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.
Download the compiled take-home extract: take-home-pay-by-state.csv (same extract as /statistics).
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%.
On modeled $100,000 single-filer take-home, Alaska leads at about $79,180 while Oregon sits near $71,004. Rankings below sort the same burden extract both ways, not tax advice.
Highest take-home at $100k
| # | State | Take-home |
|---|---|---|
| 1 | Alaska | $79,180 |
| 2 | Florida | $79,180 |
| 3 | Nevada | $79,180 |
| 4 | New Hampshire | $79,180 |
| 5 | South Dakota | $79,180 |
| 6 | Tennessee | $79,180 |
| 7 | Texas | $79,180 |
| 8 | Washington | $79,180 |
| 9 | Wyoming | $79,180 |
| 10 | North Dakota | $78,489 |
| 11 | Arizona | $77,083 |
| 12 | Ohio | $76,873 |
Lowest take-home at $100k
| # | State | Take-home |
|---|---|---|
| 1 | Oregon | $71,004 |
| 2 | Hawaii | $73,023 |
| 3 | Maine | $73,147 |
| 4 | District of Columbia | $73,649 |
| 5 | Delaware | $73,811 |
| 6 | Kansas | $73,889 |
| 7 | Minnesota | $73,903 |
| 8 | California | $73,957 |
| 9 | Massachusetts | $74,180 |
| 10 | Virginia | $74,191 |
| 11 | New York | $74,320 |
| 12 | South Carolina | $74,337 |
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.
State income tax FAQ
- Which state leaves the most take-home pay at $100,000?
- Alaska leads this 2026 extract at about $79,180 take-home on a $100,000 single-filer wage (federal + FICA + state income tax). No-income-tax states cluster near the top because the state layer is $0.
- Which state leaves the least take-home pay at $100,000?
- Oregon sits at the low end of this extract at about $71,004 take-home on $100,000 single. Progressive high-rate states compress take-home even when the top marginal bracket is far above $100k.
- How many states have no income tax vs flat vs progressive brackets?
- This directory groups 51 US jurisdictions: 9 with no broad-based wage income tax, 16 flat-rate, and 26 progressive. Structure is not the same as effective burden, use the take-home tables for a $100k comparison.
- Where does PlainSalary source 2026 state income tax figures?
- Brackets and burdens compile IRS Rev. Proc. 2025-32 federal schedules, the SSA wage base, and published state Department of Revenue schedules for tax year 2026. See methodology for vintage notes, PlainSalary does not give tax advice.
Open Data
Download the compiled take-home extract as take-home-pay-by-state.csv (same CSV as /statistics). When reusing the table, name PlainSalary as the compiler; underlying IRS / state DOR / SSA schedules remain public-source.