{
  "dataset": "income-tax-laws",
  "title": "State Individual Income Tax by State",
  "as_of": "January 2026",
  "last_verified": "October 16, 2026",
  "source": "Tax Foundation",
  "source_url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
  "publisher": "The Liberty Tribune",
  "publisher_url": "https://thelibertytribune.com",
  "license": "https://thelibertytribune.com/republish/",
  "canonical": "https://thelibertytribune.com/trackers/income-tax-by-state/",
  "rows": 50,
  "data": [
    {
      "state": "Alabama",
      "category": "graduated",
      "topRate": 5,
      "brackets": 3,
      "rateRank": 22,
      "summary": "Alabama taxes individual income at graduated rates rising to 5.00 percent across 3 brackets, ranking 22 of 41 among the states that tax income."
    },
    {
      "state": "Alaska",
      "category": "none",
      "topRate": 0,
      "summary": "Alaska levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "Arizona",
      "category": "flat",
      "topRate": 2.5,
      "brackets": 1,
      "rateRank": 40,
      "summary": "Arizona taxes individual income at a single flat rate of 2.50 percent, the joint-lowest top rate in the country. Fifteen states use a single-rate structure."
    },
    {
      "state": "Arkansas",
      "category": "graduated",
      "topRate": 3.9,
      "brackets": 2,
      "rateRank": 33,
      "summary": "Arkansas taxes individual income at graduated rates rising to 3.90 percent across 2 brackets, ranking 33 of 41 among the states that tax income."
    },
    {
      "state": "California",
      "category": "graduated",
      "topRate": 13.3,
      "brackets": 10,
      "rateRank": 1,
      "summary": "California taxes individual income at graduated rates rising to 13.30 percent across 10 brackets, the highest top rate in the country."
    },
    {
      "state": "Colorado",
      "category": "flat",
      "topRate": 4.4,
      "brackets": 1,
      "rateRank": 29,
      "summary": "Colorado taxes individual income at a single flat rate of 4.40 percent, ranking 29 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Connecticut",
      "category": "graduated",
      "topRate": 6.99,
      "brackets": 7,
      "rateRank": 11,
      "summary": "Connecticut taxes individual income at graduated rates rising to 6.99 percent across 7 brackets, ranking 11 of 41 among the states that tax income."
    },
    {
      "state": "Delaware",
      "category": "graduated",
      "topRate": 6.6,
      "brackets": 6,
      "rateRank": 12,
      "summary": "Delaware taxes individual income at graduated rates rising to 6.60 percent across 6 brackets, ranking 12 of 41 among the states that tax income."
    },
    {
      "state": "Florida",
      "category": "none",
      "topRate": 0,
      "summary": "Florida levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "Georgia",
      "category": "flat",
      "topRate": 5.19,
      "brackets": 1,
      "rateRank": 21,
      "summary": "Georgia taxes individual income at a single flat rate of 5.19 percent, ranking 21 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Hawaii",
      "category": "graduated",
      "topRate": 11,
      "brackets": 12,
      "rateRank": 2,
      "summary": "Hawaii taxes individual income at graduated rates rising to 11.00 percent across 12 brackets, the second-highest top rate of the 41 states that tax income."
    },
    {
      "state": "Idaho",
      "category": "flat",
      "topRate": 5.3,
      "brackets": 1,
      "rateRank": 20,
      "summary": "Idaho taxes individual income at a single flat rate of 5.30 percent, ranking 20 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Illinois",
      "category": "flat",
      "topRate": 4.95,
      "brackets": 1,
      "rateRank": 23,
      "summary": "Illinois taxes individual income at a single flat rate of 4.95 percent, ranking 23 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Indiana",
      "category": "flat",
      "topRate": 2.95,
      "brackets": 1,
      "rateRank": 38,
      "summary": "Indiana taxes individual income at a single flat rate of 2.95 percent, ranking 38 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Iowa",
      "category": "flat",
      "topRate": 3.8,
      "brackets": 1,
      "rateRank": 34,
      "summary": "Iowa taxes individual income at a single flat rate of 3.80 percent, ranking 34 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Kansas",
      "category": "graduated",
      "topRate": 5.58,
      "brackets": 2,
      "rateRank": 19,
      "summary": "Kansas taxes individual income at graduated rates rising to 5.58 percent across 2 brackets, ranking 19 of 41 among the states that tax income."
    },
    {
      "state": "Kentucky",
      "category": "flat",
      "topRate": 3.5,
      "brackets": 1,
      "rateRank": 35,
      "summary": "Kentucky taxes individual income at a single flat rate of 3.50 percent, ranking 35 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Louisiana",
      "category": "flat",
      "topRate": 3,
      "brackets": 1,
      "rateRank": 37,
      "summary": "Louisiana taxes individual income at a single flat rate of 3.00 percent, ranking 37 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Maine",
      "category": "graduated",
      "topRate": 7.15,
      "brackets": 3,
      "rateRank": 10,
      "summary": "Maine taxes individual income at graduated rates rising to 7.15 percent across 3 brackets, ranking 10 of 41 among the states that tax income."
    },
    {
      "state": "Maryland",
      "category": "graduated",
      "topRate": 6.5,
      "brackets": 10,
      "rateRank": 13,
      "summary": "Maryland taxes individual income at graduated rates rising to 6.50 percent across 10 brackets, ranking 13 of 41 among the states that tax income."
    },
    {
      "state": "Massachusetts",
      "category": "graduated",
      "topRate": 9,
      "brackets": 2,
      "rateRank": 7,
      "summary": "Massachusetts taxes individual income at graduated rates rising to 9.00 percent across 2 brackets, ranking 7 of 41 among the states that tax income."
    },
    {
      "state": "Michigan",
      "category": "flat",
      "topRate": 4.25,
      "brackets": 1,
      "rateRank": 30,
      "summary": "Michigan taxes individual income at a single flat rate of 4.25 percent, ranking 30 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Minnesota",
      "category": "graduated",
      "topRate": 9.85,
      "brackets": 4,
      "rateRank": 6,
      "summary": "Minnesota taxes individual income at graduated rates rising to 9.85 percent across 4 brackets, ranking 6 of 41 among the states that tax income."
    },
    {
      "state": "Mississippi",
      "category": "flat",
      "topRate": 4,
      "brackets": 1,
      "rateRank": 31,
      "summary": "Mississippi taxes individual income at a single flat rate of 4.00 percent, ranking 31 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Missouri",
      "category": "graduated",
      "topRate": 4.7,
      "brackets": 7,
      "rateRank": 25,
      "summary": "Missouri taxes individual income at graduated rates rising to 4.70 percent across 7 brackets, ranking 25 of 41 among the states that tax income."
    },
    {
      "state": "Montana",
      "category": "graduated",
      "topRate": 5.65,
      "brackets": 2,
      "rateRank": 18,
      "summary": "Montana taxes individual income at graduated rates rising to 5.65 percent across 2 brackets, ranking 18 of 41 among the states that tax income."
    },
    {
      "state": "Nebraska",
      "category": "graduated",
      "topRate": 4.55,
      "brackets": 3,
      "rateRank": 26,
      "summary": "Nebraska taxes individual income at graduated rates rising to 4.55 percent across 3 brackets, ranking 26 of 41 among the states that tax income."
    },
    {
      "state": "Nevada",
      "category": "none",
      "topRate": 0,
      "summary": "Nevada levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "New Hampshire",
      "category": "none",
      "topRate": 0,
      "summary": "New Hampshire levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "New Jersey",
      "category": "graduated",
      "topRate": 10.75,
      "brackets": 7,
      "rateRank": 4,
      "summary": "New Jersey taxes individual income at graduated rates rising to 10.75 percent across 7 brackets, the fourth-highest top rate of the 41 states that tax income."
    },
    {
      "state": "New Mexico",
      "category": "graduated",
      "topRate": 5.9,
      "brackets": 6,
      "rateRank": 16,
      "summary": "New Mexico taxes individual income at graduated rates rising to 5.90 percent across 6 brackets, ranking 16 of 41 among the states that tax income."
    },
    {
      "state": "New York",
      "category": "graduated",
      "topRate": 10.9,
      "brackets": 9,
      "rateRank": 3,
      "summary": "New York taxes individual income at graduated rates rising to 10.90 percent across 9 brackets, the third-highest top rate of the 41 states that tax income."
    },
    {
      "state": "North Carolina",
      "category": "flat",
      "topRate": 3.99,
      "brackets": 1,
      "rateRank": 32,
      "summary": "North Carolina taxes individual income at a single flat rate of 3.99 percent, ranking 32 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "North Dakota",
      "category": "graduated",
      "topRate": 2.5,
      "brackets": 2,
      "rateRank": 40,
      "summary": "North Dakota taxes individual income at graduated rates rising to 2.50 percent across 2 brackets, the joint-lowest top rate in the country."
    },
    {
      "state": "Ohio",
      "category": "flat",
      "topRate": 2.75,
      "brackets": 1,
      "rateRank": 39,
      "summary": "Ohio taxes individual income at a single flat rate of 2.75 percent, ranking 39 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Oklahoma",
      "category": "graduated",
      "topRate": 4.5,
      "brackets": 3,
      "rateRank": 27,
      "summary": "Oklahoma taxes individual income at graduated rates rising to 4.50 percent across 3 brackets, tied at rank 27 of 41 among the states that tax income."
    },
    {
      "state": "Oregon",
      "category": "graduated",
      "topRate": 9.9,
      "brackets": 4,
      "rateRank": 5,
      "summary": "Oregon taxes individual income at graduated rates rising to 9.90 percent across 4 brackets, the fifth-highest top rate of the 41 states that tax income."
    },
    {
      "state": "Pennsylvania",
      "category": "flat",
      "topRate": 3.07,
      "brackets": 1,
      "rateRank": 36,
      "summary": "Pennsylvania taxes individual income at a single flat rate of 3.07 percent, ranking 36 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Rhode Island",
      "category": "graduated",
      "topRate": 5.99,
      "brackets": 3,
      "rateRank": 15,
      "summary": "Rhode Island taxes individual income at graduated rates rising to 5.99 percent across 3 brackets, ranking 15 of 41 among the states that tax income."
    },
    {
      "state": "South Carolina",
      "category": "graduated",
      "topRate": 6,
      "brackets": 2,
      "rateRank": 14,
      "summary": "South Carolina taxes individual income at graduated rates rising to 6.00 percent across 2 brackets, ranking 14 of 41 among the states that tax income."
    },
    {
      "state": "South Dakota",
      "category": "none",
      "topRate": 0,
      "summary": "South Dakota levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "Tennessee",
      "category": "none",
      "topRate": 0,
      "summary": "Tennessee levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "Texas",
      "category": "none",
      "topRate": 0,
      "summary": "Texas levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    },
    {
      "state": "Utah",
      "category": "flat",
      "topRate": 4.5,
      "brackets": 1,
      "rateRank": 27,
      "summary": "Utah taxes individual income at a single flat rate of 4.50 percent, tied at rank 27 of 41 among the states that tax income. Fifteen states use a single-rate structure."
    },
    {
      "state": "Vermont",
      "category": "graduated",
      "topRate": 8.75,
      "brackets": 4,
      "rateRank": 8,
      "summary": "Vermont taxes individual income at graduated rates rising to 8.75 percent across 4 brackets, ranking 8 of 41 among the states that tax income."
    },
    {
      "state": "Virginia",
      "category": "graduated",
      "topRate": 5.75,
      "brackets": 4,
      "rateRank": 17,
      "summary": "Virginia taxes individual income at graduated rates rising to 5.75 percent across 4 brackets, ranking 17 of 41 among the states that tax income."
    },
    {
      "state": "Washington",
      "category": "capital-gains-only",
      "summary": "Washington levies no tax on wage or salary income. It taxes long-term capital gains only, which is why it is counted separately from the eight states with no individual income tax at all."
    },
    {
      "state": "West Virginia",
      "category": "graduated",
      "topRate": 4.82,
      "brackets": 5,
      "rateRank": 24,
      "summary": "West Virginia taxes individual income at graduated rates rising to 4.82 percent across 5 brackets, ranking 24 of 41 among the states that tax income."
    },
    {
      "state": "Wisconsin",
      "category": "graduated",
      "topRate": 7.65,
      "brackets": 4,
      "rateRank": 9,
      "summary": "Wisconsin taxes individual income at graduated rates rising to 7.65 percent across 4 brackets, ranking 9 of 41 among the states that tax income."
    },
    {
      "state": "Wyoming",
      "category": "none",
      "topRate": 0,
      "summary": "Wyoming levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same."
    }
  ]
}