Taxes & Spending Tracker
State Income Tax Rates by State (2026)
How much does your state take of what you earn? Eight states take nothing at all, fifteen apply one flat rate to every dollar, and the rest run graduated brackets that climb with income. Below is a sourced guide to the structure and the top marginal rate in all 50 states.
8 states levy no individual income tax, and 15 more tax income at a single flat rate; 26 use graduated brackets.
Washington is counted separately: it taxes long-term capital gains but not wage income, so a worker there pays no state tax on a salary while an investor may.
Source: Tax Foundation, as of January 2026
Updated
This dataset is one of the six measures in The Liberty Index, our 0β100 ranking of all 50 states across taxes, self-defense law, work and wage rules, and education choice β with the full methodology and exclusions published.
The four categories
Structure and rates are drawn from the Tax Foundation, the standard reference for state tax data, as of January 1 2026.
- No Income Tax. No individual income tax at all. Wage, salary and investment income are untaxed at the state level.
- Capital Gains Only. No tax on wage or salary income, but long-term capital gains are taxed. Washington alone is in this position.
- Single Flat Rate. One rate applies to all taxable income, with no brackets rising with earnings.
- Graduated Brackets. Rates rise through brackets as income increases.
The 50-state table
| State | Structure | Top rate | How it works |
|---|---|---|---|
| Alabama | Graduated Brackets | 5.00% | 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. |
| Alaska | No Income Tax | β | Alaska levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| Arizona | Single Flat Rate | 2.50% | 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. |
| Arkansas | Graduated Brackets | 3.90% | 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. |
| California | Graduated Brackets | 13.30% | California taxes individual income at graduated rates rising to 13.30 percent across 10 brackets, the highest top rate in the country. |
| Colorado | Single Flat Rate | 4.40% | 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. |
| Connecticut | Graduated Brackets | 6.99% | 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. |
| Delaware | Graduated Brackets | 6.60% | 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. |
| Florida | No Income Tax | β | Florida levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| Georgia | Single Flat Rate | 5.19% | 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. |
| Hawaii | Graduated Brackets | 11.00% | 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. |
| Idaho | Single Flat Rate | 5.30% | 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. |
| Illinois | Single Flat Rate | 4.95% | 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. |
| Indiana | Single Flat Rate | 2.95% | 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. |
| Iowa | Single Flat Rate | 3.80% | 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. |
| Kansas | Graduated Brackets | 5.58% | 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. |
| Kentucky | Single Flat Rate | 3.50% | 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. |
| Louisiana | Single Flat Rate | 3.00% | 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. |
| Maine | Graduated Brackets | 7.15% | 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. |
| Maryland | Graduated Brackets | 6.50% | 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. |
| Massachusetts | Graduated Brackets | 9.00% | 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. |
| Michigan | Single Flat Rate | 4.25% | 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. |
| Minnesota | Graduated Brackets | 9.85% | 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. |
| Mississippi | Single Flat Rate | 4.00% | 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. |
| Missouri | Graduated Brackets | 4.70% | 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. |
| Montana | Graduated Brackets | 5.65% | 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. |
| Nebraska | Graduated Brackets | 4.55% | 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. |
| Nevada | No Income Tax | β | Nevada levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| New Hampshire | No Income Tax | β | New Hampshire levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| New Jersey | Graduated Brackets | 10.75% | 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. |
| New Mexico | Graduated Brackets | 5.90% | 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. |
| New York | Graduated Brackets | 10.90% | 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. |
| North Carolina | Single Flat Rate | 3.99% | 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. |
| North Dakota | Graduated Brackets | 2.50% | North Dakota taxes individual income at graduated rates rising to 2.50 percent across 2 brackets, the joint-lowest top rate in the country. |
| Ohio | Single Flat Rate | 2.75% | 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. |
| Oklahoma | Graduated Brackets | 4.50% | 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. |
| Oregon | Graduated Brackets | 9.90% | 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. |
| Pennsylvania | Single Flat Rate | 3.07% | 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. |
| Rhode Island | Graduated Brackets | 5.99% | 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. |
| South Carolina | Graduated Brackets | 6.00% | 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. |
| South Dakota | No Income Tax | β | South Dakota levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| Tennessee | No Income Tax | β | Tennessee levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| Texas | No Income Tax | β | Texas levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
| Utah | Single Flat Rate | 4.50% | 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. |
| Vermont | Graduated Brackets | 8.75% | 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. |
| Virginia | Graduated Brackets | 5.75% | 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. |
| Washington | Capital Gains Only | β | 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. |
| West Virginia | Graduated Brackets | 4.82% | 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. |
| Wisconsin | Graduated Brackets | 7.65% | 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. |
| Wyoming | No Income Tax | β | Wyoming levies no individual income tax, so wage and salary income is untaxed at the state level. Eight states do the same. |
No states in this category.
Download the data
Free to reuse with attribution. Each file includes the as-of date, the source and a link back to this page.
Cite this page
Free to reference with attribution. Copy the citation below:
"State Income Tax Rates by State (2026)," The Liberty Tribune, https://thelibertytribune.com/trackers/income-tax-by-state/ Methodology & sources
Rates and brackets follow the Tax Foundation's 2026 edition, reflecting law as of January 1 2026, taken from the publisher's own spreadsheet rather than retyped. A state is counted as a flat tax where a single rate applies to all taxable income, and as graduated where rates rise through brackets. The figure shown is the top marginal rate β the rate on the last dollar earned in the highest bracket, not an average.
Washington is counted separately, and the distinction matters. It levies no tax on wages or salary, but it does tax long-term capital gains. That is why the headline figure is 8 states with no individual income tax rather than 9 β a worker in Washington pays no state tax on a salary, while an investor there may. New Hampshire now belongs in the no-income-tax group outright, having repealed its tax on interest and dividends as of 2025.
The spread is wide. California tops the table at 13.30 percent, while Arizona and North Dakota share the lowest top rate at 2.50 percent. Several states are mid phase-down and cut their rates again each January, which is why this table carries a verification date.
What this does not capture. Local income taxes, which Ohio, Pennsylvania, Maryland and others permit; payroll levies earmarked for particular programmes, which the source excludes; and the deductions, exemptions and credits that decide what anyone actually owes. A top marginal rate is a statutory headline, not a tax bill β so this is a reference to the law as written, not advice, and not a statement of what residents pay.