State tax ranking · 2026
Which states have the highest income-tax burden?
This ranking compares the state income-tax line at $50,000, $100,000, and $200,000 for a single filer. It is a tax-schedule comparison, not relocation or filing advice.
The $100K answer
Oregon has the largest state income-tax line at $100K: about $8,180. A headline marginal rate can point somewhere else, so this board ranks the computed bill at the stated income instead.
- $3,800
- Oregon at $50,000
- $8,180
- Oregon at $100,000
- $17,760
- Oregon at $200,000
Single filer, standard deduction, wage income only. Federal income tax and FICA are not included because they do not vary by state.
Highest state income tax at $100K
The 12 largest state-tax bills at a $100,000 salary. Each row links to no hidden score: it is the calculated state-income-tax line from the published schedule.
The bar to make this list
Where the #12 cutoff sits among all 51 tracked states, not just the 12 shown above.
Distribution of the $100K state-tax line across all 51 states
Bucketed in $500 bands
$4,840 Higher than most lower than 22% of 51 states
tracked states, bucketed by value
Each bar is a $0.5K-wide band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source State Department of Revenue schedules · IRS Rev. Proc. 2025-32 · 2026 tax year
At $50,000
Oregon
$3,800 state tax
At $100,000
Oregon
$8,180 state tax
At $200,000
Oregon
$17,760 state tax
Top 15 highest-tax states at $100K
A top rate is not the same as an effective bill. Compare all 3 salary points before treating a state as more or less expensive.
| # | State | $50K | $100K | $200K | $100K eff. rate |
|---|---|---|---|---|---|
| 1 | Oregon | $3,800 | $8,180 | $17,760 | 29.0% |
| 2 | Hawaii | $2,365 | $6,160 | $14,040 | 27.0% |
| 3 | Maine | $2,550 | $6,030 | $13,180 | 26.9% |
| 4 | District of Columbia | $1,835 | $5,530 | $14,040 | 26.4% |
| 5 | Delaware | $2,210 | $5,370 | $11,960 | 26.2% |
| 6 | Kansas | $2,500 | $5,290 | $10,880 | 26.1% |
| 7 | Minnesota | $1,875 | $5,280 | $12,860 | 26.1% |
| 8 | California | $1,200 | $5,220 | $14,520 | 26.0% |
| 9 | Massachusetts | $2,500 | $5,000 | $10,000 | 25.8% |
| 10 | Virginia | $2,115 | $4,990 | $10,740 | 25.8% |
| 11 | New York † (local income tax not included) | $2,105 | $4,860 | $10,760 | 25.7% |
| 12 | South Carolina | $1,845 | $4,840 | $10,840 | 25.7% |
| 13 | Alabama | $2,310 | $4,810 | $9,820 | 25.6% |
| 14 | Illinois | $2,340 | $4,810 | $9,760 | 25.6% |
| 15 | Connecticut | $2,000 | $4,750 | $10,740 | 25.6% |
† 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.
Why income changes the order
Graduated brackets can change a state’s position as salary rises. The three columns keep that effect visible instead of using a generic “high-tax” label.
What this ranking leaves out
Property tax, sales tax, housing, credits, deductions beyond the stated standard deduction, and city taxes are outside this state-income-tax comparison. Use the calculator for a personal estimate.
What to do with this list
A top rate is not your own bill; run your exact numbers.
- Run your own income through every one of the 51 jurisdictions, at any salary or filing status. Calculate my take-home
- See the states that take the least instead, Oregon sits at the opposite end. Lowest tax states
- Compare full state-by-state figures side by side across the data set. State comparison page
2026 tax year figures from each state's own Department of Revenue schedule; the calculator adjusts for your exact filing status.