State income tax is the biggest paycheck variable Americans control by choosing where they live. Nine states tax no wage income at all, fourteen use a single flat rate, and the rest run progressive brackets that top out anywhere from 2.5% to over 13%. The table below summarizes every state's 2026 income tax structure — click any state for its full paycheck calculator.
| State | Type | 2026 rate | Notes |
|---|---|---|---|
| Alabama | Progressive | 2.0% – 5.0% | — |
| Alaska | No income tax | None | — |
| Arizona | Flat | 2.5% flat | — |
| Arkansas | Progressive | 2.0% – 3.9% | — |
| California | Progressive | 1.0% – 13.3% | Includes 1% Mental Health Services surtax above $1M. SDI (1.2%) not modeled. |
| Colorado | Flat | 4.4% flat | — |
| Connecticut | Progressive | 2.0% – 7.0% | Personal tax credits and benefit recapture not modeled. |
| Delaware | Progressive | 2.2% – 6.6% | — |
| District of Columbia | Progressive | 4.0% – 10.8% | — |
| Florida | No income tax | None | — |
| Georgia | Flat | 5.2% flat | — |
| Hawaii | Progressive | 1.4% – 11.0% | Hawaii is phasing in larger standard deductions through 2031. |
| Idaho | Flat | 5.3% flat | — |
| Illinois | Flat | 5.0% flat | Personal exemption allowance not modeled. |
| Indiana | Flat | 3.0% flat | Counties levy additional local income tax (0.5–3%). |
| Iowa | Flat | 3.8% flat | — |
| Kansas | Progressive | 5.2% – 5.6% | — |
| Kentucky | Flat | 3.5% flat | — |
| Louisiana | Flat | 3.0% flat | — |
| Maine | Progressive | 5.8% – 7.2% | — |
| Maryland | Progressive | 2.0% – 6.5% | Counties levy an additional 2.25–3.2% local income tax (not modeled). |
| Massachusetts | Progressive | 5.0% – 9.0% | 5% flat rate plus 4% surtax on income over $1,083,150 (indexed annually). |
| Michigan | Flat | 4.3% flat | Some cities (e.g. Detroit) levy local income tax. |
| Minnesota | Progressive | 5.4% – 9.9% | — |
| Mississippi | Flat | 4.0% flat | — |
| Missouri | Progressive | 2.0% – 4.7% | — |
| Montana | Progressive | 4.7% – 5.7% | — |
| Nebraska | Progressive | 2.5% – 4.6% | — |
| Nevada | No income tax | None | — |
| New Hampshire | No income tax | None | Interest & dividends tax fully repealed as of 2025. |
| New Jersey | Progressive | 1.4% – 10.8% | Married-filing-jointly schedule differs slightly below $150k (not modeled). |
| New Mexico | Progressive | 1.5% – 5.9% | — |
| New York | Progressive | 3.9% – 10.9% | Reflects New York's 2026 middle-class rate cuts. NYC residents pay an additional 3.08–3.88% local tax (not modeled). |
| North Carolina | Flat | 4.0% flat | — |
| North Dakota | Progressive | 2.0% – 2.5% | — |
| Ohio | Progressive | 2.8% – 2.8% | Ohio moved to a single 2.75% rate above $26,050 in 2026. Municipal taxes (up to ~3%) not modeled. |
| Oklahoma | Progressive | 2.5% – 4.5% | Oklahoma consolidated six brackets into three for 2026. |
| Oregon | Progressive | 4.8% – 9.9% | — |
| Pennsylvania | Flat | 3.1% flat | Municipalities levy additional local wage taxes. |
| Rhode Island | Progressive | 3.8% – 6.0% | — |
| South Carolina | Progressive | 3.0% – 6.0% | — |
| South Dakota | No income tax | None | — |
| Tennessee | No income tax | None | — |
| Texas | No income tax | None | — |
| Utah | Flat | 4.5% flat | — |
| Vermont | Progressive | 3.4% – 8.8% | — |
| Virginia | Progressive | 2.0% – 5.8% | — |
| Washington | No income tax | None | No wage income tax; 7% capital gains tax above ~$270k not modeled. |
| West Virginia | Progressive | 2.2% – 4.8% | — |
| Wisconsin | Progressive | 3.5% – 7.7% | Wisconsin's sliding standard deduction is approximated at its maximum. |
| Wyoming | No income tax | None | — |
Rates shown are state-level wage income taxes; several states (Indiana, Maryland, New York, Ohio, Pennsylvania) also allow county or city income taxes on top. Rates reflect legislation enacted as of early 2026 — always confirm with your state's revenue department before filing.