US Individual Income Tax Statistics (2026)
Data as of · schedules for tax year 2026 · figures recompute from the portal database on each request
PlainTaxCalc publishes compiled 2026 federal and state individual income-tax schedules so readers can compare jurisdictions on the same baselines. Every figure below is computed from the live dataset, not typed into this page, and updates when the schedules refresh.
Key findings
Standalone, descriptive facts others can quote with attribution. Each line is a count or a schedule-derived liability, not a quality judgment about where anyone should live or file.
- 51 US jurisdictions (50 states + DC) are catalogued with 2026 individual income-tax schedules in this dataset.
- 9 jurisdictions impose no broad-based individual income tax in 2026 (zero state income-tax line at a $100,000 AGI single-filer baseline).
- 15 / 27 jurisdictions use a flat individual income-tax rate versus progressive brackets in 2026 (counts from the compiled state schedules).
- 13.3% is the highest published state top marginal individual income-tax rate in this dataset (California).
- $8,431 is the computed state income-tax liability in Oregon at a $100,000 AGI single-filer baseline, the highest state burden at that income in this dataset.
- $1,005 is the lowest non-zero state income-tax liability at the same $100,000 AGI single-filer baseline (North Dakota).
- 7 federal individual income-tax brackets apply for single filers in 2026, with a top federal marginal rate of 37.0%.
- 50.3% is the highest combined federal + state top marginal rate in this dataset (California + federal 37.0%).
Highest published state top rates
Top marginal individual income-tax rates among jurisdictions that levy a state income tax (9 jurisdictions show $0 state liability at the $100k single-filer baseline).
| # | Jurisdiction | Top rate |
|---|---|---|
| 1 | California | 13.3% |
| 2 | Hawaii | 11.0% |
| 3 | New York | 10.9% |
| 4 | District of Columbia | 10.8% |
| 5 | New Jersey | 10.8% |
| 6 | Oregon | 9.90% |
| 7 | Minnesota | 9.85% |
| 8 | Massachusetts | 9.00% |
| 9 | Vermont | 8.75% |
| 10 | Wisconsin | 7.65% |
Download the dataset
One CSV row per jurisdiction with top marginal rate and computed single-filer state liabilities at $50k / $100k / $200k AGI baselines: state-income-tax-statistics.csv (CC BY 4.0).
How to use these figures
Pair this page with the tax calculator, state compare, and the research notes on $100k effective burden and federal brackets. For filing decisions, use the official IRS and state Department of Revenue publications, this page is a compiled reference, not advice.
More PlainTaxCalc surfaces
Use these statistics as the reference layer, then explore calculators, comparisons, and research studies.
- Federal + state tax calculator Stack federal brackets, state schedules, and FICA at your income.
- Schedule structure analysis Aggregate counts of flat, progressive, and no-tax jurisdictions.
- 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.
- Effective burden research study Data study ranking dollars owed at $100K across all jurisdictions.
- 2026 federal bracket reference All filing statuses, standard deductions, and FICA wage-base thresholds.
- All 51 state schedules Browse every jurisdiction’s published income-tax structure.
- Frequently asked questions Data sources, accuracy limits, and what the calculator includes.
Source: U.S. State Departments of Revenue (compiled) State individual income-tax schedules + IRS federal brackets · 2026
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. Every statistic on this page is queried from the live bracket and burden tables; no figure is typed 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.
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.