2026 State Income Tax Rates
Browse all 51 US jurisdictions by 2026 state income tax structure. Click any state for the full bracket schedule, key notes, and a per-state calculator.
State brackets layer on TOP of these federal rates. Each state's listing below shows its top marginal rate; click into any state to see its full bracket schedule visualized this way.
Each segment width is proportional to its bracket size up to $701K. Color intensity rises with the marginal rate.
- $0 → $12K 10.0%
- $12K → $47K 12.0%
- $47K → $101K 22.0%
- $101K → $192K 24.0%
- $192K → $244K 32.0%
- $244K → $609K 35.0%
- $609K → + 37.0%
2026 State Tax Structure Overview
9 states impose no broad-based income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington levies a 7% capital gains tax above $270,000 in long-term gains.
16 states apply a single flat rate to all taxable income: Pennsylvania at 3.07% has the lowest, while Massachusetts (5.0% + 4% surtax above $1.083M) and Kentucky's flat 4.0% sit between extremes. Six states cut their rates effective January 1, 2026.
26 states use progressive brackets where higher income tiers face higher marginal rates. California's top bracket reaches 13.3% on income above $1 million (including the Mental Health Tax). New Jersey, Hawaii, New York, Oregon, and Minnesota all top 9% at the marginal level. North Dakota's progressive system has the lowest top rate among progressive-tax states at 2.5%.
No-income-tax states
9 jurisdictions where state-tax line is $0 for wage/salary income. Federal tax + FICA still apply.
Flat-tax states
16 jurisdictions applying a single marginal rate to all taxable income.
Progressive-bracket states
26 jurisdictions where higher income tiers face higher marginal rates. Top rate shown.