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State income tax rates (2026)

Whether your state taxes wages, whether the rate is flat or graduated, and where the top rate starts.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Rules have exceptions; open your state for details and the law it comes from.

13.3%Highest: California
5.19%Middle state: Georgia
2.5%Lowest: North Dakota
51states and DC covered: 1 checked on official source, 50 single detailed source

Top income tax rate on wages: map

Alaska: NoneAKMaine: 5.80% to 7.15%MEVermont: 3.35% to 8.75%VTNew Hampshire: NoneNHWashington: 7% to 9% on capital gainsWAIdaho: 5.30%IDMontana: 4.70% to 5.65%MTNorth Dakota: 1.95% to 2.50%NDMinnesota: 5.35% to 9.85%MNIllinois: 4.95%ILWisconsin: 3.50% to 7.65%WIMichigan: 4.25%MINew York: 3.90% to 10.90%NYRhode Island: 3.75% to 5.99%RIMassachusetts: 5.00% to 9.00%MAOregon: 4.75% to 9.90%ORNevada: NoneNVWyoming: NoneWYSouth Dakota: NoneSDIowa: 3.80%IAIndiana: 2.95%INOhio: 2.75%OHPennsylvania: 3.07%PANew Jersey: 1.40% to 10.75%NJConnecticut: 2.00% to 6.99%CTCalifornia: 1.00% to 13.30%CAUtah: 4.50%UTColorado: 4.40%CONebraska: 2.46% to 4.55%NEMissouri: 2.00% to 4.70%MOKentucky: 3.50%KYWest Virginia: 2.22% to 4.82%WVVirginia: 2.00% to 5.75%VAMaryland: 2.00% to 6.50%MDDelaware: 2.20% to 6.60%DEArizona: 2.50%AZNew Mexico: 1.50% to 5.90%NMKansas: 5.20% to 5.58%KSArkansas: 2.00% to 3.90%ARTennessee: NoneTNNorth Carolina: 3.99%NCSouth Carolina: 1.99% to 5.21%SCDistrict of Columbia: 4.00% to 10.75%DCOklahoma: 2.50% to 4.50%OKLouisiana: 3.00%LAMississippi: 4.00%MSAlabama: 2.00% to 5.00%ALGeorgia: 5.19%GAHawaii: 1.40% to 11.00%HITexas: NoneTXFlorida: NoneFL
  • 2.5% – 3.9% (9)
  • 3.99% – 4.7% (8)
  • 4.82% – 5.75% (9)
  • 5.9% – 8.75% (8)
  • 9% – 13.3% (8)
  • No tax on wages (9)
All states ranked: top income tax rate on wages
California: 1.00% to 13.30%California13.3%Hawaii: 1.40% to 11.00%Hawaii11%New York: 3.90% to 10.90%New York10.9%District of Columbia: 4.00% to 10.75%District of Columbia10.75%New Jersey: 1.40% to 10.75%New Jersey10.75%Oregon: 4.75% to 9.90%Oregon9.9%Minnesota: 5.35% to 9.85%Minnesota9.85%Massachusetts: 5.00% to 9.00%Massachusetts9%Vermont: 3.35% to 8.75%Vermont8.75%Wisconsin: 3.50% to 7.65%Wisconsin7.65%Maine: 5.80% to 7.15%Maine7.15%Connecticut: 2.00% to 6.99%Connecticut6.99%Delaware: 2.20% to 6.60%Delaware6.6%Maryland: 2.00% to 6.50%Maryland6.5%Rhode Island: 3.75% to 5.99%Rhode Island5.99%New Mexico: 1.50% to 5.90%New Mexico5.9%Virginia: 2.00% to 5.75%Virginia5.75%Montana: 4.70% to 5.65%Montana5.65%Kansas: 5.20% to 5.58%Kansas5.58%Idaho: 5.30%Idaho5.3%South Carolina: 1.99% to 5.21%South Carolina5.21%Georgia: 5.19%Georgia5.19%Alabama: 2.00% to 5.00%Alabama5%Illinois: 4.95%Illinois4.95%West Virginia: 2.22% to 4.82%West Virginia4.82%Missouri: 2.00% to 4.70%Missouri4.7%Nebraska: 2.46% to 4.55%Nebraska4.55%Oklahoma: 2.50% to 4.50%Oklahoma4.5%Utah: 4.50%Utah4.5%Colorado: 4.40%Colorado4.4%Michigan: 4.25%Michigan4.25%Mississippi: 4.00%Mississippi4%North Carolina: 3.99%North Carolina3.99%Arkansas: 2.00% to 3.90%Arkansas3.9%Iowa: 3.80%Iowa3.8%Kentucky: 3.50%Kentucky3.5%Pennsylvania: 3.07%Pennsylvania3.07%Louisiana: 3.00%Louisiana3%Indiana: 2.95%Indiana2.95%Ohio: 2.75%Ohio2.75%Arizona: 2.50%Arizona2.5%North Dakota: 1.95% to 2.50%North Dakota2.5%

Full table

StateStructureRates
Alabama Single detailed sourceGraduated, 3 brackets2.00% to 5.00%
Alaska Single detailed sourceNo income taxNone
Arizona Single detailed sourceFlat2.50%
Arkansas Single detailed sourceGraduated, 2 brackets2.00% to 3.90%
California Single detailed sourceGraduated, 10 brackets1.00% to 13.30%
Colorado Single detailed sourceFlat4.40%
Connecticut Single detailed sourceGraduated, 7 brackets2.00% to 6.99%
Delaware Single detailed sourceGraduated, 6 brackets2.20% to 6.60%
District of Columbia Single detailed sourceGraduated, 7 brackets4.00% to 10.75%
Florida Single detailed sourceNo income taxNone
Georgia Single detailed sourceFlat5.19%
Hawaii Single detailed sourceGraduated, 12 brackets1.40% to 11.00%
Idaho Single detailed sourceFlat5.30%
Illinois Single detailed sourceFlat4.95%
Indiana Single detailed sourceFlat (plus county taxes)2.95%
Iowa Single detailed sourceFlat3.80%
Kansas Single detailed sourceGraduated, 2 brackets5.20% to 5.58%
Kentucky Single detailed sourceFlat3.50%
Louisiana Single detailed sourceFlat3.00%
Maine Single detailed sourceGraduated, 3 brackets5.80% to 7.15%
Maryland Single detailed sourceGraduated, 10 brackets (plus county taxes)2.00% to 6.50%
Massachusetts Single detailed sourceGraduated, 2 brackets5.00% to 9.00%
Michigan Single detailed sourceFlat (plus some city taxes)4.25%
Minnesota Single detailed sourceGraduated, 4 brackets5.35% to 9.85%
Mississippi Single detailed sourceFlat4.00%
Missouri Single detailed sourceGraduated, 7 brackets2.00% to 4.70%
Montana Single detailed sourceGraduated, 2 brackets4.70% to 5.65%
Nebraska Single detailed sourceGraduated, 3 brackets2.46% to 4.55%
Nevada Single detailed sourceNo income taxNone
New Hampshire Single detailed sourceNo income tax (interest and dividends tax repealed 2025)None
New Jersey Single detailed sourceGraduated, 7 brackets1.40% to 10.75%
New Mexico Single detailed sourceGraduated, 6 brackets1.50% to 5.90%
New York Single detailed sourceGraduated, 9 brackets (plus NYC tax)3.90% to 10.90%
North Carolina Single detailed sourceFlat3.99%
North Dakota Single detailed sourceGraduated, 2 brackets1.95% to 2.50%
Ohio Single detailed sourceFlat on income over $26,050 (plus city taxes)2.75%
Oklahoma Single detailed sourceGraduated, 3 brackets2.50% to 4.50%
Oregon Single detailed sourceGraduated, 4 brackets4.75% to 9.90%
Pennsylvania Single detailed sourceFlat (plus local taxes)3.07%
Rhode Island Single detailed sourceGraduated, 3 brackets3.75% to 5.99%
South Carolina Checked on official sourceGraduated, 2 brackets (from 2026)1.99% to 5.21%
South Dakota Single detailed sourceNo income taxNone
Tennessee Single detailed sourceNo income taxNone
Texas Single detailed sourceNo income taxNone
Utah Single detailed sourceFlat4.50%
Vermont Single detailed sourceGraduated, 4 brackets3.35% to 8.75%
Virginia Single detailed sourceGraduated, 4 brackets2.00% to 5.75%
Washington Single detailed sourceNo wage income tax; capital gains tax only7% to 9% on capital gains
West Virginia Single detailed sourceGraduated, 5 brackets2.22% to 4.82%
Wisconsin Single detailed sourceGraduated, 4 brackets3.50% to 7.65%
Wyoming Single detailed sourceNo income taxNone

How we checked this

Rates and brackets come from the Tax Foundation's 2026 table of state individual income taxes, compiled from state statutes, forms and instructions as of January 1, 2026. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.