2026 50-State Income Tax Guide
A comprehensive reference guide to state individual income tax rates, standard deductions, and tax structures across all 50 US states. Designed for remote workers, relocating families, and high earners navigating tax arbitrage in 2026.
Texas, Florida, Nevada, Alaska, South Dakota, Tennessee, Wyoming, Washington, and New Hampshire levy 0% tax on wage income.
States like Arizona (2.5%), North Carolina (4.5%), and Pennsylvania (3.07%) tax all earned income at one unified statutory percentage.
Top marginal tax brackets reach up to 13.3% in California, 11% in Hawaii, 10.9% in New York, and 10.75% in New Jersey.
2026 Federal Tax Baseline (IRS Inflation Adjustments)
All US taxpayers are subject to federal income tax and FICA regardless of their state of residence.
| Federal Rate | Single Filers Taxable Income Bracket | Married Jointly Taxable Income Bracket |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 |
| 37% | Over $626,350 | Over $751,600 |
Complete 50-State Statutory Comparison
Sorted alphabetically. Click any state to run an instant paycheck simulation.
| State | Tax Type | Top Rate | Min Wage | Avg Salary | COLI Index | Calculator |
|---|---|---|---|---|---|---|
| Alabama (AL) | Graduated | 5.0% | $7.25/hr | $50 620 | 88.2 | Calculate → |
| Alaska (AK) | 0% None | 0.0% | $11.73/hr | $63 600 | 126.6 | Calculate → |
| Arizona (AZ) | Flat | 2.50% | $14.35/hr | $58 000 | 103.2 | Calculate → |
| Arkansas (AR) | Graduated | 4.4% | $11.00/hr | $48 570 | 90.6 | Calculate → |
| California (CA) | Graduated | 12.3% | $16.00/hr | $73 220 | 138.5 | Calculate → |
| Colorado (CO) | Flat | 4.40% | $14.42/hr | $67 870 | 105.6 | Calculate → |
| Connecticut (CT) | Graduated | 7.0% | $15.69/hr | $69 310 | 116.7 | Calculate → |
| Delaware (DE) | Graduated | 6.6% | $13.25/hr | $62 260 | 102.1 | Calculate → |
| Florida (FL) | 0% None | 0.0% | $13.00/hr | $55 980 | 102.8 | Calculate → |
| Georgia (GA) | Flat | 5.39% | $7.25/hr | $58 000 | 91 | Calculate → |
| Hawaii (HI) | Graduated | 11.0% | $14.00/hr | $65 200 | 179 | Calculate → |
| Idaho (ID) | Flat | 5.70% | $7.25/hr | $51 340 | 106.1 | Calculate → |
| Illinois (IL) | Flat | 4.95% | $14.00/hr | $63 930 | 91.8 | Calculate → |
| Indiana (IN) | Flat | 3.05% | $7.25/hr | $53 500 | 90 | Calculate → |
| Iowa (IA) | Flat | 3.80% | $7.25/hr | $53 520 | 89.7 | Calculate → |
| Kansas (KS) | Graduated | 5.7% | $7.25/hr | $52 850 | 87.7 | Calculate → |
| Kentucky (KY) | Flat | 4.00% | $7.25/hr | $51 490 | 93.8 | Calculate → |
| Louisiana (LA) | Graduated | 4.3% | $7.25/hr | $50 940 | 93.6 | Calculate → |
| Maine (ME) | Graduated | 7.1% | $14.15/hr | $55 740 | 111.5 | Calculate → |
| Maryland (MD) | Graduated | 5.8% | $15.00/hr | $69 750 | 119.5 | Calculate → |
| Massachusetts (MA) | Flat | 5.00% | $15.00/hr | $76 660 | 129.9 | Calculate → |
| Michigan (MI) | Flat | 4.25% | $10.33/hr | $58 000 | 92.7 | Calculate → |
| Minnesota (MN) | Graduated | 9.8% | $10.85/hr | $63 640 | 97.2 | Calculate → |
| Mississippi (MS) | Flat | 4.70% | $7.25/hr | $45 180 | 85.3 | Calculate → |
| Missouri (MO) | Graduated | 4.8% | $12.30/hr | $54 520 | 89.8 | Calculate → |
| Montana (MT) | Graduated | 5.9% | $10.30/hr | $52 200 | 102.5 | Calculate → |
| Nebraska (NE) | Graduated | 5.8% | $12.00/hr | $55 800 | 90.1 | Calculate → |
| Nevada (NV) | 0% None | 0.0% | $12.00/hr | $56 000 | 101.3 | Calculate → |
| New Hampshire (NH) | 0% None | 0.0% | $7.25/hr | $64 000 | 114.7 | Calculate → |
| New Jersey (NJ) | Graduated | 10.8% | $15.13/hr | $70 890 | 112.4 | Calculate → |
| New Mexico (NM) | Graduated | 5.9% | $12.00/hr | $52 000 | 94.2 | Calculate → |
| New York (new-york) | Graduated | 10.9% | $16.00/hr | $74 870 | 139.1 | Calculate → |
| North Carolina (NC) | Flat | 4.50% | $7.25/hr | $56 220 | 96.1 | Calculate → |
| North Dakota (ND) | Graduated | 2.5% | $7.25/hr | $55 800 | 94.4 | Calculate → |
| Ohio (OH) | Graduated | 3.5% | $10.45/hr | $56 530 | 91.9 | Calculate → |
| Oklahoma (OK) | Graduated | 4.8% | $7.25/hr | $50 940 | 86 | Calculate → |
| Oregon (OR) | Graduated | 9.9% | $14.20/hr | $62 740 | 114.3 | Calculate → |
| Pennsylvania (pennsylvania) | Flat | 3.07% | $7.25/hr | $61 140 | 99 | Calculate → |
| Rhode Island (RI) | Graduated | 6.0% | $14.00/hr | $64 500 | 112.9 | Calculate → |
| South Carolina (SC) | Graduated | 6.4% | $7.25/hr | $52 450 | 94.3 | Calculate → |
| South Dakota (SD) | 0% None | 0.0% | $11.20/hr | $51 000 | 92.8 | Calculate → |
| Tennessee (TN) | 0% None | 0.0% | $7.25/hr | $54 030 | 90.4 | Calculate → |
| Texas (TX) | 0% None | 0.0% | $7.25/hr | $57 300 | 91.5 | Calculate → |
| Utah (UT) | Flat | 4.65% | $7.25/hr | $58 000 | 104.5 | Calculate → |
| Vermont (VT) | Graduated | 8.8% | $13.67/hr | $57 500 | 114.5 | Calculate → |
| Virginia (VA) | Graduated | 5.8% | $12.00/hr | $65 590 | 101.4 | Calculate → |
| Washington (WA) | 0% None | 0.0% | $16.28/hr | $73 770 | 115.1 | Calculate → |
| West Virginia (WV) | Graduated | 5.1% | $8.75/hr | $49 170 | 90.3 | Calculate → |
| Wisconsin (WI) | Graduated | 7.6% | $7.25/hr | $56 120 | 94.9 | Calculate → |
| Wyoming (WY) | 0% None | 0.0% | $7.25/hr | $54 000 | 92.5 | Calculate → |
Methodology & Source Data Verification
Data compiled from state revenue department statutes, the Federation of Tax Administrators (FTA), the Tax Foundation, and official IRS Revenue Procedures for the 2026 tax year. Local municipal taxes (such as New York City, Yonkers, Philadelphia, or Detroit local wage taxes) and state disability insurance surcharges (SDI) may apply depending on your specific city of residence.
Always consult with a Certified Public Accountant (CPA) or licensed enrolled agent (EA) for personalized tax planning.
Calculations on this page are modeled using official federal and state statutes, including:
- • IRS Rev. Proc. 2024-40: 2025/2026 Federal tax brackets & standard deductions
- • SSA OASDI Wage Base: Social Security tax capped at $176,100
- • IRC § 3402 & § 1401: Federal withholding tables & SECA self-employment tax
- • State Revenue Departments: Statutory individual income tax tables