States With No Income Tax (2026)

Tax on $100,000 assumes a single filer taking the standard deduction with no dependents, itemised deductions or credits. Local income taxes are flagged but not included. See methodology.

• Alaska
  • · Alaska levies no individual income tax on wages, investment income or capital gains.
  • · The Alaska Department of Revenue states: "The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required."
  • · The Legislature repealed the individual income tax provisions of AS 43.20 in 1980; Alaska's income tax now applies only to corporations.
• Florida
  • · Florida levies no individual income tax. Wages, interest, dividends and capital gains of Florida residents are not taxed by the state.
  • · The prohibition is constitutional: Art. VII, s. 5(a) of the Florida Constitution bars any tax on the income of natural persons beyond amounts creditable against a similar federal or other-state tax, and no such federal credit exists.
  • · The Florida Department of Revenue states that "Florida does not impose a personal income tax, so there are no filing requirements."
• Nevada
  • · Nevada levies no individual income tax. Article 10, Section 1(9) of the Nevada Constitution provides that 'No income tax shall be levied upon the wages or personal income of natural persons.'
  • · The same provision expressly allows taxes on the income or revenue of businesses; Nevada funds itself through gaming taxes, sales and use tax, the Modified Business Tax on payroll and the Commerce Tax on business gross revenue.
  • · There is no state or local wage withholding and no individual income tax return to file in Nevada.
• New Hampshire
  • · New Hampshire has never taxed wages, salaries or other earned income. The Department of Revenue Administration states plainly that the state "does not have an income tax on an individual's reported W-2 wages."
  • · The Interest & Dividends Tax (RSA chapter 77) was repealed effective for taxable periods beginning after December 31, 2024, so there is no New Hampshire individual income tax of any kind for tax year 2025 or later.
  • · The repeal was enacted by House Bill 2 (Chapter 91, Sections 89-102, Laws of 2021) and accelerated to January 1, 2025 by House Bill 2 (Chapter 79, Sections 86-88, Laws of 2023).
• South Dakota
  • · South Dakota levies no individual income tax. The Department of Revenue states that South Dakota is one of seven states that does not impose a state income tax.
  • · There is no local individual income or earnings tax in South Dakota.
  • · South Dakota has no inheritance or estate tax; the state inheritance tax was repealed effective July 1, 2001.
• Tennessee
  • · Tennessee levies no individual income tax. Wages, salaries, interest, dividends and capital gains of Tennessee residents are not taxed by the state.
  • · Tennessee's last individual income tax was the Hall income tax, which applied only to interest from bonds and notes and dividends from stock. It was phased down one percentage point a year from 2016 through 2020.
  • · The Department of Revenue states the Hall income tax "was repealed for tax periods that begin on January 1, 2021, or later" and directs taxpayers not to file a return for any tax year beginning on or after that date.
• Texas
  • · Texas levies no individual income tax.
  • · Article VIII, Section 24-a of the Texas Constitution provides that "[t]he legislature may not impose a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income."
  • · That prohibition was added by H.J.R. 38 of the 86th Legislature (2019) and approved by voters as Proposition 4 at the election held November 5, 2019.
• Washington
  • · Washington levies no individual income tax on wages or salaries.
  • · Washington does tax long-term capital gains through a separate excise tax (RCW 82.87): 7% on the first $1,000,000 of taxable Washington capital gains and 9.9% on the excess, above an inflation-adjusted standard deduction.
  • · The tiered 9.9% rate was added by ESSB 5813 (Chapter 421, Laws of 2025) and first applies to the 2025 tax year.
• Wyoming
  • · Wyoming levies no individual income tax on wages, investment income or capital gains.
  • · The former income tax chapter of the Wyoming statutes, W.S. 39-7-101, was repealed by Laws 1998, ch. 5, s 4.
  • · W.S. 39-12-101 reserves income taxation to the state and bars local income, earnings or wage taxes, so no Wyoming municipality can levy one.

A zero income tax rate is not a zero tax burden. States without an income tax raise revenue somewhere else — most commonly through higher sales taxes, higher property taxes, or severance taxes on natural resources. Income tax is one line in a household budget, and this site measures only that line. Compare a specific pair of states with our comparison tool, and read what actually changes when you move.

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