Estimates only, not tax advice
State Income Tax Rates (2026)
In 2026, 9 states levy no income tax on wages, 13 use a single flat rate and 29 (including the District of Columbia) use graduated brackets. Top rates run from 0% up to 13.3% in California.
Every rate below is the one our paycheck calculator uses. Pick a state to see its brackets, deductions, source and the date we last verified it.
2026 income tax rates by state
| State | 2026 rate | Standard deduction (single) | Take-home on $75,000 |
|---|---|---|---|
| Alabama AL | 2%–5% | $3,000 | $58,108 |
| Alaska AK | None | — | $61,593 |
| Arizona AZ | 2.5% flat | $16,100 | $60,120 |
| Arkansas AR | 0%–3.7% | $2,470 | $59,276 |
| California CA | 1%–13.3% | $5,900 | $58,927 |
| Colorado CO | 4.4% flat | $16,100 | $59,001 |
| Connecticut CT | 2%–6.99% | $15,000 | $59,043 |
| Delaware DE | 0%–6.6% | $3,250 | $57,874 |
| District of Columbia DC | 4%–10.75% | $16,100 | $58,164 |
| Florida FL | None | — | $61,593 |
| Georgia GA | 4.99% flat | $15,000 | $58,599 |
| Hawaii HI | 1.4%–11% | $4,400 | $57,423 |
| Idaho ID | 5.3% flat | $16,100 | $58,471 |
| Illinois IL | 4.95% flat | None | $58,025 |
| Indiana IN | 2.95% flat | None | $59,410 |
| Iowa IA | 3.8% flat | $16,100 | $59,354 |
| Kansas KS | 5.2%–5.58% | $3,605 | $58,207 |
| Kentucky KY | 3.5% flat | $3,360 | $59,085 |
| Louisiana LA | 3% flat | $12,875 | $59,729 |
| Maine ME | 5.8%–9.15% | $15,700 | $58,208 |
| Maryland MD | 2%–6.5% | $3,350 | $58,394 |
| Massachusetts MA | 5%–9% | None | $58,063 |
| Michigan MI | 4.25% flat | None | $58,656 |
| Minnesota MN | 5.35%–9.85% | $15,300 | $58,016 |
| Mississippi MS | 0%–4% | $2,300 | $59,325 |
| Missouri MO | 0%–4.7% | $16,100 | $59,005 |
| Montana MT | 4.7%–5.65% | $16,100 | $58,716 |
| Nebraska NE | 2.46%–4.55% | $8,850 | $58,884 |
| Nevada NV | None | — | $61,593 |
| New Hampshire NH | None | — | $61,593 |
| New Jersey NJ | 1.4%–10.75% | None | $58,995 |
| New Mexico NM | 1.5%–5.9% | $16,100 | $59,233 |
| New York NY | 3.9%–10.9% | $8,000 | $58,140 |
| North Carolina NC | 3.99% flat | $12,750 | $59,109 |
| North Dakota ND | 0%–2.5% | $16,100 | $61,411 |
| Ohio OH | 0%–2.75% | None | $59,967 |
| Oklahoma OK | 0%–4.5% | $6,350 | $58,763 |
| Oregon OR | 4.75%–9.9% | $2,910 | $55,604 |
| Pennsylvania PA | 3.07% flat | None | $59,290 |
| Rhode Island RI | 3.75%–5.99% | $11,200 | $59,397 |
| South Carolina SC | 1.99%–5.21% | $15,000 | $58,935 |
| South Dakota SD | None | — | $61,593 |
| Tennessee TN | None | — | $61,593 |
| Texas TX | None | — | $61,593 |
| Utah UT | 4.45% flat | None | $58,255 |
| Vermont VT | 3.35%–8.75% | $7,650 | $59,147 |
| Virginia VA | 2%–5.75% | $8,750 | $58,094 |
| Washington WA | None | — | $61,593 |
| West Virginia WV | 2.11%–4.58% | None | $59,047 |
| Wisconsin WI | 3.5%–7.65% | $13,960 | $58,998 |
| Wyoming WY | None | — | $61,593 |
Rates are for single filers. Take-home pay is for a single filer earning $75,000 with no 401(k) or pre-tax health premium, after federal income tax, FICA and state income tax. Local income taxes are not included. How we calculate it.
States with no income tax
Notable 2026 state income tax changes
- Arkansas: Act 1 of 2026 (HB 1001) lowered Arkansas's top individual income tax rate from 3.9% to 3.7%, retroactive to January 1, 2026.
- Georgia: HB 463, signed May 11, 2026, lowered Georgia's flat income tax rate from 5.19% to 4.99% and raised the standard deduction to $15,000 for single filers and $30,000 for married couples filing jointly, starting with the 2026 tax year.
- Maine: Starting in 2026, Maine adds a 2% surcharge on taxable income above $1,000,000 for single filers ($1,500,000 for joint and head-of-household filers), which brings the top marginal rate to 9.15%.
- Mississippi: Mississippi cut its tax rate on taxable income above $10,000 from 4.4% in 2025 to 4% for 2026, and the rate is scheduled to fall to 3.75% in 2027.
- Ohio: For 2026, H.B. 96 taxes Ohio taxable income above $26,050 at $332 plus a single 2.75% rate on the excess, replacing the 2025 schedule that taxed income above $100,000 at 3.125%.
- South Carolina: Starting with the 2026 tax year, Act 110 (H.4216) replaced South Carolina's bracket schedule with two rates — 1.99% on taxable income up to $30,000 and 5.21% above — and replaced the federal standard deduction with the SC Income Adjusted Deduction ($15,000 single, $30,000 married filing jointly), which phases out as federal adjusted gross income rises.
- Utah: SB 60 lowered Utah's flat income tax rate from 4.5% to 4.45%, retroactive to January 1, 2026.
- West Virginia: SB 392 lowered every West Virginia income tax rate for 2026, cutting the top rate from 4.82% to 4.58%, retroactive to January 1, 2026.
State income tax questions
Which states have no income tax in 2026?
9 states do not tax wage income in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Paychecks there have only federal income tax, Social Security and Medicare withheld.
Which states have a flat income tax in 2026?
13 states tax wages at a single flat rate in 2026: Arizona (2.5%), Colorado (4.4%), Georgia (4.99%), Idaho (5.3%), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Michigan (4.25%), North Carolina (3.99%), Pennsylvania (3.07%) and Utah (4.45%).
Which state has the highest income tax rate in 2026?
California has the highest top marginal rate at 13.3% for single filers in 2026; its brackets range from 1% to 13.3%.
Which state has the lowest flat income tax rate in 2026?
Among flat-tax states, Arizona has the lowest rate at 2.5% in 2026.
Which states changed their income tax for 2026?
Notable 2026 changes include Arkansas, Georgia, Maine, Mississippi, Ohio, South Carolina, Utah and West Virginia, among others. Each of those state pages explains what changed and links to the official source.