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.
PlainSalary ranks all 51 US jurisdictions by 2026 individual income tax. 9 states take $0 from wage income. California is #1 of 42 taxing jurisdictions by top marginal rate (13.3%) at $100K burden rank 8 ($5,220), but Oregon #1 by $100K state tax ($8,180) at top-rate rank 6 (9.9%).
- California is #1 of 42 taxing jurisdictions by top marginal rate (13.3%) at $100K burden rank 8 ($5,220), but Oregon #1 by $100K state tax ($8,180) at top-rate rank 6 (9.9%)
- California tops headline rate (13.3%); Oregon tops $100K bill ($8,180)
- 2026 tax year · single filer, standard deduction
Two different #1s
California carries the highest headline rate (13.3%) but ranks #8 on the $100K bill ($5,220). Oregon tops the $100K burden table ($8,180) - the #10 cutoff on that chart board is $4,990 (Virginia).
- 13.3%
- California top rate (#1 of 42)
- $8,180
- Oregon $100K burden (#1 of 42)
- #8
- California burden rank
- #6
- Oregon top-rate rank
Single filer, $100,000 wage income, 2026 schedules; taxing jurisdictions only (nine no-wage-tax states excluded from both ranks).
Lowest tax states
Effective state income-tax burden at $50K, $100K & $200K.
Highest tax states
A multi-income effective-burden board, not a headline-rate list.
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 at $100K pay far less.
Highest state tax at $100K, 2026
The 10 states with the largest state-income-tax line on a $100,000 single salary. Oregon leads at $8,180, not California.
† Local income tax not included: New York (New York City residents add a city income tax (3-3.876%)). These figures are the state layer only for every state; other states also have local levies that are not modeled at all. See the methodology.
All 50 states + DC
Sorted by top marginal rate. 9 jurisdictions levy no tax on wages.
† State layer only: the marked states also levy local income taxes that are not included (see the methodology).
See our methodology for how we source and verify each state's tax brackets.