State Income Tax Rates 2026
For 2026, 9 states do not tax wages, 16 use a flat rate, and 26 (including DC) use graduated brackets. The table shows each state's single-filer rates and what a $75,000 salary takes home there.
| State | Type | Rates | Take-home on $75k | Rank |
|---|---|---|---|---|
| Alabama | Graduated (3) | 2% - 5% | $58,465 | 38 |
| Alaska | None | 0% | $61,592 | 1 |
| Arizona | Flat | 2.5% | $60,119 | 12 |
| Arkansaschanged | Graduated (4) | 2% - 3.7% | $59,305 | 18 |
| California | Graduated (10) | 1% - 13.3% | $58,927 | 30 |
| Colorado | Flat | 4.4% | $59,000 | 27 |
| Connecticut | Graduated (7) | 2% - 6.99% | $57,967 | 49 |
| Delaware | Graduated (6) | 2.2% - 6.6% | $57,983 | 48 |
| District of Columbia | Graduated (7) | 4% - 10.75% | $58,163 | 42 |
| Florida | None | 0% | $61,592 | 1 |
| Georgiachanged | Flat | 4.99% | $58,598 | 36 |
| Hawaiichanged | Graduated (12) | 1.4% - 11% | $57,696 | 50 |
| Idahochanged | Flat | 5.3% | $58,725 | 32 |
| Illinois | Flat | 4.95% | $58,024 | 46 |
| Indianachanged | Flat | 2.95% | $59,409 | 14 |
| Iowa | Flat | 3.8% | $59,394 | 16 |
| Kansas | Graduated (2) | 5.2% - 5.58% | $58,207 | 40 |
| Kentuckychanged | Flat | 3.5% | $59,085 | 23 |
| Louisiana | Flat | 3% | $59,728 | 13 |
| Mainechanged | Graduated (3) | 5.8% - 7.15% | $58,207 | 40 |
| Marylandchanged | Graduated (10) | 2% - 6.5% | $58,395 | 39 |
| Massachusetts | Flat | 5% | $58,162 | 43 |
| Michigan | Flat | 4.25% | $58,655 | 34 |
| Minnesota | Graduated (4) | 5.35% - 9.85% | $58,015 | 47 |
| Mississippichanged | Flat | 4% | $59,324 | 17 |
| Missouri | Graduated (7) | 2% - 4.7% | $59,058 | 25 |
| Montanachanged | Graduated (2) | 4.7% - 5.65% | $58,715 | 33 |
| Nebraskachanged | Graduated (3) | 2.46% - 4.55% | $59,059 | 24 |
| Nevada | None | 0% | $61,592 | 1 |
| New Hampshire | None | 0% | $61,592 | 1 |
| New Jersey | Graduated (7) | 1.4% - 10.75% | $58,994 | 28 |
| New Mexico | Graduated (6) | 1.5% - 5.9% | $59,233 | 20 |
| New Yorkchanged | Graduated (9) | 3.9% - 10.9% | $58,139 | 44 |
| North Carolinachanged | Flat | 3.99% | $59,108 | 22 |
| North Dakotachanged | Graduated (2) | 1.95% - 2.5% | $61,410 | 10 |
| Ohiochanged | Flat | 2.75% | $60,304 | 11 |
| Oklahomachanged | Graduated (3) | 2.5% - 4.5% | $58,762 | 31 |
| Oregon | Graduated (4) | 4.75% - 9.9% | $56,537 | 51 |
| Pennsylvania | Flat | 3.07% | $59,290 | 19 |
| Rhode Island | Graduated (3) | 3.75% - 5.99% | $59,396 | 15 |
| South Carolinachanged | Graduated (2) | 1.99% - 5.21% | $58,935 | 29 |
| South Dakota | None | 0% | $61,592 | 1 |
| Tennessee | None | 0% | $61,592 | 1 |
| Texas | None | 0% | $61,592 | 1 |
| Utahchanged | Flat | 4.45% | $58,489 | 37 |
| Vermont | Graduated (4) | 3.35% - 8.75% | $59,153 | 21 |
| Virginia | Graduated (4) | 2% - 5.75% | $58,094 | 45 |
| Washington | None | 0% | $61,592 | 1 |
| West Virginiachanged | Graduated (5) | 2.11% - 4.58% | $59,046 | 26 |
| Wisconsin | Graduated (4) | 3.5% - 7.65% | $58,648 | 35 |
| Wyoming | None | 0% | $61,592 | 1 |
State income tax changes for 2026
- Arkansas: Arkansas cut its top rate from 3.9% to 3.7% for 2026 (H.B. 1001), retroactive to January 1.
- Georgia: Georgia cut its flat rate to 4.99% for 2026 (HB 463) and raised the standard deduction to $15,000 for single filers and $30,000 for joint filers.
- Hawaii: Hawaii roughly doubled its standard deduction for 2026, to $8,000 for single filers and $16,000 for joint filers, under Act 46.
- Idaho: Idaho cut its flat rate to 5.3%, retroactive to January 1, 2025.
- Indiana: Indiana cut its flat rate from 3.0% to 2.95% on January 1, 2026, with 2.9% scheduled for 2027.
- Kentucky: Kentucky cut its flat rate from 4.0% to 3.5% on January 1, 2026 after meeting its revenue triggers.
- Maine: Maine raised its standard deduction to $15,700 for single filers for 2026 and added a 2% surcharge on taxable income above $1 million.
- Maryland: Maryland added 6.25% and 6.5% brackets for high earners, effective for 2025 and later years.
- Mississippi: Mississippi cut its rate on income above $10,000 from 4.4% to 4.0% for 2026, with further cuts scheduled through 2030.
- Montana: Montana cut its top rate from 5.9% to 5.65% for 2026 and widened the 4.7% bracket.
- Nebraska: Nebraska cut its top rate from 5.2% to 4.55% for 2026, on the way to 3.99% in 2027.
- New York: New York cut each of its five lowest bracket rates by 0.1 point for 2026 (to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%), with a second cut scheduled for 2027.
- North Carolina: North Carolina's flat rate fell to 3.99% for 2026; the budget signed in July 2026 sets 3.49% for 2027, with further scheduled cuts in later years.
- North Dakota: North Dakota widened its 0% bracket for 2026, to $49,575 of taxable income for single filers.
- Ohio: Ohio replaced its two brackets with a flat 2.75% rate on income above $26,050 starting in 2026.
- Oklahoma: Oklahoma consolidated six brackets into three and cut its top rate from 4.75% to 4.5% for 2026.
- South Carolina: South Carolina rebuilt its income tax for 2026 (H.4216): rates of 1.99% and 5.21%, a starting point of federal AGI, and a new income adjusted deduction of up to $15,000 that phases out as income rises.
- Utah: Utah cut its flat rate from 4.5% to 4.45% for 2026 (SB 60), retroactive to January 1.
- West Virginia: West Virginia cut every bracket rate for 2026 (SB 392), lowering the top rate from 4.82% to 4.58%.
2026 state income tax FAQ
Which states have no income tax in 2026?
9 states do not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes certain capital gains but not wages.
Which state has the highest income tax rate in 2026?
California (13.3%), Hawaii (11%), New York (10.9%), District of Columbia (10.75%), New Jersey (10.75%) have the highest top rates. Top rates usually start at high incomes, so take-home pay on a typical salary depends more on the lower brackets and deductions.
Which states have a flat income tax?
16 states use a single rate: 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%), Massachusetts (5%), Michigan (4.25%), Mississippi (4%), North Carolina (3.99%), Ohio (2.75%), Pennsylvania (3.07%), Utah (4.45%).
Which states cut income taxes for 2026?
Arkansas cut its top rate from 3.9% to 3.7% for 2026 (H.B. 1001), retroactive to January 1. Georgia cut its flat rate to 4.99% for 2026 (HB 463) and raised the standard deduction to $15,000 for single filers and $30,000 for joint filers. Hawaii roughly doubled its standard deduction for 2026, to $8,000 for single filers and $16,000 for joint filers, under Act 46. Idaho cut its flat rate to 5.3%, retroactive to January 1, 2025. Indiana cut its flat rate from 3.0% to 2.95% on January 1, 2026, with 2.9% scheduled for 2027. Kentucky cut its flat rate from 4.0% to 3.5% on January 1, 2026 after meeting its revenue triggers. Maine raised its standard deduction to $15,700 for single filers for 2026 and added a 2% surcharge on taxable income above $1 million. Maryland added 6.25% and 6.5% brackets for high earners, effective for 2025 and later years. Mississippi cut its rate on income above $10,000 from 4.4% to 4.0% for 2026, with further cuts scheduled through 2030. Montana cut its top rate from 5.9% to 5.65% for 2026 and widened the 4.7% bracket. Nebraska cut its top rate from 5.2% to 4.55% for 2026, on the way to 3.99% in 2027. New York cut each of its five lowest bracket rates by 0.1 point for 2026 (to 3.9%, 4.4%, 5.15%, 5.4%, and 5.9%), with a second cut scheduled for 2027. North Carolina's flat rate fell to 3.99% for 2026; the budget signed in July 2026 sets 3.49% for 2027, with further scheduled cuts in later years. North Dakota widened its 0% bracket for 2026, to $49,575 of taxable income for single filers. Ohio replaced its two brackets with a flat 2.75% rate on income above $26,050 starting in 2026. Oklahoma consolidated six brackets into three and cut its top rate from 4.75% to 4.5% for 2026. South Carolina rebuilt its income tax for 2026 (H.4216): rates of 1.99% and 5.21%, a starting point of federal AGI, and a new income adjusted deduction of up to $15,000 that phases out as income rises. Utah cut its flat rate from 4.5% to 4.45% for 2026 (SB 60), retroactive to January 1. West Virginia cut every bracket rate for 2026 (SB 392), lowering the top rate from 4.82% to 4.58%.