2026 tax year · single filer
Compare 2026 State Tax Burden
According to each state Department of Revenue August 2026 individual income-tax schedule, this table lists state tax owed at three reference incomes, sorted lowest to highest across all 50 U.S. states plus the District of Columbia.
- 9
- states with no income tax
- $8,431
- highest $100K burden (Oregon)
- $1005
- lowest non-zero burden
- 51
- jurisdictions compared
At $100,000 of taxable income the heaviest state-tax line in this table is $8,431 above a no-tax jurisdiction. Federal income tax and FICA are identical across states; see the federal page for those layers and our methodology for refresh cadence. Each row walks that state's official 2026 single-filer schedule against taxable income; credits, local taxes, and itemized deductions are not in the table. These are schedule lines, not filing advice.
Top 15 highest-burden states at $100K
Oregon tops the list at $8,431, single-filer taxable income.
Reading This Comparison
Burden values are computed by walking each state's official 2026 bracket schedule against the reference amount of taxable income (the figure already net of deductions). Every progressive state's full single-filer schedule is stored and walked bracket-by-bracket; flat-tax states apply their single statutory rate; the nine no-tax states show $0. At $100,000 of taxable income the heaviest state-tax line is Oregon (~$8,400) - a high-rate, no-sales-tax state whose brackets top out early, while the lightest non-zero line is North Dakota (~$1,000), whose first bracket is exempt up to about $48,000. A state's headline top marginal rate is a poor proxy for its burden here: California has the nation's highest top rate yet a mid-pack ~$5,950 burden at $100K, because that rate only applies above $1M.
| Rank | State | $50K Burden | $100K Burden | $200K Burden |
|---|---|---|---|---|
| 1 | Alaska | $0 | $0 | $0 |
| 2 | Florida | $0 | $0 | $0 |
| 3 | Nevada | $0 | $0 | $0 |
| 4 | New Hampshire | $0 | $0 | $0 |
| 5 | South Dakota | $0 | $0 | $0 |
| 6 | Tennessee | $0 | $0 | $0 |
| 7 | Texas | $0 | $0 | $0 |
| 8 | Washington | $0 | $0 | $0 |
| 9 | Wyoming | $0 | $0 | $0 |
| 10 | North Dakota | $30 | $1005 | $2955 |
| 11 | Ohio | $659 | $2034 | $4784 |
| 12 | Arizona | $1250 | $2500 | $5000 |
| 13 | Indiana | $1450 | $2900 | $5800 |
| 14 | Louisiana | $1500 | $3000 | $6000 |
| 15 | Pennsylvania | $1535 | $3070 | $6140 |
| 16 | Kentucky | $1750 | $3500 | $7000 |
| 17 | Iowa | $1900 | $3800 | $7600 |
| 18 | Arkansas | $1863 | $3813 | $7713 |
| 19 | Rhode Island | $1875 | $3930 | $8848 |
| 20 | West Virginia | $1610 | $3982 | $8802 |
| 21 | North Carolina | $1995 | $3990 | $7980 |
| 22 | Oklahoma | $1750 | $4000 | $8500 |
| 23 | Mississippi | $2000 | $4000 | $8000 |
| 24 | New Jersey | $1271 | $4246 | $10616 |
| 25 | Nebraska | $1974 | $4249 | $8799 |
| 26 | Michigan | $2125 | $4250 | $8500 |
| 27 | New Mexico | $1941 | $4358 | $9258 |
| 28 | Colorado | $2200 | $4400 | $8800 |
| 29 | Utah | $2250 | $4500 | $9000 |
| 30 | Missouri | $2169 | $4519 | $9219 |
| 31 | Wisconsin | $2064 | $4696 | $9996 |
| 32 | Maryland | $2323 | $4698 | $10010 |
| 33 | Connecticut | $2000 | $4750 | $10750 |
| 34 | Illinois | $2475 | $4950 | $9900 |
| 35 | Alabama | $2460 | $4960 | $9960 |
| 36 | Vermont | $1695 | $4995 | $12398 |
| 37 | Massachusetts | $2500 | $5000 | $10000 |
| 38 | Georgia | $2595 | $5190 | $10380 |
| 39 | Montana | $2374 | $5199 | $10849 |
| 40 | Idaho | $2650 | $5300 | $10600 |
| 41 | South Carolina | $2344 | $5344 | $11344 |
| 42 | New York | $2585 | $5432 | $11432 |
| 43 | Virginia | $2618 | $5493 | $11243 |
| 44 | Kansas | $2703 | $5493 | $11073 |
| 45 | Delaware | $2389 | $5584 | $12184 |
| 46 | California | $1623 | $5953 | $15253 |
| 47 | Minnesota | $2917 | $6317 | $14068 |
| 48 | Hawaii | $2691 | $6491 | $14404 |
| 49 | Maine | $3115 | $6630 | $13780 |
| 50 | District of Columbia | $2850 | $6900 | $15400 |
| 51 | Oregon | $4056 | $8431 | $18044 |
Pick Your Own Income Level
To compare any two states at a custom income level, use the main calculator twice, once with each state. Or open both state pages directly: California, Texas, Florida, New York, Washington, Nevada.
More PlainTaxCalc surfaces
After you scan the comparison table, continue with calculators, rankings, and research on the same schedules.
- Federal + state tax calculator Stack federal brackets, state schedules, and FICA at your income.
- Lowest state tax at $100K Curated top-10 lightest states at $100K, including all no-tax jurisdictions.
- Highest state tax at $100K Heaviest state-tax lines at the same $100K reference income.
- Best states for $200K earners Higher-income board where progressive brackets diverge sharply.
- Tax research studies Published analysis from the compiled schedule database.
- Calculators and lookup tools Marginal-rate lookup, take-home pay, and reference surfaces.
- Nine states with no income tax Which jurisdictions forgo wage tax and what they levy instead.
- 2026 federal bracket tables Complete IRS schedule for all four filing statuses.
What to do with this
Use the sorted board to shortlist states, then open a state page or the calculator for a custom income.
- Open any state page for the full progressive or flat schedule. Browse states
- Stack federal + state + FICA at your own income. Tax calculator
- See how federal brackets fill before comparing state lines. How brackets work
Rows walk official 2026 single-filer schedules at taxable income. Credits, local taxes, and itemized deductions are excluded. Schedule lines are not filing advice.
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. Comparison burdens are walked from each state Department of Revenue schedule; no figure is typed in by an editor. 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 August 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.