Alabama state outlineGeographic outline of the U.S. state, Mercator-projected.

AL

State · 2026 tax year · Progressive

Alabama 2026 Income Tax

Alabama runs a progressive schedule topping out at 5.00% - but your effective rate is far lower. Walk every bracket below.

Alabama at $100K, in one line

A single filer earning $100,000 of taxable income owes $4,960 in Alabama state income tax, a 4.96% effective rate, well below the 5.00% headline top rate. That ranks Alabama#35 of 51 jurisdictions by state-tax burden (1 = lowest), on a progressive schedule.

Alabama Department of Revenue 2026 schedule · Tax Foundation How we calculate →

$4,960
state tax at $100K
4.96%
effective state rate
#35
of 51 1 = lowest
5.00%
top marginal rate
Alabama 2026 brackets, single filer

The highlighted segment shows where $100K income falls. 3 brackets total. Your bracket is highlighted in amber.

Alabama 2026 brackets, single filer Horizontal stacked bar showing marginal tax brackets with proportional widths and per-bracket marginal rates. $0 - $500: 2.0% marginal rate $500 - $3K: 4.0% marginal rate $3K - +: 5.0% marginal rate (your bracket) 5.0% $100K income $0 $100K $200K $300K $400K $500K $600K

Each segment width is proportional to its bracket size up to $600K. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.

  • $0 $500 2.0%
  • $500 $3K 4.0%
  • $3K + 5.0% Your bracket

Alabama's progressive system stacks 3 marginal rates from 2.00% on the first dollar of taxable income up to 5.00% on the top tier. The amber-highlighted segment is the bracket your $100,000 single-filer income lands in, meaning every additional dollar above that threshold is taxed at that marginal rate, not the rates of the lower brackets you already passed through.

Crucially, your effective rate is much lower than the marginal rate the bar shows. At $100K Alabama taxes you a blended rate that averages all the lower-bracket rates you filled before reaching your top bracket. The $100K state tax owed of $4960 works out to 4.96% effective vs the 5.00% headline. Use the calculator to see this for your actual income, the gap between marginal and effective grows wider in Alabama than in flat-tax states.

Alabama effective rate at $100K (single filer) 29.3%
Federal effective @ $100K

Bar fills relative to the ~16.9% federal effective rate at $100K of taxable income, the universal layer every filer pays. The heaviest state income-tax line at $100K is only about 8.4% (Oregon), so state tax stacks well under federal in every state.

How Alabama compares to nearby states on the burden scale

States immediately above and below Alabama on the $100K single-filer burden scale, sorted by burden ascending.

The comparison ranks 5 states clustered around Alabama on burden, not by geographic proximity. The Selected tag marks Alabama; cards on either side show the next-cheaper and next-more-expensive jurisdictions, useful for understanding whether your state's rate is broadly competitive in its tier or an outlier. Each peer card links to its own bracket schedule for a deeper comparison.

CT

Connecticut

6.99% top marginal rate
Structure
Progressive
Burden @ $100K
$4,750
Brackets
7

IL

Illinois

4.95% top marginal rate
Structure
Flat tax
Burden @ $100K
$4,950
Brackets
1
Selected

AL

Alabama

5.00% top marginal rate
Structure
Progressive
Burden @ $100K
$4,960
Brackets
3

VT

Vermont

8.75% top marginal rate
Structure
Progressive
Burden @ $100K
$4,995
Brackets
4

MA

Massachusetts

9.00% top marginal rate
Structure
Progressive
Burden @ $100K
$5,000
Brackets
2

How this calculator works

This calculator applies Alabama's progressive tax brackets to the income you enter, moving each dollar through the correct marginal rate until the full amount is accounted for. The effective rate shown at the bottom is the total tax divided by gross income, a useful number for budgeting because it represents what you actually pay on every dollar earned, not just the headline marginal rate. We never apply a flat percentage to total income. Standard deductions and common adjustments are applied in the same order the tax authority applies them, so the result matches the official calculation within rounding error. If you file jointly, select the joint filing status, brackets widen substantially and the difference is meaningful for middle-income households.

Required inputs: gross income, filing status.

Source: Alabama Department of Revenue, 2026 brackets

Full methodology and formula →

About Alabama 2026 Income Tax

Alabama uses a progressive bracket schedule with marginal rates topping out at 5.00% on the highest income tier. Lower brackets fill first before higher brackets apply, meaning effective rates always sit below the top marginal rate at any given income level. Alabama's structure places it among twenty-eight US progressive-tax jurisdictions. At $100,000 single-filer 2026 taxable income Alabama state tax equals approximately $4960. Federal income tax ($16,914 single, 2026) and FICA payroll tax ($7,650 on $100K wages) layer on top. Use the calculator below or the main /calculator/ for your specific income tier.

Key Alabama Tax Notes (2026)

Progressive 2-5%, low brackets ($500-$3,000); standard deduction phases out by $33,000 income.

Source: Alabama Department of Revenue, 2026 personal income tax publications. Source: Tax Foundation State Individual Income Tax Rates and Brackets 2026. Source: IRS Revenue Procedure 2025-32, 2026 federal inflation adjustments.

Alabama 2026 Bracket Schedule (Single Filer)

Income Range Marginal Rate
$0 – $500 2.00%
$500 – $3,000 4.00%
$3,000 and above 5.00%
$50K Income
$2460
state tax owed (single)
$100K Income
$4960
state tax owed (single)
$200K Income
$9960
state tax owed (single)

Alabama ranks #35 of 51 US jurisdictions by state tax burden at $100K single-filer income (1 = lowest burden).

Quick Alabama State Tax Estimate

Enter taxable income to see Alabama state tax owed for 2026 (single filer). For full federal + state + FICA, use the main calculator.

Methodology

Bracket schedule loaded from Alabama Department of Revenue 2026 publications and cross-checked against the Tax Foundation aggregator. Quick-estimate computation walks the brackets in order applying each marginal rate to the income within the bracket boundary. See the full methodology page for the complete computation pipeline including FICA / SECA and the Additional Medicare surcharge.

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 state's figures are rendered directly from 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, or report a data error. Data current as of 2026-06-21T16:16:39.454Z.