US jurisdictions
51
50 states + DC, 2026 brackets
Browser-only calculation 2026 tax year 51 US jurisdictions Official IRS + state DOR data
PlainTaxCalc — 2026 Federal & State Income Tax Calculator
Estimate your 2026 federal income tax, state income tax, and FICA across all 51 US jurisdictions. Built on the official IRS Revenue Procedure 2025-32 and each state Department of Revenue's 2026 schedules.
No income tax
9
states with $0 state-tax burden
Flat rate
14
single-rate jurisdictions
Progressive
28
multi-bracket schedules
The amber-highlighted segment shows where $100,000 single-filer taxable income falls (the 22% federal bracket). State tax stacks on top of these federal rates — see your state for the combined picture.
Each segment width is proportional to its bracket size up to $720K. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.
- $0 → $12K 10.0%
- $12K → $48K 12.0%
- $48K → $103K 22.0% Your bracket
- $103K → $197K 24.0%
- $197K → $251K 32.0%
- $251K → $626K 35.0%
- $626K → + 37.0%
Federal income tax is the same across all 51 US jurisdictions for 2026 — what changes by state is the SECOND layer of tax on top. A single filer at $100K pays the same federal tax in Texas (no state tax) as in California (top 13.3% state rate); the difference is the state tax that California layers on top, plus the 7.65% FICA payroll tax that everyone pays.
PlainTaxCalc uses the official 2026 brackets from IRS Revenue Procedure 2025-32 for federal, and each state's published Department of Revenue schedule for state. Standard deduction is $15,000 single / $30,000 married filing jointly. Use the calculator to see your exact effective rate by combining federal + state + FICA on your income.
The 2026 US Income Tax Landscape
Federal layer
Seven marginal brackets from 10% on the first $11,925 to 37% above $626,350. Standard deduction $15,000 single / $30,000 joint. Capital gains preferential rates of 0%, 15%, and 20% apply with separate thresholds.
FICA payroll tax adds 7.65% on wages up to the $176,100 Social Security wage base, with the 1.45% Medicare line uncapped and a 0.9% surcharge above $200,000 single.
State layer
9 states impose no broad income tax — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. 14 apply a single flat rate (Pennsylvania 3.07%, Indiana 2.90%, Colorado 4.40%, others). 28 use progressive brackets.
California's combined top marginal rate reaches 50.3% above $1M (37% federal + 13.3% state including Mental Health surtax). New Jersey, New York, Hawaii, Massachusetts, and Oregon all top 9% at the state marginal line.
What we compile
Every 2026 bracket schedule in one place, with total liability across all three layers (federal income + state income + FICA) and both marginal and effective rates shown side by side.
Every number traces back to the published IRS or state DOR schedule — see our methodology for the verification process and about page for editorial standards.
Where to start
Tax Calculator
Interactive 2026 calculator: enter income + state, get federal + state + FICA + take-home.
Browse States
All 51 US jurisdictions with current rates, brackets, and key notes.
Tax Guides
How brackets work, AMT, capital gains, self-employment tax, marginal vs effective.
Compare States
Side-by-side state tax burden at any income level.
Try the 2026 calculator
Enter your gross income, choose your filing status and state, and see your estimated federal income tax, state income tax, FICA, and take-home pay — all on one screen.
Open the calculator →Or jump to a specific page:
State-tax burden at $100K
How much state income tax a single filer earning $100,000 owes — sorted by the lowest and highest five jurisdictions. Federal tax and FICA are identical across states; only the state column varies.
5 lowest state-tax burdens
State-tax line only — federal + FICA apply equally everywhere.
These five states cost a $100K single filer the least in state tax. 9 jurisdictions impose no broad-based income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) — they show $0 on the state-tax line. State revenue comes from sales taxes, property taxes, severance taxes, or business taxes instead.
Federal income tax (~$16,914 effective at $100K single, 2026) and FICA payroll tax (~$7,650) apply identically across all 51 jurisdictions — combined federal+FICA effective rate ≈ 24.6% in any state. Click any state for its full bracket schedule + per-state calculator.
AK
Alaska
0.00% no state tax
FL
Florida
0.00% no state tax
NV
Nevada
0.00% no state tax
NH
New Hampshire
0.00% no state tax
SD
South Dakota
0.00% no state tax
5 highest state-tax burdens
The same income lands very differently here.
California, New York, Hawaii, New Jersey, and Oregon top the list — all use progressive brackets with top marginal rates above 9%. Combined federal+state+FICA effective rate at $100K reaches ~32% in California versus ~25% in no-tax states — a roughly $7,000-per-year delta on $100K of taxable income.
The gap widens at higher incomes: California's 13.3% top bracket on income above $1M plus the federal 37% top bracket = 50.3% combined marginal rate before FICA — the highest in the US. The states index shows every jurisdiction ranked; the calculator computes your exact combined burden.
HI
Hawaii
11.00% top marginal rate
DC
District of Columbia
10.75% top marginal rate
OR
Oregon
9.90% top marginal rate
MN
Minnesota
9.85% top marginal rate
VT
Vermont
8.75% top marginal rate
Frequently Asked Questions
What does PlainTaxCalc compute?
PlainTaxCalc estimates your federal income tax, state income tax, and FICA (Social Security + Medicare) liability for tax year 2026. Inputs are gross income, filing status, and state. Outputs are tax owed at each layer, total tax, effective rate, marginal rate, and approximate take-home. The calculator uses the official 2026 brackets from IRS Revenue Procedure 2025-32 and each state's Department of Revenue.
How accurate are the calculations?
The federal numbers match the IRS 2026 schedules exactly. State numbers use each state's official 2026 brackets where they have a progressive system, and the official flat rate where they do not. The estimate excludes itemized deductions beyond the standard deduction, tax credits, AMT, and capital gains preferential rates — those are explained in our guides. For filing your actual return, use a tax professional or licensed software.
Which states have no income tax?
9 states impose no broad-based income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington does levy a 7% capital gains tax above $270,000 in long-term gains, and New Hampshire historically taxed interest and dividends through 2024 (repealed effective 2025).
Why does the same income owe different state tax?
States choose between three structures: 9 have no income tax, 14 apply a single flat rate to all income, and 28 use progressive brackets where higher income hits higher marginal rates. The top combined federal + state marginal rate ranges from 37% (no-tax states) to 50.3% (California with the 13.3% top bracket on income above $1 million).
What is the difference between marginal and effective rate?
Your marginal rate is the rate on your last dollar of taxable income — the bracket you sit in. Your effective rate is total tax divided by total income — what you actually pay as a percentage of everything you earned. Effective is always lower than marginal in a progressive system because the lower brackets fill first. A single filer earning $100,000 in 2026 sits in the 22% federal marginal bracket but pays roughly 14.5% effective federal rate on adjusted gross income.
What is FICA and is it on top of income tax?
FICA is the Social Security and Medicare payroll tax. The employee share is 7.65% — Social Security at 6.2% on wages up to $176,100 (the 2026 wage base), plus Medicare at 1.45% with no cap. An additional 0.9% Medicare tax applies to wages above $200,000 (single) or $250,000 (joint). Self-employed workers pay both halves: 12.4% Social Security plus 2.9% Medicare = 15.3% on net self-employment income, before federal income tax.
Does PlainTaxCalc store my information?
No. The calculator runs entirely in your browser. We never see your income, filing status, or any input value. There is no account, no email field, no signup. Page-view metrics are collected via privacy-focused Umami analytics — no cookies, no personal identifiers.
Research
Original analysis from our editorial team, every statistic derived from our own database. See all research.
Research
Top US States by Individual Income Tax Top Rate
PlainTaxCalc ranks all US states with broad-based income tax by top marginal rate. Live SSR query against the state_summary table.
ResearchEffective State Income Tax Burden at $100k AGI
PlainTaxCalc effective-burden cross-cut at the $100k AGI single-filer baseline, drawn from the cache_state_burden pre-computation.
ResearchUS Federal Individual Income Tax Marginal Brackets
PlainTaxCalc renders the current federal individual income tax bracket schedule live from the federal_brackets table.