State Income Tax Rates by State — 2026
Individual income tax rates for all 50 states and the District of Columbia, tax year 2026. 9 jurisdictions levy no individual income tax at all; 15 apply a single flat rate; 27 use graduated brackets. Every figure below is traceable to the state's own revenue department — open any state page for the citation and the date we last checked it.
Income tax owed on $100,000, by state (2026)
Single filer, standard deduction, no dependents. Every state in this map is also a row in the table below — the map is a shortcut, not the only way in.
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, 2026
Sort any column, or filter by structure. Rates shown are for single filers; each state page carries all four filing statuses.
| Local | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Alabama | 2% | 5% | 3 | $3,000 | $2,2604.52% | $4,7604.76% | $12,2604.90% | $24,7604.95% | Yes |
| Alaskano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| Arizonaflat | 2.5% | 2.5% | 1 | $15,750 | $8561.71% | $2,1062.11% | $5,8562.34% | $12,1062.42% | No |
| Arkansas | 2% | 3.7% | 5 | $2,470 | $1,3622.72% | $3,2123.21% | $8,7623.50% | $18,0123.60% | No |
| California2025 brackets | 1% | 13.3% | 9 | $5,706 | $1,0402.08% | $5,0555.05% | $19,0057.60% | $43,9688.79% | No |
| Coloradoflat | 4.4% | 4.4% | 1 | $16,100 | $1,4922.98% | $3,6923.69% | $10,2924.12% | $21,2924.26% | No |
| Connecticut | 2% | 6.99% | 7 | None | $1,3252.65% | $3,9253.92% | $13,0255.21% | $30,2156.04% | No |
| Delaware | 2.2% | 6.6% | 7 | $3,250 | $2,0984.20% | $5,2595.26% | $15,1596.06% | $31,6596.33% | Yes |
| District of Columbia | 4% | 10.75% | 7 | $15,000 | $1,9003.80% | $5,6255.63% | $18,3757.35% | $41,3888.28% | No |
| Floridano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| Georgiaflat | 4.99% | 4.99% | 1 | $15,000 | $1,7473.49% | $4,2424.24% | $11,7274.69% | $24,2024.84% | No |
| Hawaii | 1.4% | 11% | 12 | $8,000 | $2,0254.05% | $5,7965.80% | $17,8937.16% | $44,2108.84% | No |
| Idahoflat | 5.3% | 5.3% | 1 | $16,100 | $1,7973.59% | $4,4474.45% | $12,3974.96% | $25,6475.13% | No |
| Illinoisflat | 4.95% | 4.95% | 1 | None | $2,3304.66% | $4,8054.81% | $12,2304.89% | $24,6054.92% | No |
| Indianaflat | 2.95% | 2.95% | 1 | None | $1,4462.89% | $2,9212.92% | $7,3462.94% | $14,7212.94% | Yes |
| Iowaflat | 3.8% | 3.8% | 1 | $16,100 | $1,2482.50% | $3,1483.15% | $8,8483.54% | $18,3483.67% | Yes |
| Kansas | 5.2% | 5.58% | 2 | $3,605 | $1,9903.98% | $4,7804.78% | $13,1505.26% | $27,1005.42% | Yes |
| Kentuckyflat | 3.5% | 3.5% | 1 | $3,360 | $1,6323.26% | $3,3823.38% | $8,6323.45% | $17,3823.48% | Yes |
| Louisianaflat | 3% | 3% | 1 | $12,875 | $1,1142.23% | $2,6142.61% | $7,1142.85% | $14,6142.92% | No |
| Maine | 5.8% | 9.15% | 3 | $15,700 | $1,6973.39% | $5,1295.13% | $15,8546.34% | $33,7296.75% | No |
| Maryland | 2% | 6.5% | 10 | $3,350 | $2,0114.02% | $4,3864.39% | $12,4004.96% | $26,7585.35% | Yes |
| Massachusettsflat | 5% | 9% | 1 | None | $2,2804.56% | $4,7804.78% | $12,2804.91% | $24,7804.96% | No |
| Michiganflat | 4.25% | 4.25% | 1 | None | $1,8743.75% | $3,9994.00% | $10,3744.15% | $20,9994.20% | Yes |
| Minnesota | 5.35% | 9.85% | 4 | $15,300 | $1,8773.75% | $5,2775.28% | $17,4236.97% | $42,0488.41% | No |
| Mississippiflat | 4% | 4% | 2 | $2,300 | $1,2682.54% | $3,2683.27% | $9,2683.71% | $19,2683.85% | No |
| Missouri | 2% | 4.7% | 8 | $16,100 | $1,4132.83% | $3,7633.76% | $10,8134.33% | $22,5634.51% | Yes |
| Montana | 4.7% | 5.65% | 2 | $16,100 | $1,5933.19% | $4,2894.29% | $12,7645.11% | $26,8895.38% | No |
| Nebraska | 2.46% | 4.55% | 4 | $8,850 | $1,3952.79% | $3,6703.67% | $10,4954.20% | $21,8704.37% | No |
| Nevadano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| New Hampshireno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| New Jersey | 1.4% | 10.75% | 7 | None | $1,2152.43% | $4,1804.18% | $13,7355.49% | $29,6605.93% | No |
| New Mexico | 1.5% | 5.9% | 6 | $16,100 | $1,1842.37% | $3,5693.57% | $11,1584.46% | $25,9085.18% | No |
| New York | 3.9% | 10.9% | 9 | $8,000 | $2,1034.21% | $4,8604.86% | $13,9625.58% | $31,0876.22% | Yes |
| North Carolinaflat | 3.99% | 3.99% | 1 | $12,750 | $1,4862.97% | $3,4813.48% | $9,4663.79% | $19,4413.89% | No |
| North Dakota | 1.95% | 2.5% | 3 | $16,100 | $00.00% | $6690.67% | $3,5941.44% | $9,7541.95% | No |
| Ohio | 2.75% | 2.75% | 2 | None | $9381.88% | $2,3132.31% | $6,4382.58% | $13,3132.66% | Yes |
| Oklahoma | 2.5% | 4.5% | 4 | $6,350 | $1,7053.41% | $3,9553.95% | $10,7054.28% | $21,9554.39% | No |
| Oregon | 4.75% | 9.9% | 4 | $2,910 | $3,5387.08% | $7,9137.91% | $22,4428.98% | $47,1929.44% | Yes |
| Pennsylvaniaflat | 3.07% | 3.07% | 1 | None | $1,5353.07% | $3,0703.07% | $7,6753.07% | $15,3503.07% | Yes |
| Rhode Island | 3.75% | 5.99% | 3 | $11,200 | $1,2582.52% | $3,1483.15% | $10,8574.34% | $25,8325.17% | No |
| South Carolina | 1.99% | 5.21% | 2 | $15,000 | $1,0002.00% | $4,2444.24% | $12,0594.82% | $25,0845.02% | No |
| South Dakotano tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| Tennesseeno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| Texasno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| Utahflat | 4.45% | 4.45% | 1 | None | $1,6663.33% | $4,4504.45% | $11,1254.45% | $22,2504.45% | No |
| Vermont | 3.35% | 8.75% | 4 | $7,850 | $1,2312.46% | $4,0764.08% | $15,1156.05% | $36,7657.35% | No |
| Virginia | 2% | 5.75% | 4 | $8,750 | $2,0614.12% | $4,9364.94% | $13,5615.42% | $27,9365.59% | No |
| Washingtonno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
| West Virginia | 2.11% | 4.58% | 5 | None | $1,4442.89% | $3,6913.69% | $10,5614.22% | $22,0114.40% | No |
| Wisconsin | 3.5% | 7.65% | 4 | $13,960 | $1,5773.15% | $4,4284.43% | $12,6095.04% | $29,7745.95% | No |
| Wyomingno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
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 .
Tax figures assume the state standard deduction and personal exemption, no dependents and no itemised deductions or credits. Local income taxes are flagged but not included. See methodology.
Jurisdictions shown on an earlier year's figures
Cut the data another way
Tax at a specific income
Every state
- Alabama 5%
- Alaska no tax
- Arizona 2.5%
- Arkansas 3.7%
- California 13.3%
- Colorado 4.4%
- Connecticut 6.99%
- Delaware 6.6%
- District of Columbia 10.75%
- Florida no tax
- Georgia 4.99%
- Hawaii 11%
- Idaho 5.3%
- Illinois 4.95%
- Indiana 2.95%
- Iowa 3.8%
- Kansas 5.58%
- Kentucky 3.5%
- Louisiana 3%
- Maine 9.15%
- Maryland 6.5%
- Massachusetts 9%
- Michigan 4.25%
- Minnesota 9.85%
- Mississippi 4%
- Missouri 4.7%
- Montana 5.65%
- Nebraska 4.55%
- Nevada no tax
- New Hampshire no tax
- New Jersey 10.75%
- New Mexico 5.9%
- New York 10.9%
- North Carolina 3.99%
- North Dakota 2.5%
- Ohio 2.75%
- Oklahoma 4.5%
- Oregon 9.9%
- Pennsylvania 3.07%
- Rhode Island 5.99%
- South Carolina 5.21%
- South Dakota no tax
- Tennessee no tax
- Texas no tax
- Utah 4.45%
- Vermont 8.75%
- Virginia 5.75%
- Washington no tax
- West Virginia 4.58%
- Wisconsin 7.65%
- Wyoming no tax
Other tax years: 2026 (current)2025