Top States by Individual Income Tax Burden
The U.S. states with the highest individual income tax, ranked by top marginal rate, with the actual state tax owed at $100,000. Rendered live from the PlainSalary tax database.
The question
Which states tax income the hardest? The cleanest single number is the top marginal rate - the rate paid on the highest slice of income. But a high top rate doesn't always mean a high bill at a middle income, because states differ in where their top bracket kicks in. So we show both: the top rate, and the actual state tax owed at $100,000.
How we measure it
We rank the states that levy a broad-based wage income tax by their top marginal rate, then cross-reference the state income tax a single filer actually owes at $100,000. Every figure is queried live from the PlainSalary tax database; the schedules track Tax Foundation 2026 state rates and the state Departments of Revenue. See the methodology page for details.
Highest top marginal income tax rate by state
Top rate paid on the highest slice of income, rendered live from the tax database
Top 10 states by top marginal rate
State income tax owed is for a single filer at $100,000 taking the standard deduction.
| # | State | Top marginal rate | Structure | State tax at $100K |
|---|---|---|---|---|
| 1 | California | 13.3% | Graduated | $5,220 |
| 2 | Hawaii | 11.0% | Graduated | $6,160 |
| 3 | New York | 10.9% | Graduated | $4,860 |
| 4 | District of Columbia | 10.75% | Graduated | $5,530 |
| 5 | New Jersey | 10.75% | Graduated | $4,250 |
| 6 | Oregon | 9.9% | Graduated | $8,180 |
| 7 | Minnesota | 9.85% | Graduated | $5,280 |
| 8 | Massachusetts | 9.0% | Graduated | $5,000 |
| 9 | Vermont | 8.75% | Graduated | $4,490 |
| 10 | Wisconsin | 7.65% | Graduated | $3,960 |
Source: Tax Foundation 2026 state individual income tax rates and state Department of Revenue schedules. Top rates and the state tax owed at $100K are queried live from the PlainSalary tax database for a single filer taking the standard deduction. Tax Foundation 2026 state individual income tax rates and state Department of Revenue schedules. Top rates and the state tax owed at $100K are queried live from the PlainSalary tax database for a single filer taking the standard deduction.
Highest actual state tax bill at $100K
A high top rate does not always mean the biggest bill at a middle income, this ranking sorts by the dollars a single filer actually owes their state at $100,000.
| # | State | State tax at $100K | Top marginal rate |
|---|---|---|---|
| 1 | Oregon | $8,180 | 9.9% |
| 2 | Hawaii | $6,160 | 11.0% |
| 3 | Maine | $6,030 | 7.15% |
| 4 | District of Columbia | $5,530 | 10.75% |
| 5 | Delaware | $5,370 | 6.6% |
| 6 | Kansas | $5,290 | 5.58% |
| 7 | Minnesota | $5,280 | 9.85% |
| 8 | California | $5,220 | 13.3% |
| 9 | Massachusetts | $5,000 | 9.0% |
| 10 | Virginia | $4,990 | 5.75% |
Findings
California carries the highest top marginal individual income tax rate at 13.3%. A high top rate, though, is only paid on income above the top bracket threshold, which is why the ranking by actual tax owed at $100,000 can look different from the ranking by headline rate.
At the other extreme, 9 states levy no broad-based wage income tax at all, so a wage earner there owes their state $0 on salary income. Those states typically lean on sales and property taxes instead, which this income-tax ranking does not measure.
What this ranking doesn't capture
Top marginal rate is the headline number, not what most filers pay. Households pay the top rate only on income above the top bracket; effective rates are far lower. Local income taxes (for example, New York City's supplemental rate on top of New York State) are not in the headline state rate. No-income-tax states often have higher sales or property taxes. New Hampshire taxes only interest and dividends and is phasing that out. Rates change by legislation; this page reflects the most recent data ingest.
Largest state tax bill at $100K
State income tax owed by a single filer, the dollars, not the headline rate
Sources
- Tax Foundation, State Individual Income Tax Rates and Brackets (2026) - https://taxfoundation.org/data/all/state/state-income-tax-rates/
- Federation of Tax Administrators, State Tax Agencies - https://www.taxadmin.org/state-tax-agencies
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.