STATE INCOME TAX · TAX YEAR 2026
2026 state income tax rates by state
State income tax rates for tax year 2026, with calculators that combine state tax, federal income tax, Social Security and Medicare into take-home pay.
State income tax rates for 2026
Rates are statewide rates on ordinary income. Graduated states show their lowest and highest rates. Local income taxes, such as New York City or Pennsylvania local earned income taxes, are not included.
| State | Rate | Official source |
|---|---|---|
| Alabama | 2% to 5% | 2026 |
| Alaska | No wage income tax | 2026 |
| Arizona | 2.5% flat | 2026 |
| Arkansas | 2% to 3.7% | 2026 |
| California | 1% to 12.3%, plus 1% over $1 million | 2026 |
| Colorado | 4.4% flat | 2026 |
| Connecticut | 2% to 6.99% | 2026 |
| Delaware | 2.2% to 6.6% | 2026 |
| District of Columbia | 4% to 10.75% | 2026 |
| Florida | No wage income tax | 2026 |
| Georgia | 4.99% flat | 2026 |
| Hawaii | 1.4% to 11% | 2026 |
| Idaho | 5.3% flat | 2026 |
| Illinois | 4.95% flat | 2026 |
| Indiana | 2.95% flat, plus county tax | 2026 |
| Iowa | 3.8% flat | 2026 |
| Kansas | 5.2% to 5.58% | 2026 |
| Kentucky | 3.5% flat | 2026 |
| Louisiana | 3% flat | 2026 |
| Maine | 5.8% to 7.15%, plus 2% over $1 million ($1.5 million joint or head of household) | 2026 |
| Maryland | 2% to 6.5%, plus county tax | 2026 |
| Massachusetts | 5% flat, plus 4% over $1,107,750 | 2026 |
| Michigan | 4.25% flat | 2026 |
| Minnesota | 5.35% to 9.85% | 2026 |
| Mississippi | 4% flat, above $10,000 | 2026 |
| Missouri | 2% to 4.7% | 2026 |
| Montana | 4.7% to 5.65% | 2026 |
| Nebraska | 2.46% to 4.55% | 2026 |
| Nevada | No wage income tax | 2026 |
| New Hampshire | No wage income tax | 2026 |
| New Jersey | 1.4% to 10.75% | 2025 |
| New Mexico | 1.5% to 5.9% | 2026 |
| New York | 3.9% to 10.9% | 2026 |
| North Carolina | 3.99% flat | 2026 |
| North Dakota | 1.95% to 2.5% | 2026 |
| Ohio | 2.75% flat, above $26,050 | 2026 |
| Oklahoma | 2.5% to 4.5% | 2026 |
| Oregon | 4.75% to 9.9% | 2026 |
| Pennsylvania | 3.07% flat | 2026 |
| Rhode Island | 3.75% to 5.99% | 2026 |
| South Carolina | 1.99% to 5.21% | 2026 |
| South Dakota | No wage income tax | 2026 |
| Tennessee | No wage income tax | 2026 |
| Texas | No wage income tax | 2026 |
| Utah | 4.45% flat | 2026 |
| Vermont | 3.35% to 8.75% | 2026 |
| Virginia | 2% to 5.75% | 2026 |
| Washington | No wage income tax | 2026 |
| West Virginia | 2.11% to 4.58% | 2026 |
| Wisconsin | 3.5% to 7.65% | 2026 |
| Wyoming | No wage income tax | 2026 |
States with no income tax on wages
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wage income. Compare take-home pay in states with no income tax.
Sources
Each rate links to the state revenue department publication, form instructions, withholding guide or statute where it was checked in late October 2026. A source year of 2025 means the state had not yet published 2026 figures and no change was found. Read the full assumptions and sources.