State Income Tax Rates 2026: Brackets for All 50 States and DC
In 2026, 9 states do not tax wages (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), 16 tax them at one flat rate, and 25 states and DC use graduated brackets. The highest top rate is California’s 13.30%, including its 1.00% surtax on taxable income over $1,000,000. Every rate below is read from the state tax engine’s 2026 rules, each linked to the state’s official source; the dollar columns are the engine’s tax for a single filer with wages only.
2026 state income tax rates by state
State income tax on $50,000, $100,000 and $200,000 of wages (2026)
| State | $50,000 | $100,000 | $200,000 |
|---|---|---|---|
| Alabama | $2,068 | $4,103 | $7,921 |
| Alaska | $0 | $0 | $0 |
| Arizona | $848 | $2,098 | $4,598 |
| Arkansas | $1,363 | $3,490 | $7,198 |
| California | $973 | $4,911 | $14,211 |
| Colorado | $1,489 | $3,692 | $8,092 |
| Connecticut | $1,800 | $4,975 | $11,250 |
| Delaware | $2,100 | $5,259 | $11,859 |
| District of Columbia | $1,902 | $5,627 | $14,125 |
| Florida | $0 | $0 | $0 |
| Georgia | $1,747 | $4,242 | $9,232 |
| Hawaii | $2,026 | $5,798 | $13,649 |
| Idaho | $1,545 | $4,195 | $9,495 |
| Illinois | $2,330 | $4,805 | $9,755 |
| Indiana | $2,303 | $4,653 | $9,353 |
| Iowa | $1,248 | $3,148 | $6,948 |
| Kansas | $1,990 | $4,780 | $10,360 |
| Kentucky | $1,632 | $3,382 | $6,882 |
| Louisiana | $1,115 | $2,615 | $5,615 |
| Maine | $1,700 | $5,132 | $13,401 |
| Maryland | $3,364 | $7,299 | $15,957 |
| Massachusetts | $2,180 | $4,680 | $9,680 |
| Michigan | $1,874 | $3,999 | $8,249 |
| Minnesota | $1,880 | $5,280 | $12,867 |
| Mississippi | $1,268 | $3,268 | $7,268 |
| Missouri | $1,368 | $3,670 | $8,463 |
| Montana | $1,593 | $4,289 | $9,939 |
| Nebraska | $1,395 | $3,670 | $8,220 |
| Nevada | $0 | $0 | $0 |
| New Hampshire | $0 | $0 | $0 |
| New Jersey | $1,216 | $4,182 | $10,550 |
| New Mexico | $1,182 | $3,567 | $8,467 |
| New York | $2,105 | $4,861 | $11,328 |
| North Carolina | $1,486 | $3,481 | $7,471 |
| North Dakota | $0 | $670 | $2,619 |
| Ohio | $932 | $2,313 | $5,063 |
| Oklahoma | $1,706 | $3,956 | $8,455 |
| Oregon | $3,202 | $7,148 | $17,755 |
| Pennsylvania | $1,535 | $3,070 | $6,140 |
| Rhode Island | $1,259 | $3,149 | $7,898 |
| South Carolina | $1,001 | $4,244 | $9,454 |
| South Dakota | $0 | $0 | $0 |
| Tennessee | $0 | $0 | $0 |
| Texas | $0 | $0 | $0 |
| Utah | $1,666 | $4,450 | $8,900 |
| Vermont | $1,231 | $4,076 | $11,315 |
| Virginia | $2,061 | $4,936 | $10,686 |
| Washington | $0 | $0 | $0 |
| West Virginia | $1,445 | $3,692 | $8,271 |
| Wisconsin | $1,578 | $4,429 | $9,959 |
| Wyoming | $0 | $0 | $0 |
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An estimate from QuantCalc’s open tax engine (federal 2.6.0, state 1.26.0) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.
Rate changes from 2025 to 2026
| State | 2025 rates | 2026 rates |
|---|---|---|
| Arkansas | 0.00%, 2.00%, 3.00%, 3.40%, 3.90% (2025 source) | 0.00%, 2.00%, 3.00%, 3.40%, 3.70% (Arkansas Department of Finance and Administration; rules) |
| Georgia | 5.19% (2025 source) | 4.99% (Georgia General Assembly; rules) |
| Indiana | 3.00% (2025 source) | 2.95% (Indiana Department of Revenue; rules) |
| Kentucky | 4.00% (2025 source) | 3.50% (Kentucky Department of Revenue; rules) |
| Mississippi | 0.00%, 4.40% (2025 source) | 0.00%, 4.00% (Mississippi Department of Revenue; rules) |
| Montana | 4.70%, 5.90% (2025 source) | 4.70%, 5.65% (Montana Legislature; rules) |
| Nebraska | 2.46%, 3.51%, 5.01%, 5.20% (2025 source) | 2.46%, 3.51%, 4.55% (Nebraska Department of Revenue; rules) |
| New York | 4.00%, 4.50%, 5.25%, 5.50%, 6.00%, 6.85%, 9.65%, 10.30%, 10.90% (2025 source) | 3.90%, 4.40%, 5.15%, 5.40%, 5.90%, 6.85%, 9.65%, 10.30%, 10.90% (New York State Department of Taxation and Finance; rules) |
| North Carolina | 4.25% (2025 source) | 3.99% (North Carolina Department of Revenue; rules) |
| Ohio | 0.00%, 2.75%, 3.125% (2025 source) | 0.00%, 2.75% (Ohio Department of Taxation; rules) |
| Oklahoma | 0.25%, 0.75%, 1.75%, 2.75%, 3.75%, 4.75% (2025 source) | 0.00%, 2.50%, 3.50%, 4.50% (Oklahoma Legislature; rules) |
| South Carolina | 0.00%, 3.00%, 6.00% (2025 source) | 1.99%, 5.21% (South Carolina General Assembly; rules) |
| Utah | 4.50% (2025 source) | 4.45% (Utah State Legislature; rules) |
| West Virginia | 2.22%, 2.96%, 3.33%, 4.44%, 4.82% (2025 source) | 2.11%, 2.81%, 3.16%, 4.22%, 4.58% (West Virginia Legislature; rules) |
Choosing where to retire? QuantCalc runs your whole retirement with your state’s tax — withdrawals, Social Security and Medicare surcharges — year by year, free.
Run the free tax-aware simulation →Common questions
- Which states have no income tax in 2026?
- 9 states tax no wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes some long-term capital gains through a separate excise; see states with no income tax.
- Which states have a flat income tax in 2026?
- 16 states tax all income at one rate in 2026: Arizona (2.50%), Colorado (4.40%), Georgia (4.99%), Idaho (5.30%), Illinois (4.95%), Indiana (2.95%), Iowa (3.80%), Kentucky (3.50%), Louisiana (3.00%), Massachusetts (5.00%), Michigan (4.25%), Mississippi (4.00%), North Carolina (3.99%), Ohio (2.75%), Pennsylvania (3.07%), Utah (4.45%). Deductions and exemptions still make the first dollars tax-free in most of them.
- Which state has the highest income tax rate in 2026?
- By top rate, California (13.30%), Hawaii (11.00%), New York (10.90%). On a single filer’s $100,000 of wages the state engine computes $4,911 in California, $4,861 in New York (state tax only, no New York City tax) and $7,148 in Oregon.
- Do these rates include city and county income taxes?
- No. Local income taxes (for example New York City, Maryland counties, Ohio and Pennsylvania municipalities) come on top; each state page lists the ones the engine models.