2026 State Income Tax Rates

Browse all 51 US jurisdictions by 2026 state income tax structure. Click any state for the full bracket schedule, key notes, and a per-state calculator.

9 no-tax states 15 flat-rate states 27 progressive states 2026 tax year

2026 federal brackets, single filer

State brackets layer on TOP of these federal rates. Each state's listing below shows its top marginal rate; click into any state to see its full bracket schedule visualized this way.

Each segment width is proportional to its bracket size up to $701K. Color intensity rises with the marginal rate.

$0 → $12K 10.0%
$12K → $47K 12.0%
$47K → $101K 22.0%
$101K → $192K 24.0%
$192K → $244K 32.0%
$244K → $609K 35.0%
$609K → + 37.0%

2026 State Tax Structure Overview

9 states impose no broad-based income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington levies a 7% capital gains tax above $270,000 in long-term gains.

15 states apply a single flat rate to all taxable income: Arizona at 2.5% is the lowest, with Ohio (2.75% above a $26,050 exemption), Indiana (2.9%), and Pennsylvania (3.07%) close behind, while Idaho's 5.7% sits at the top of the flat-rate range. Several states cut their rates effective January 1, 2026.

27 states use progressive brackets where higher income tiers face higher marginal rates. California's top bracket reaches 13.3% on income above $1 million (including the Mental Health Tax). New Jersey, Hawaii, New York, Oregon, and Minnesota all top 9% at the marginal level. North Dakota's progressive system has the lowest top rate among progressive-tax states at 2.5%.