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.
Highest top marginal rate
The rate applied to the highest slice of income. Says nothing about what a typical earner pays.
| # | Jurisdiction | Value |
|---|---|---|
| 1 | Hawaii | 11% |
| 2 | New York | 10.9% |
| 3 | District of Columbia | 10.75% |
| 4 | New Jersey | 10.75% |
| 5 | Oregon | 9.9% |
| 6 | Minnesota | 9.85% |
| 7 | Maine | 9.15% |
| 8 | Massachusetts | 9% |
| 9 | Vermont | 8.75% |
| 10 | Wisconsin | 7.65% |
Biggest tax bill on $100,000
Single filer, standard deduction, no dependents. This is the ranking that reflects what most people experience.
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 | New York | 9 brackets |
| 4 | Missouri | 8 brackets |
| 5 | Connecticut | 7 brackets |
| 6 | Delaware | 7 brackets |
| 7 | District of Columbia | 7 brackets |
| 8 | New Jersey | 7 brackets |
| 9 | New Mexico | 6 brackets |
| 10 | Arkansas | 5 brackets |
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.