State tax comparison · 2026
Compare 2026 State Tax Burden
State income tax owed at three reference incomes (single filer, 2026), sorted lowest to highest across all 50 U.S. states plus the District of Columbia.
PlainSalary compares 2026 state income-tax burden at $50K, $100K, and $200K across all 51 US jurisdictions. 9 states charge $0; Oregon tops the $100K table at about $8,180. Federal and FICA layers are identical everywhere.
- Oregon highest at $100K ($8,180)
- Lowest non-zero: $690 at $100K
- 2026 tax year · single filer, standard deduction
The short answer
Oregon takes the most at $100K, about $8,180 in state income tax alone. 9 states charge no income tax at all, while the lowest non-zero burden is just $690.
Federal income tax and FICA are identical across jurisdictions; see the federal page for those layers.
Top 15 highest-burden states at $100K
Oregon tops the list at $8,180, single-filer taxable income.
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). According to IRS Revenue Procedure 2025-32, published October 2025, the federal layer (identical across all 51 jurisdictions, not shown in the columns below) adds a further $13,170 for a single filer at $100,000 gross, see the federal page for the full breakdown.
| 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.
Download the compiled take-home extract: take-home-pay-by-state.csv (same extract as /statistics).