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) ≠ 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) ≠ 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 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.
All 50 states + DC
Sorted by top marginal rate. 9 jurisdictions levy no tax on wages.
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.