applies. The single biggest reason a low-rate state can cost more than a high-rate one.
| # | Jurisdiction | Value |
|---|---|---|
| 1 | Colorado | $16,100 |
| 2 | Idaho | $16,100 |
| 3 | Iowa | $16,100 |
| 4 | Missouri | $16,100 |
| 5 | Montana | $16,100 |
| 6 | New Mexico | $16,100 |
| 7 | North Dakota | $16,100 |
| 8 | Arizona | $15,750 |
| 9 | Maine | $15,700 |
| 10 | Minnesota | $15,300 |
Most brackets
How finely a state slices income. More brackets does not necessarily mean more progressive — the thresholds matter more than the count.
| # | Jurisdiction | Value |
|---|---|---|
| 1 | Hawaii | 12 brackets |
| 2 | Maryland | 10 brackets |
| 3 | California2025 brackets | 9 brackets |
| 4 | New York | 9 brackets |
| 5 | Missouri | 8 brackets |
| 6 | Connecticut | 7 brackets |
| 7 | Delaware | 7 brackets |
| 8 | District of Columbia | 7 brackets |
| 9 | New Jersey | 7 brackets |
| 10 | New Mexico | 6 brackets |
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 .
Rankings at other incomes
Classification pages
Every figure is computed from the same dataset using the method described in our methodology. Jurisdictions whose 2026 data we could not verify are excluded from all rankings.