State Income Tax Brackets 2026
Brackets, standard deductions and exemptions for single and married filers in all 50 states, plus the 2026 federal brackets.
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How it works
In 2026, 9 states have no income tax on wages, 14 use a single flat rate and the rest use graduated brackets. Each rate applies only to the income inside its bracket, after the state's deductions and exemptions.
Federal income tax uses seven brackets from 10% to 37%. For 2026, single filers pay 10% on the first $12,400 of taxable income and 37% above $640,600, after a $16,100 standard deduction.
Income tax rates by state, 2026
| # | State | Top rate | Structure | Top rate starts (single) | Tax on $75,000 salary |
|---|---|---|---|---|---|
| 1 | California | 13.3% | Up to 13.3% | $1,000,000 | $2,699 |
| 2 | Hawaii | 11% | Up to 11% | $325,000 | $4,170 |
| 3 | New York | 10.9% | Up to 10.9% | $25,000,000 | $3,453 |
| 4 | New Jersey | 10.75% | Up to 10.75% | $1,000,000 | $2,598 |
| 5 | Oregon | 9.9% | Up to 9.9% | $125,000 | $5,062 |
| 6 | Minnesota | 9.85% | Up to 9.85% | $203,150 | $3,577 |
| 7 | Massachusetts | 9% | Up to 9% | $1,083,150 | $3,530 |
| 8 | Vermont | 8.75% | Up to 8.75% | $249,700 | $2,490 |
| 9 | Wisconsin | 7.65% | Up to 7.65% | $332,720 | $2,951 |
| 10 | Maine | 7.15% | Up to 7.15% | $64,849 | $3,881 |
| 11 | Connecticut | 6.99% | Up to 6.99% | $500,000 | $3,375 |
| 12 | Delaware | 6.6% | Up to 6.6% | $60,000 | $3,609 |
| 13 | Maryland | 6.5% | Up to 6.5% | $1,000,000 | $3,199 |
| 14 | Rhode Island | 5.99% | Up to 5.99% | $186,450 | $2,196 |
| 15 | New Mexico | 5.9% | Up to 5.9% | $210,000 | $2,359 |
| 16 | Virginia | 5.75% | Up to 5.75% | $17,000 | $3,498 |
| 17 | Montana | 5.65% | Up to 5.65% | $47,500 | $2,877 |
| 18 | Kansas | 5.58% | Up to 5.58% | $23,000 | $3,385 |
| 19 | Idaho | 5.3% | 5.3% flat | $4,811 | $2,867 |
| 20 | South Carolina | 5.21% | Up to 5.21% | $30,000 | $2,506 |
| 21 | Alabama | 5% | Up to 5% | $3,000 | $3,102 |
| 22 | Georgia | 4.99% | 4.99% flat | First dollar | $3,144 |
| 23 | Illinois | 4.95% | 4.95% flat | First dollar | $3,568 |
| 24 | Missouri | 4.7% | Up to 4.7% | $9,436 | $2,534 |
| 25 | West Virginia | 4.58% | Up to 4.58% | $60,000 | $2,546 |
| 26 | Nebraska | 4.55% | Up to 4.55% | $24,760 | $2,533 |
| 27 | Oklahoma | 4.5% | Up to 4.5% | $7,200 | $2,830 |
| 28 | Utah | 4.45% | 4.45% flat | First dollar | $3,110 |
| 29 | Colorado | 4.4% | 4.4% flat | First dollar | $2,592 |
| 30 | Michigan | 4.25% | 4.25% flat | First dollar | $2,937 |
| 31 | Mississippi | 4% | Up to 4% | $10,000 | $2,268 |
| 32 | North Carolina | 3.99% | 3.99% flat | First dollar | $2,484 |
| 33 | Arkansas | 3.9% | Up to 3.9% | $4,600 | $2,712 |
| 34 | Iowa | 3.8% | 3.8% flat | First dollar | $2,198 |
| 35 | Kentucky | 3.5% | 3.5% flat | First dollar | $2,507 |
| 36 | Pennsylvania | 3.07% | 3.07% flat | First dollar | $2,303 |
| 37 | Louisiana | 3% | 3% flat | First dollar | $1,864 |
| 38 | Indiana | 2.95% | 2.95% flat | First dollar | $2,183 |
| 39 | Ohio | 2.75% | 2.75% flat | $26,050 | $1,280 |
| 40 | Arizona | 2.5% | 2.5% flat | First dollar | $1,666 |
| 41 | North Dakota | 2.5% | Up to 2.5% | $244,825 | $203 |
| 42 | Alaska | 0% | None | – | $0 |
| 43 | Florida | 0% | None | – | $0 |
| 44 | Nevada | 0% | None | – | $0 |
| 45 | New Hampshire | 0% | None | – | $0 |
| 46 | South Dakota | 0% | None | – | $0 |
| 47 | Tennessee | 0% | None | – | $0 |
| 48 | Texas | 0% | None | – | $0 |
| 49 | Washington | 0% | None | – | $0 |
| 50 | Wyoming | 0% | None | – | $0 |
Tax on $75,000 is state income tax only, for a single filer with the state standard deduction, exemptions and credits; local taxes not included.
Frequently Asked Questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming don't tax wages. Washington taxes large capital gains, and New Hampshire repealed its interest and dividends tax from 2025.
Which state has the highest income tax rate?
California, with a top rate of 13.3%. Hawaii (11%) and New York (10.9%) are next.
What are the federal tax brackets for 2026?
For single filers: 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above. Married couples filing jointly get thresholds twice as high, except for the 37% rate, which starts at $768,700.
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Corporate tax, sales tax and LLC fees in all 50 states.
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.