Where you live can change your take-home pay by thousands of dollars a year. Here’s how every US state (plus DC) taxes wage income in 2026.
States With No Income Tax (9)
These states tax $0 of your wages — your paycheck only has federal income tax and FICA withheld:
| State | Notable |
|---|---|
| Alaska | Also pays residents an annual dividend (Permanent Fund) |
| Florida | Funds state via 6% sales tax + tourism |
| Nevada | No income tax; sales tax up to ~8.375% |
| New Hampshire | Eliminated its last tax on interest/dividends in 2025 |
| South Dakota | Low-tax state across the board |
| Tennessee | Also eliminated investment income tax (Hall Tax) |
| Texas | No income tax; high property taxes |
| Washington | 7% capital gains tax over $270K (doesn’t hit W-2 wages); WA Cares premium 0.58% |
| Wyoming | Very low overall tax burden |
Flat-Rate States (12)
These states tax every dollar of wage income at the same rate:
| State | 2026 Rate | Notes |
|---|---|---|
| Arizona | 2.50% | Among the lowest flat rates |
| Colorado | 4.40% | |
| Georgia | 5.09% | Scheduled to drop to 4.99% by 2029 |
| Idaho | 5.30% | |
| Illinois | 4.95% | |
| Indiana | 2.95% | Plus local county taxes (avg 0.35%) |
| Iowa | 3.80% | Reduced from 3.9% in 2025 |
| Kentucky | 3.50% | |
| Louisiana | 3.00% | Reduced from 4.25% |
| Michigan | 4.25% | |
| Mississippi | 4.00% | |
| North Carolina | 3.99% | Reduced from 4.25% in 2026 |
| Ohio | 2.75% | First $26,050 not taxed; new flat rate effective 2026 |
| Pennsylvania | 3.07% | Plus local Earned Income Tax in most municipalities |
| Utah | 4.50% |
Progressive States
The remaining states use brackets — the more you earn, the higher your marginal rate. Here are the top marginal rates (2026):
| State | Top Rate | Top Bracket Begins |
|---|---|---|
| California | 12.3% + 1% MHSA surcharge over $1M | $742,953 (single) |
| Hawaii | 11.0% | $325,000 (single) |
| New Jersey | 10.75% | $1,000,000 |
| New York | 10.9% | $25,000,000 |
| Oregon | 9.9% | $125,000 (single) |
| Minnesota | 9.85% | $203,150 (single) |
| Massachusetts | 9.0% | $1,083,150 |
| Vermont | 8.75% | $249,700 (single) |
| DC | 10.75% | $1,000,000 |
| Maine | 7.15% | $64,849 (single) |
| Wisconsin | 7.65% | $332,720 (single) |
| Connecticut | 6.99% | $500,000 (single) |
| Delaware | 6.6% | $60,000 |
| Montana | 5.65% | $47,500 (single) |
| Virginia | 5.75% | $17,000 |
| South Carolina | 6.0% | $18,230 |
Other progressive states (Alabama, Arkansas, Kansas, Maryland, Missouri, Nebraska, New Mexico, North Dakota, Oklahoma, Rhode Island, West Virginia) have top rates below 7%.
States With Local Income Tax
Several states let cities and counties levy their own income tax on top of state tax. If you live in one of these, your effective tax is higher than the state rate alone:
- New York (NYC: additional 3.078%–3.876%)
- Pennsylvania (most municipalities: 1%; Philadelphia: ~3.75%)
- Ohio (most cities: 1.5%–3%)
- Maryland (counties: 2.25%–3.20%)
- Kentucky (counties/cities: often 1%–2%)
- Indiana (counties: 1%–3%)
- Michigan (24 cities including Detroit: ~1%–2.4%)
- Missouri (Kansas City, St. Louis: 1%)
- New Jersey (Newark: 1%)
- Alabama (a few cities: ~0.5%–2%)
- Oregon (Portland Metro, TriMet transit tax)
- Iowa (school district surcharges, small)
Which States Have the Highest Total Tax Burden?
State income tax is only part of the picture. For total effective tax burden (income + property + sales):
- Highest: New York, New Jersey, Hawaii, Vermont, California
- Lowest: Alaska, Wyoming, Tennessee, Texas, Florida
How to Calculate Your Specific Situation
Click your state in the list below to use a calculator with accurate 2026 brackets for your filing status:
- California · Texas · New York · Florida · Illinois · Pennsylvania · Ohio · Georgia · North Carolina · Washington
- All 50 states + DC →