State Income Tax Rates 2026
9 states do not tax wages, 16 charge one flat rate and 25 states and DC use graduated brackets that reach 13.3% in California. Here is every state's 2026 lowest and top rate, where the top rate starts and what a $65,000 salary pays.
| State | Type | Lowest rate | Top rate | Top rate starts (single) | Tax on $65,000 |
|---|---|---|---|---|---|
| California | Graduated | 1% | 13.3% | Over $1,000,000 | $1,873 |
| Hawaii | Graduated | 1.4% | 11% | Over $325,000 | $3,136 |
| New York | Graduated | 3.9% | 10.9% | Over $25,000,000 | $2,913 |
| Washington, D.C. | Graduated | 4% | 10.75% | Over $1,000,000 | $2,850 |
| New Jersey | Graduated | 1.4% | 10.75% | Over $1,000,000 | $2,044 |
| Oregon | Graduated | 4.75% | 9.9% | Over $125,000 | $4,359 |
| Minnesota | Graduated | 5.35% | 9.85% | Over $203,150 | $2,897 |
| Maine | Graduated | 5.8% | 9.15% | Over $1,000,000 | $2,710 |
| Massachusetts | Flat | 5% | 9% | Over $1,107,750 | $2,930 |
| Vermont | Graduated | 3.35% | 8.75% | Over $256,300 | $1,779 |
| Wisconsin | Graduated | 3.5% | 7.65% | Over $332,720 | $2,350 |
| Connecticut | Graduated | 2% | 6.99% | Over $500,000 | $2,875 |
| Delaware | Graduated | 2.2% | 6.6% | Over $60,000 | $2,949 |
| Maryland | Graduated | 2% | 6.5% | Over $1,000,000 | $2,722 |
| Rhode Island | Graduated | 3.75% | 5.99% | Over $186,450 | $1,821 |
| New Mexico | Graduated | 1.5% | 5.9% | Over $210,000 | $1,889 |
| Virginia | Graduated | 2% | 5.75% | Over $17,000 | $2,923 |
| Montana | Graduated | 4.7% | 5.65% | Over $47,500 | $2,312 |
| Kansas | Graduated | 5.2% | 5.58% | Over $23,000 | $2,827 |
| Idaho | Flat | 5.3% | 5.3% | Over $4,811 | $2,337 |
| South Carolina | Graduated | 1.99% | 5.21% | Over $30,000 | $1,994 |
| Alabama | Graduated | 2% | 5% | Over $3,000 | $2,729 |
| Georgia | Flat | 4.99% | 4.99% | All income | $2,495 |
| Illinois | Flat | 4.95% | 4.95% | All income | $3,073 |
| Missouri | Graduated | 2% | 4.7% | Over $9,436 | $2,078 |
| West Virginia | Graduated | 2.11% | 4.58% | Over $60,000 | $2,088 |
| Nebraska | Graduated | 2.46% | 4.55% | Over $24,760 | $2,078 |
| Oklahoma | Graduated | 2.5% | 4.5% | Over $7,200 | $2,380 |
| Utah | Flat | 4.45% | 4.45% | All income | $2,528 |
| Colorado | Flat | 4.4% | 4.4% | All income | $2,152 |
| Michigan | Flat | 4.25% | 4.25% | All income | $2,512 |
| Mississippi | Flat | 4% | 4% | Over $10,000 | $1,868 |
| North Carolina | Flat | 3.99% | 3.99% | All income | $2,085 |
| Iowa | Flat | 3.8% | 3.8% | All income | $1,818 |
| Arkansas | Graduated | 2% | 3.7% | Over $26,399 | $1,917 |
| Kentucky | Flat | 3.5% | 3.5% | All income | $2,157 |
| Pennsylvania | Flat | 3.07% | 3.07% | All income | $1,996 |
| Louisiana | Flat | 3% | 3% | All income | $1,564 |
| Indiana | Flat | 2.95% | 2.95% | All income | $1,888 |
| Ohio | Flat | 2.75% | 2.75% | Over $26,050 | $1,013 |
| Arizona | Flat | 2.5% | 2.5% | All income | $1,231 |
| North Dakota | Graduated | 1.95% | 2.5% | Over $250,400 | $0 |
| Alaska | No wage tax | – | – | – | $0 |
| Florida | No wage tax | – | – | – | $0 |
| Nevada | No wage tax | – | – | – | $0 |
| New Hampshire | No wage tax | – | – | – | $0 |
| South Dakota | No wage tax | – | – | – | $0 |
| Tennessee | No wage tax | – | – | – | $0 |
| Texas | No wage tax | – | – | – | $0 |
| Washington | No wage tax | – | – | – | $0 |
| Wyoming | No wage tax | – | – | – | $0 |
Tax on $65,000 is 2026 state income tax for a single filer with no 401(k) or other pre-tax deductions, after the state's standard deduction and exemptions. City and county income taxes are not included. Top rates include California's 1% mental health surcharge and the Massachusetts 4% surtax on income over $1,107,750.
States with no income tax on wages
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not tax wages. Washington taxes some capital gains, and Washington and Alaska still take small payroll deductions for state programs.
Flat tax states
In Arizona, Ohio, Indiana, Louisiana, Pennsylvania, Kentucky, Iowa, North Carolina, Mississippi, Michigan, Colorado, Utah, Illinois, Georgia, Idaho, Massachusetts, every dollar of taxable income is taxed at the same rate. The rate ranges from 2.5% in Arizona to 5% in Massachusetts.
How graduated brackets work
With graduated brackets, each rate applies only to the income inside its bracket. Moving into a higher bracket never lowers your take-home pay; only the dollars above the threshold are taxed at the higher rate. Use the 2026 federal tax brackets page to see the same idea for federal tax, or pick your state for its full brackets.
Common questions
Which state has the highest income tax rate in 2026?
California (13.3%), Hawaii (11%), New York (10.9%) have the highest top rates. California's 13.3% includes a 1% surcharge on income over $1 million. Top rates apply only to income above the threshold, so most workers pay far less.
Which states have no income tax on wages?
9 states do not tax wages in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
Which states have a flat income tax?
16 states tax all income at one rate in 2026: Arizona (2.5%), Ohio (2.75%), Indiana (2.95%), Louisiana (3%), Pennsylvania (3.07%), Kentucky (3.5%), Iowa (3.8%), North Carolina (3.99%), Mississippi (4%), Michigan (4.25%), Colorado (4.4%), Utah (4.45%), Illinois (4.95%), Georgia (4.99%), Idaho (5.3%), Massachusetts (5%). Arizona has the lowest flat rate.
How many states have graduated income tax brackets?
25 states and DC use graduated brackets in 2026, where higher slices of income are taxed at higher rates. California, Hawaii, New York, New Jersey have the highest top rates among them.
Where does a $65,000 salary pay the most state income tax?
A single filer earning $65,000 pays the most state income tax in Oregon ($4,359), Hawaii ($3,136), Illinois ($3,073). Among states that tax wages, the least is in North Dakota ($0), Ohio ($1,013), Arizona ($1,231).
Is the top tax rate what I actually pay?
No. The top rate applies only to income above its threshold, and deductions and exemptions come off first. A single filer earning $65,000 in California pays $1,873 in state income tax, about 2.9% of pay, even though the top rate is 13.3%.