State Tax · 2026 · Reference
2026 State Income Tax Rates
Every state’s 2026 income tax structure in one table — top marginal rate, how many brackets it has, where the top rate starts, and the standard deduction. No income figure required: this page is a reference table, not a calculator. Each row cites the state revenue department it came from.
Graduated bracket states (29)
Rates rise across successive slices of income, so the marginal rate is always higher than the effective rate.
Flat rate states (13)
One rate applies to all taxable income, so the marginal and effective rates are identical for every filer.
| State | Rate | Standard deduction | Source |
|---|---|---|---|
| Arizona | 2.5% | $16,100 | Arizona Department of Revenue |
| Colorado | 4.4% | $16,100 | Colorado Department of Revenue |
| Georgia | 4.99% | $15,000 | Georgia Department of Revenue |
| Idaho | 5.3% | $16,100 | Idaho State Tax Commission |
| Illinois | 4.95% | $2,925 | Illinois Department of Revenue |
| Indiana | 2.95% | $1,000 | Indiana Department of Revenue |
| Iowa | 3.8% | $16,100 | Iowa Department of Revenue |
| Kentucky | 3.5% | $3,360 | Kentucky Department of Revenue |
| Louisiana | 3% | $12,875 | Louisiana Department of Revenue |
| Michigan | 4.25% | $5,900 | Michigan Department of Treasury |
| North Carolina | 3.99% | $12,750 | North Carolina Department of Revenue |
| Pennsylvania | 3.07% | $0 | Pennsylvania Department of Revenue |
| Utah | 4.45% | $16,100 | Utah State Tax Commission |
No individual income tax (9)
These states levy no tax on wages or salary. Federal income tax still applies.
| State | Note | Source |
|---|---|---|
| Alaska | Alaska levies no state individual income tax. | Alaska Department of Revenue — Tax Division |
| Florida | Florida levies no state individual income tax. | Florida Department of Revenue |
| Nevada | Nevada levies no state individual income tax. | Nevada Department of Taxation |
| New Hampshire | New Hampshire eliminated its Interest and Dividends Tax effective January 1, 2025. The state levies no tax on wages, salary, or investment income. | New Hampshire Department of Revenue Administration |
| South Dakota | South Dakota levies no state individual income tax. | South Dakota Department of Revenue |
| Tennessee | Tennessee levies no state individual income tax. The Hall Income Tax on interest and dividends was fully repealed effective January 1, 2021. | Tennessee Department of Revenue |
| Texas | Texas levies no state individual income tax. | Texas Comptroller of Public Accounts |
| Washington | Washington levies no state income tax on wages or ordinary income. (Note: Washington does impose a 7% tax on long-term capital gains above $270,000, which is not modeled here.) | Washington State Department of Revenue |
| Wyoming | Wyoming levies no state individual income tax. | Wyoming Department of Revenue |
Methodology
Every figure in the tables above is read from the issuing state’s own published rate schedule — a Department of Revenue rate table, a withholding formula, or the state’s individual income tax instructions. The source for each state is linked in its row. Nothing here is derived from a third-party aggregator except where a row is explicitly flagged.
What each column means
- Top rate — the highest marginal rate in the state’s 2026 schedule. This is the rate on the last dollar earned by a filer above the top threshold, not the rate that filer pays on their whole income.
- Brackets — how many rate tiers the state defines. A flat-tax state has one; the bracket states range from two upward.
- Top rate starts at — the taxable income at which the top marginal rate begins to apply. Two states with the same top rate can differ enormously here, which is why the rate alone is a poor comparison.
- Standard deduction — the single-filer standard deduction. Where a state uses a personal exemption instead of, or in addition to, a standard deduction, that amount is shown; see the per-state page for the breakdown.
Why single-filer figures
Most states publish a separate schedule for each filing status, and the thresholds frequently differ by more than a simple doubling. Comparing 51 jurisdictions requires one common basis, and the single-filer schedule is the one every state publishes. For married filing jointly, married filing separately, or head of household figures, open the state’s own calculator from its row.
Marginal vs. effective rate
The top rates in these tables are marginal rates. In a bracket state, no filer pays their top marginal rate on their entire income — the lower brackets are taxed at their own lower rates first. The share of total income actually paid, the effective rate, is always lower. In a flat state the two are the same by construction. The marginal vs. effective rate explainer works through the arithmetic.
Limitations
- State income tax only. Local and municipal income taxes (levied in states including Ohio, Pennsylvania, Maryland, and New York) are not included, and neither are property, sales, or excise taxes. A state with no income tax is not necessarily a low-tax state overall.
- Credits and phase-outs are excluded. Many states apply income-based credits, exemption phase-outs, or surtaxes that change the real rate at particular income levels.
- 8 rows are flagged (†). Those states’ official 2026 schedules had not published at review time, or the available sources conflicted. They carry the most recent confirmed schedule, and hovering the † gives the specific open question. They are marked rather than quietly presented as confirmed.
Last reviewed: July 2026. State rates are reviewed annually as each state’s revenue department publishes its updated schedule — typically between January and autumn, which is why a handful of 2026 schedules are still pending.
Frequently asked questions
How many states have no income tax in 2026?
Nine states levy no individual income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire is the most recent addition — it eliminated its Interest and Dividends Tax effective January 1, 2025. Washington still taxes long-term capital gains above a threshold, so it is not entirely income-tax-free for investors.
What is the difference between a flat tax state and a bracket state?
A flat tax state applies one rate to all taxable income, so the marginal and effective rates are the same for every filer. A bracket state applies progressively higher rates to successive slices of income, which means the marginal rate (the rate on the next dollar) is always higher than the effective rate (total tax divided by total income). Thirteen states use a flat rate for 2026 and 29 use graduated brackets.
Why does this table use the single-filer schedule?
Most states publish a different bracket schedule for each filing status, and the thresholds often differ substantially — many states simply double the single-filer thresholds for joint filers, but not all do. Comparing 51 jurisdictions requires one common basis, and the single-filer schedule is the one every state publishes. For your own filing status, use the per-state calculator linked in each row.
Why are some states marked as needing re-verification?
A state is flagged when its official 2026 rate schedule had not published at the time of review, or when the available sources conflicted. Rather than publish a figure we cannot cite to the state's own tables, those rows carry the most recent confirmed schedule and say so. The flag is the point — a table that hides its own gaps is worth less than one that marks them.
Related tools
State income tax calculators for all 50 states and DC — select your state to see its bracket structure and compute your liability, with each rate cited to the state revenue department.
Open tool →State Income Tax ComparisonCompare 2026 state income tax across all 50 states and DC for your income level — effective rates ranked lowest to highest, every figure cited to each state's revenue department.
Open tool →Marginal vs. Effective Tax Rate ExplainerMost people misunderstand how tax brackets work. This tool shows exactly how a raise, bonus, or extra income is taxed — and why your marginal rate isn't what you actually pay.
Open tool →