State tax rankings · 2026

Which states tax your salary the least?

All 50 states plus DC ranked by 2026 individual income tax. 9 states levy no tax on wage income; the rest range from a flat 2.5% to California's graduated 13.3% top rate.

The spread

9 states take $0 from wage income, while Oregon tops the table at a 9.90% marginal rate. On a $100K single salary the state-tax line alone swings from $0 to about $8,180.

9 States with no wage income tax
16 Flat-rate states
26 Graduated-bracket states + DC
13.3% Highest top rate (California)

Lowest state tax at $100K

The states that leave the most in your pocket at a $100K single salary.

Highest state tax at $100K

Where a six-figure salary loses the most to state income tax.

Lowest state tax at $200K

Where a $200,000 salary keeps the most once brackets diverge sharply, state-tax line only.

Highest top marginal rates, 2026

The 10 states with the highest top individual income tax rates. The top rate applies only to income above each state's highest bracket, most filers pay a far lower effective rate.

Top marginal individual income tax rate, 2026

California13.3%Hawaii11%New York10.9%District of Columbia10.75%New Jersey10.75%Oregon9.9%Minnesota9.85%Massachusetts9%Vermont8.75%Wisconsin7.65%
Top marginal individual income tax rate, 2026

All 50 states + DC

Sorted by top marginal rate. 9 jurisdictions levy no tax on wages.

California
Top 13.30% · graduated
$100K state tax ≈ $5,220
Hawaii
Top 11.00% · graduated
$100K state tax ≈ $6,160
New York
Top 10.90% · graduated
$100K state tax ≈ $4,860
District of Columbia
Top 10.75% · graduated
$100K state tax ≈ $5,530
New Jersey
Top 10.75% · graduated
$100K state tax ≈ $4,250
Oregon
Top 9.90% · graduated
$100K state tax ≈ $8,180
Minnesota
Top 9.85% · graduated
$100K state tax ≈ $5,280
Massachusetts
Top 9.00% · graduated
$100K state tax ≈ $5,000
Vermont
Top 8.75% · graduated
$100K state tax ≈ $4,490
Wisconsin
Top 7.65% · graduated
$100K state tax ≈ $3,960
Maine
Top 7.15% · graduated
$100K state tax ≈ $6,030
Connecticut
Top 6.99% · graduated
$100K state tax ≈ $4,750
Delaware
Top 6.60% · graduated
$100K state tax ≈ $5,370
Maryland
Top 6.50% · graduated
$100K state tax ≈ $4,540
South Carolina
Top 6.00% · graduated
$100K state tax ≈ $4,840
Rhode Island
Top 5.99% · graduated
$100K state tax ≈ $3,400
New Mexico
Top 5.90% · graduated
$100K state tax ≈ $3,570
Virginia
Top 5.75% · graduated
$100K state tax ≈ $4,990
Montana
Top 5.65% · graduated
$100K state tax ≈ $4,290
Kansas
Top 5.58% · graduated
$100K state tax ≈ $5,290
Idaho
Top 5.30% · flat
$100K state tax ≈ $4,450
Georgia
Top 5.19% · flat
$100K state tax ≈ $4,350
Alabama
Top 5.00% · graduated
$100K state tax ≈ $4,810
Illinois
Top 4.95% · flat
$100K state tax ≈ $4,810
West Virginia
Top 4.82% · graduated
$100K state tax ≈ $3,980
Missouri
Top 4.70% · flat
$100K state tax ≈ $3,940
Nebraska
Top 4.55% · graduated
$100K state tax ≈ $3,850
Oklahoma
Top 4.50% · graduated
$100K state tax ≈ $4,000
Utah
Top 4.50% · flat
$100K state tax ≈ $3,780
Colorado
Top 4.40% · flat
$100K state tax ≈ $3,690
Michigan
Top 4.25% · flat
$100K state tax ≈ $4,010
Mississippi
Top 4.00% · flat
$100K state tax ≈ $3,360
North Carolina
Top 3.99% · flat
$100K state tax ≈ $3,350
Arkansas
Top 3.90% · graduated
$100K state tax ≈ $3,720
Iowa
Top 3.80% · flat
$100K state tax ≈ $3,190
Kentucky
Top 3.50% · flat
$100K state tax ≈ $2,940
Pennsylvania
Top 3.07% · flat
$100K state tax ≈ $3,070
Louisiana
Top 3.00% · flat
$100K state tax ≈ $2,520
Indiana
Top 2.95% · flat
$100K state tax ≈ $2,920
Ohio
Top 2.75% · flat
$100K state tax ≈ $2,310
Arizona
Top 2.50% · flat
$100K state tax ≈ $2,100
North Dakota
Top 2.50% · graduated
$100K state tax ≈ $690
Alaska
No income tax
Florida
No income tax
Nevada
No income tax
New Hampshire
No income tax
South Dakota
No income tax
Tennessee
No income tax
Texas
No income tax
Washington
No income tax
Wyoming
No income tax

See our methodology for how we source and verify each state's tax brackets.

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. This page draws directly on official tax 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.