Compare 2026 State Tax Burden

State income tax owed at three reference incomes (single filer, 2026), sorted lowest to highest. Federal income tax and FICA are identical across jurisdictions, see the federal page for those layers.

Reading This Comparison

Burden values are computed by applying each state's official 2026 single-filer schedule to the reference income directly (no standard deduction). For states with progressive brackets we have detailed schedules in the database, the calculation walks the brackets exactly. For other states, the top marginal rate is applied as an upper-bound approximation, see the per-state page for the precise schedule. Nine states show $0 burden because they have no income tax. The lowest non-zero $100K burden belongs to Pennsylvania (3.07% flat); the highest belongs to California (multiple high progressive brackets).

Rank State $50K Burden $100K Burden $200K Burden
1 Alaska $0 $0 $0
2 Florida $0 $0 $0
3 Nevada $0 $0 $0
4 New Hampshire $0 $0 $0
5 South Dakota $0 $0 $0
6 Tennessee $0 $0 $0
7 Texas $0 $0 $0
8 Washington $0 $0 $0
9 Wyoming $0 $0 $0
10 North Dakota $0 $690 $2640
11 Arizona $845 $2100 $4600
12 Ohio $930 $2310 $5060
13 Louisiana $1015 $2520 $5520
14 Indiana $1445 $2920 $5880
15 Kentucky $1185 $2940 $6440
16 Pennsylvania $1535 $3070 $6140
17 Iowa $1290 $3190 $6980
18 North Carolina $1355 $3350 $7340
19 Mississippi $1355 $3360 $7360
20 Rhode Island $1455 $3400 $8180
21 New Mexico $1185 $3570 $8460
22 Colorado $1490 $3690 $8100
23 Arkansas $1765 $3720 $7620
24 Utah $1525 $3780 $8280
25 Nebraska $1570 $3850 $8400
26 Missouri $1595 $3940 $8640
27 Wisconsin $1450 $3960 $9260
28 West Virginia $1610 $3980 $8800
29 Oklahoma $1750 $4000 $8500
30 Michigan $1885 $4010 $8260
31 New Jersey $1270 $4250 $10620
32 Montana $1595 $4290 $9940
33 Georgia $1760 $4350 $9540
34 Idaho $1795 $4450 $9740
35 Vermont $1420 $4490 $11820
36 Maryland $2165 $4540 $9820
37 Connecticut $2000 $4750 $10740
38 Alabama $2310 $4810 $9820
39 Illinois $2340 $4810 $9760
40 South Carolina $1845 $4840 $10840
41 New York $2105 $4860 $10760
42 Virginia $2115 $4990 $10740
43 Massachusetts $2500 $5000 $10000
44 California $1200 $5220 $14520
45 Minnesota $1875 $5280 $12860
46 Kansas $2500 $5290 $10880
47 Delaware $2210 $5370 $11960
48 District of Columbia $1835 $5530 $14040
49 Maine $2550 $6030 $13180
50 Hawaii $2365 $6160 $14040
51 Oregon $3800 $8180 $17760

Pick Your Own Income Level

To compare any two states at a custom income level, use the main calculator twice, once with each state. Or open both state pages directly: California, Texas, Florida, New York, Washington, Nevada.

Every figure on PlainSalary is computed directly from official IRS, state Department of Revenue, and SSA tax data, no number is typed in by an editor. These state comparisons are computed directly from official Department of Revenue data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.