2026 State Income Tax Rates
According to each state Department of Revenue 2026 individual income-tax schedule, browse all 51 US jurisdictions by structure. Click any state for the full bracket table, key notes, and a per-state calculator.
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%.
No-income-tax states
9 jurisdictions where state-tax line is $0 for wage/salary income. Federal tax + FICA still apply.
Flat-tax states
15 jurisdictions applying a single marginal rate to all taxable income.
Progressive-bracket states
27 jurisdictions where higher income tiers face higher marginal rates. Top rate shown.
More PlainTaxCalc surfaces
After you pick a jurisdiction, continue with calculators, rankings, and research on the same schedules.
- 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.
- 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.
- Nine states with no income tax Which jurisdictions forgo wage tax and what they levy instead.
- Effective burden research study Data study ranking dollars owed at $100K across all jurisdictions.
- Schedule structure analysis Aggregate counts of flat, progressive, and no-tax jurisdictions.
- Calculators and lookup tools Marginal-rate lookup, take-home pay, and reference surfaces.
What to do with this
Pick a structure cohort, then open a state page for the full schedule walk.
- Stack federal + state + FICA for any jurisdiction. Tax calculator
- Sort all 51 jurisdictions by burden at fixed incomes. Compare states
- Read how federal brackets fill before the state layer. How brackets work
Published schedule lines are for educational reference only; 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 hub lists jurisdictions rendered from state Department of Revenue schedules; 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.