No income tax
9
Nine jurisdictions levy no broad-based individual income tax for 2026. Federal + FICA still apply.
Median state tax @ $100K $0
No-tax guide → Rankings hub · 2026 schedules
2026 US State Tax Rankings
According to each state Department of Revenue August 2026 schedule, three ranking surfaces sort lowest burden, highest burden, and best states for $200K+ earners, plus the architecture map that explains why peers diverge.
- 51
- jurisdictions
- 9
- no-tax
- $8,431
- heaviest @ $100K · Oregon
Tax-architecture map · 2026
How the 51 jurisdictions are built
Every state page is one of three schedule types. Counts and $100K single-filer burdens come from the live Department of Revenue schedules compiled for 2026 - open a cohort to browse peers, or jump to a sample jurisdiction.
Flat rate
15
One marginal rate on all taxable income. Predictable per-dollar cost; burden scales linearly.
Median state tax @ $100K $3,990
Compare burdens → Progressive brackets
27
Multiple brackets; top rates separate sharply at $100K–$200K single-filer baselines.
Median state tax @ $100K $4,995
How brackets work → Top rate vs. how fast burden climbs, $50K to $200K
42 income-tax states, plotted by headline top marginal rate (x) against the dollar increase in state tax owed as taxable income rises from $50,000 to $200,000 (y). The crosshair sits at this set's own median on each axis, not a fixed value.
View all 42 states as a list
- Oregon: 9.9% top rate, $13,988 burden climb $50K-$200K
- California: 13.3% top rate, $13,630 burden climb $50K-$200K
- District of Columbia: 10.8% top rate, $12,550 burden climb $50K-$200K
- Hawaii: 11% top rate, $11,713 burden climb $50K-$200K
- Minnesota: 9.9% top rate, $11,151 burden climb $50K-$200K
- Vermont: 8.8% top rate, $10,703 burden climb $50K-$200K
- Maine: 7.2% top rate, $10,666 burden climb $50K-$200K
- Delaware: 6.6% top rate, $9,795 burden climb $50K-$200K
- New Jersey: 10.8% top rate, $9,345 burden climb $50K-$200K
- South Carolina: 6% top rate, $9,000 burden climb $50K-$200K
- New York: 10.9% top rate, $8,847 burden climb $50K-$200K
- Connecticut: 7% top rate, $8,750 burden climb $50K-$200K
- Virginia: 5.8% top rate, $8,625 burden climb $50K-$200K
- Montana: 5.7% top rate, $8,475 burden climb $50K-$200K
- Kansas: 5.6% top rate, $8,370 burden climb $50K-$200K
- Idaho: 5.3% top rate, $7,950 burden climb $50K-$200K
- Wisconsin: 7.7% top rate, $7,932 burden climb $50K-$200K
- Georgia: 5.2% top rate, $7,785 burden climb $50K-$200K
- Maryland: 6.5% top rate, $7,688 burden climb $50K-$200K
- Massachusetts: 9% top rate, $7,500 burden climb $50K-$200K
- Alabama: 5% top rate, $7,500 burden climb $50K-$200K
- Illinois: 5% top rate, $7,425 burden climb $50K-$200K
- New Mexico: 5.9% top rate, $7,317 burden climb $50K-$200K
- West Virginia: 4.8% top rate, $7,192 burden climb $50K-$200K
- Missouri: 4.7% top rate, $7,050 burden climb $50K-$200K
- Rhode Island: 6% top rate, $6,973 burden climb $50K-$200K
- Nebraska: 4.6% top rate, $6,825 burden climb $50K-$200K
- Oklahoma: 4.5% top rate, $6,750 burden climb $50K-$200K
- Utah: 4.5% top rate, $6,750 burden climb $50K-$200K
- Colorado: 4.4% top rate, $6,600 burden climb $50K-$200K
- Michigan: 4.3% top rate, $6,375 burden climb $50K-$200K
- Mississippi: 4% top rate, $6,000 burden climb $50K-$200K
- North Carolina: 4% top rate, $5,985 burden climb $50K-$200K
- Arkansas: 3.9% top rate, $5,850 burden climb $50K-$200K
- Iowa: 3.8% top rate, $5,700 burden climb $50K-$200K
- Kentucky: 3.5% top rate, $5,250 burden climb $50K-$200K
- Pennsylvania: 3.1% top rate, $4,605 burden climb $50K-$200K
- Louisiana: 3% top rate, $4,500 burden climb $50K-$200K
- Indiana: 2.9% top rate, $4,350 burden climb $50K-$200K
- Ohio: 2.8% top rate, $4,125 burden climb $50K-$200K
- Arizona: 2.5% top rate, $3,750 burden climb $50K-$200K
- North Dakota: 2.5% top rate, $2,925 burden climb $50K-$200K
Open a ranking
Top 10 Lowest-Burden States at $100K Single Filer
Ranked from lowest to highest state tax owed at $100,000 single-filer 2026 taxable income, the nine no-income-tax jurisdictions plus the lowest-rate flat states.
Top 10 Highest-Burden States at $100K Single Filer
Ranked from highest to lowest state tax owed at $100,000 single-filer 2026 taxable income, California, Hawaii, New Jersey, Massachusetts, New York, Oregon, and other top-rate states.
Best States for $200K+ Earners
Ranked comparison of state tax burden at $200,000 single-filer 2026 taxable income, where progressive bracket schedules begin to diverge sharply between states.
All 51 jurisdictions, ranked by top marginal rate
Every US tax jurisdiction PlainTaxCalc covers, sorted by top marginal individual income tax rate. The states with no broad-based income tax are listed in a separate block below; New Hampshire and Tennessee remain on the no-income-tax list because their historical interest-and-dividends taxes are now fully or partially phased out.
California
Top rate 13.30%
$100k burden $5,953
Hawaii
Top rate 11.00%
$100k burden $6,491
New York
Top rate 10.90%
$100k burden $5,432
District of Columbia
Top rate 10.75%
$100k burden $6,900
New Jersey
Top rate 10.75%
$100k burden $4,246
Oregon
Top rate 9.90%
$100k burden $8,431
Minnesota
Top rate 9.85%
$100k burden $6,317
Massachusetts
Top rate 9.00%
$100k burden $5,000
Vermont
Top rate 8.75%
$100k burden $4,995
Wisconsin
Top rate 7.65%
$100k burden $4,696
Maine
Top rate 7.15%
$100k burden $6,630
Connecticut
Top rate 6.99%
$100k burden $4,750
Delaware
Top rate 6.60%
$100k burden $5,584
Maryland
Top rate 6.50%
$100k burden $4,698
South Carolina
Top rate 6.00%
$100k burden $5,344
Rhode Island
Top rate 5.99%
$100k burden $3,930
New Mexico
Top rate 5.90%
$100k burden $4,358
Virginia
Top rate 5.75%
$100k burden $5,493
Montana
Top rate 5.65%
$100k burden $5,199
Kansas
Top rate 5.58%
$100k burden $5,493
Idaho
Top rate 5.30%
$100k burden $5,300
Georgia
Top rate 5.19%
$100k burden $5,190
Alabama
Top rate 5.00%
$100k burden $4,960
Illinois
Top rate 4.95%
$100k burden $4,950
West Virginia
Top rate 4.82%
$100k burden $3,982
Missouri
Top rate 4.70%
$100k burden $4,519
Nebraska
Top rate 4.55%
$100k burden $4,249
Oklahoma
Top rate 4.50%
$100k burden $4,000
Utah
Top rate 4.50%
$100k burden $4,500
Colorado
Top rate 4.40%
$100k burden $4,400
Michigan
Top rate 4.25%
$100k burden $4,250
Mississippi
Top rate 4.00%
$100k burden $4,000
North Carolina
Top rate 3.99%
$100k burden $3,990
Arkansas
Top rate 3.90%
$100k burden $3,813
Iowa
Top rate 3.80%
$100k burden $3,800
Kentucky
Top rate 3.50%
$100k burden $3,500
Pennsylvania
Top rate 3.07%
$100k burden $3,070
Louisiana
Top rate 3.00%
$100k burden $3,000
Indiana
Top rate 2.90%
$100k burden $2,900
Ohio
Top rate 2.75%
$100k burden $2,034
Arizona
Top rate 2.50%
$100k burden $2,500
North Dakota
Top rate 2.50%
$100k burden $1,005
No broad-based income tax
These jurisdictions levy no broad-based individual income tax for the 2026 tax year. Households in these states still face federal income tax, FICA payroll tax, and other state-level taxes (sales, property, excise) which often offset the absence of an income tax.
More PlainTaxCalc surfaces
After you pick a ranking board, continue with calculators, research, and reference pages on the same schedules.
- Federal + state tax calculator Stack federal brackets, state schedules, and FICA at your income.
- Compare all 51 jurisdictions Side-by-side $50K, $100K, and $200K burden table sorted lowest to highest.
- Tax research studies Published analysis from the compiled schedule database.
- Calculators and lookup tools Marginal-rate lookup, take-home pay, and reference surfaces.
- 2026 federal bracket tables Complete IRS schedule for all four filing statuses.
- How tax brackets work Walkthrough of marginal stacking with 2026 worked examples.
- US tax statistics CSV Downloadable reference extract from the live dataset.
- Top states by marginal rate Companion study ranking headline top rates instead of effective burden.
What to do with this
Open a ranked board, then verify any state on its schedule page.
- Lowest state-tax lines at $100K taxable income. Lowest burden
- Heaviest state-tax lines at the same baseline. Highest burden
- Compare all 51 jurisdictions side by side. Compare states
- Effective burden research at a $100K baseline. Burden research
- Guide to the nine no-income-tax states. No-tax guide
Rankings reprint official schedule walks for educational reference; they are not a filing recommendation.
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 page draws directly on IRS Revenue Procedure and state Department of Revenue data, 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.