2026 US State Tax Analysis
A current, database-derived view of state income-tax structures and the burden spread at common income baselines. It describes published schedules; it is not filing advice.
Structure distribution
51 US jurisdictions split three ways in the current schedule extract:
- 9 no-income-tax jurisdictions (18% of the extract): no broad-based individual income-tax schedule is recorded.
- 15 flat-rate jurisdictions (29% of the extract): one published marginal rate applies across taxable-income tiers.
- 27 progressive jurisdictions (53% of the extract): published brackets step up across taxable-income tiers.
State Tax Burden Spread at $100K Single-Filer Income
Using the portal's shared $100,000 single-filer baseline, the current schedule calculations show:
- Lowest state-income-tax result: Alaska at $0.
- Highest state-income-tax result: Oregon at $8,431.
- Spread: $8,431 between those state-tax results.
This comparison isolates the state income-tax layer. For the same baseline, the current federal schedule calculates $13,170 in federal income tax after the standard deduction and $7,650 in employee FICA; those figures do not vary by state in this model.
Federal vs State Marginal Comparison
The highest federal marginal bracket in the current single-filer schedule is 37.0% and starts at $640,600 of taxable income. The highest recorded state top rate is 13.3% in California. The current extract records a 50.3% top combined rate for California.
Use the state comparison to inspect all three income reference points, the rankings hub to scan the extremes, or the calculator to test an individual state and filing-status scenario.
What this analysis does not compare
The state-income-tax schedules here do not estimate credits, itemized deductions, AMT, local taxes, sales taxes, property taxes, or a household's complete cost of living. Read the methodology before reusing a figure, and use the official IRS and state Department of Revenue publications for filing decisions.
More PlainTaxCalc surfaces
Continue from this aggregate analysis to calculators, schedules, and ranked burden boards.
- Federal + state tax calculator Stack federal brackets, state schedules, and FICA at your income.
- 2026 federal bracket reference All filing statuses, standard deductions, and FICA wage-base thresholds.
- All 51 state schedules Browse every jurisdiction’s published income-tax structure.
- Compare all 51 jurisdictions Side-by-side $50K, $100K, and $200K burden table sorted lowest to highest.
- State tax rankings hub Architecture map plus links to lowest, highest, and $200K+ boards.
- US income tax statistics Database-derived counts, rates, and burden spread with open CSV.
- Published research studies Data studies on effective burden and federal marginal brackets.
- Data methodology How schedules are compiled, verified, and refreshed each tax year.
Source: IRS Revenue Procedure and state Department of Revenue schedules PlainTaxCalc compiled state individual income-tax schedules and federal brackets · 2026 State comparisons use the same database-backed schedule calculations shown throughout PlainTaxCalc.
Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. This analysis computes the displayed structure counts, burden spread, and federal baseline directly from the current schedule extract. See our editorial standards & corrections policy, the methodology behind these numbers, the data changelog, or report a data issue on this page. Data current as of 2026.
A published rate is a schedule line, not a filing recommendation. The calculator's take-home figure applies the standard deduction only, it excludes credits, AMT, and itemized deductions. These pages explain the issued tables; they are not tax advice.