State Income Tax Rates by State — 2025
Jurisdictions
51
No income tax
9
Flat rate
15
Graduated
27
Highest top rate
13.3%
California
All 51 jurisdictions, 2025
51 of 51 jurisdictions
| 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% | 3.9% | 5 | $2,470 | $1,4052.81% | $3,3553.35% | $9,2053.68% | $18,9553.79% | No |
| California | 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 | $15,750 | $1,5073.01% | $3,7073.71% | $10,3074.12% | $21,3074.26% | 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 | 5.19% | 5.19% | 1 | $12,000 | $1,9723.94% | $4,5674.57% | $12,3524.94% | $25,3275.07% | No |
| Hawaii | 1.4% | 11% | 12 | $4,400 | $2,2844.57% | $6,0706.07% | $18,2177.29% | $44,6068.92% | No |
| Idahoflat | 5.3% | 5.3% | 1 | $15,750 | $1,8153.63% | $4,4654.47% | $12,4154.97% | $25,6655.13% | No |
| Illinoisflat | 4.95% | 4.95% | 1 | None | $2,3344.67% | $4,8094.81% | $12,2344.89% | $24,6094.92% | No |
| Indianaflat | 3% | 3% | 1 | None | $1,4702.94% | $2,9702.97% | $7,4702.99% | $14,9702.99% | Yes |
| Iowaflat | 3.8% | 3.8% | 1 | $15,750 | $1,2622.52% | $3,1623.16% | $8,8623.54% | $18,3623.67% | Yes |
| Kansas | 5.2% | 5.58% | 2 | $3,605 | $1,9903.98% | $4,7804.78% | $13,1505.26% | $27,1005.42% | Yes |
| Kentuckyflat | 4% | 4% | 1 | $3,270 | $1,8693.74% | $3,8693.87% | $9,8693.95% | $19,8693.97% | Yes |
| Louisianaflat | 3% | 3% | 1 | $12,500 | $1,1252.25% | $2,6252.63% | $7,1252.85% | $14,6252.93% | No |
| Maine | 5.8% | 7.15% | 3 | $15,000 | $1,7603.52% | $5,2015.20% | $15,9266.37% | $33,8016.76% | 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 | $1,8793.76% | $4,0044.00% | $10,3794.15% | $21,0044.20% | Yes |
| Minnesota | 5.35% | 9.85% | 4 | $14,950 | $1,9113.82% | $5,3115.31% | $17,5847.03% | $42,2098.44% | No |
| Mississippiflat | 4.4% | 4.4% | 2 | $2,300 | $1,3952.79% | $3,5953.59% | $10,1954.08% | $21,1954.24% | No |
| Missouri | 2% | 4.7% | 8 | $15,750 | $1,4342.87% | $3,7843.78% | $10,8344.33% | $22,5844.52% | Yes |
| Montana | 4.7% | 5.9% | 2 | $15,750 | $1,7683.54% | $4,7184.72% | $13,5685.43% | $28,3185.66% | No |
| Nebraska | 2.46% | 5.2% | 4 | $8,600 | $1,5043.01% | $4,1044.10% | $11,9044.76% | $24,9044.98% | 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 | $15,750 | $1,2012.40% | $3,5863.59% | $11,1794.47% | $25,9295.19% | No |
| New York | 4% | 10.9% | 9 | $8,000 | $2,1454.29% | $4,9524.95% | $14,1785.67% | $31,3036.26% | Yes |
| North Carolinaflat | 4.25% | 4.25% | 1 | $12,750 | $1,5833.17% | $3,7083.71% | $10,0834.03% | $20,7084.14% | No |
| North Dakota | 1.95% | 2.5% | 3 | $15,750 | $00.00% | $6980.70% | $3,6231.45% | $9,8141.96% | No |
| Ohio | 2.75% | 3.125% | 3 | None | $9351.87% | $2,3102.31% | $7,0072.80% | $14,8192.96% | Yes |
| Oklahoma | 0.25% | 4.75% | 6 | $6,350 | $1,8373.67% | $4,2124.21% | $11,3374.53% | $23,2124.64% | No |
| Oregon | 4.75% | 9.9% | 4 | $2,835 | $3,5617.12% | $7,9367.94% | $22,4668.99% | $47,2169.44% | 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 | $10,900 | $1,2752.55% | $3,1913.19% | $10,9654.39% | $25,9405.19% | No |
| South Carolina | 3% | 6% | 3 | None | $2,3584.72% | $5,3585.36% | $14,3585.74% | $29,3585.87% | 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 | 4.5% | 4.5% | 1 | None | $1,7183.44% | $4,5004.50% | $11,2504.50% | $22,5004.50% | No |
| Vermont | 3.35% | 8.75% | 4 | $7,650 | $1,2412.48% | $4,1404.14% | $15,2136.09% | $36,9437.39% | 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 | 2.22% | 4.82% | 5 | None | $1,5213.04% | $3,8853.89% | $11,1154.45% | $23,1654.63% | No |
| Wisconsin | 3.5% | 7.65% | 4 | $13,560 | $1,6013.20% | $4,4694.47% | $12,6265.05% | $30,0136.00% | No |
| Wyomingno tax | — | — | — | — | $00.00% | $00.00% | $00.00% | $00.00% | No |
What changed between 2025 and 2026
Change in tax owed by a single filer on $100,000. Only jurisdictions with verified data for both years appear.
| Jurisdiction | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| South Carolina | $5,358 | $4,244 | −$1,114 |
| Kentucky | $3,869 | $3,382 | −$487 |
| Nebraska | $4,104 | $3,670 | −$433 |
| Montana | $4,718 | $4,289 | −$428 |
| Mississippi | $3,595 | $3,268 | −$327 |
| Georgia | $4,567 | $4,242 | −$326 |
| Hawaii | $6,070 | $5,796 | −$274 |
| Oklahoma | $4,212 | $3,955 | −$258 |
| North Carolina | $3,708 | $3,481 | −$227 |
| West Virginia | $3,885 | $3,691 | −$194 |
| Arkansas | $3,355 | $3,212 | −$142 |
| New York | $4,952 | $4,860 | −$92 |
| Maine | $5,201 | $5,129 | −$72 |
| Vermont | $4,140 | $4,076 | −$64 |
| Utah | $4,500 | $4,450 | −$50 |
| Indiana | $2,970 | $2,921 | −$50 |
| Rhode Island | $3,191 | $3,148 | −$43 |
| Wisconsin | $4,469 | $4,428 | −$42 |
| Minnesota | $5,311 | $5,277 | −$35 |
| North Dakota | $698 | $669 | −$28 |
| Oregon | $7,936 | $7,913 | −$23 |
| Missouri | $3,784 | $3,763 | −$21 |
| Idaho | $4,465 | $4,447 | −$19 |
| New Mexico | $3,586 | $3,569 | −$17 |
| Colorado | $3,707 | $3,692 | −$15 |
| Iowa | $3,162 | $3,148 | −$13 |
| Louisiana | $2,625 | $2,614 | −$11 |
| Michigan | $4,004 | $3,999 | −$4 |
| Illinois | $4,809 | $4,805 | −$4 |
| Ohio | $2,310 | $2,313 | +$4 |
Every one of these traces to enacted legislation. See 2026 tax changes and 2025 tax changes.
Where the 2025 figures come from
Every 2025 figure on this page was read from the jurisdiction's own revenue department or statute and is carried with the date we retrieved it.
The full source register — one primary document per jurisdiction, with retrieval dates — is at sources. How these figures are derived, and what the calculation deliberately leaves out, is set out in methodology. Each jurisdiction’s own page carries its citations and its modelling limitations in full.
Records last verified . Figures for a closed tax year do not change; if one is wrong, tell us.
Other tax years
- 2026 (current)
- 2025