State Income Tax Rates by State 2026

Last verified: October 12, 2026 · By StateWise Research Desk · 51 jurisdictions · Every figure below was checked against an official source — the state’s own department of revenue or taxation, its official 2026 tax publications, or official statute and legislature documents.

Individual income tax structures for all 50 states and the District of Columbia in one comparison table. These are 2026 tax-year rates — the rates that apply to income earned in 2026. Note that a “top rate” is the marginal rate on the highest bracket, not the rate anyone pays on all of their income.

Key takeaways

• Nine states levy no individual income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. New Hampshire is in its second year with no income tax after the Interest & Dividends tax repeal.
• Fifteen states cut income tax rates effective Jan 1, 2026 (tax-year basis) — including South Carolina’s sweeping Act 110 reform (top rate 6% to 5.21%), Ohio’s move to a flat 2.75%, and Kentucky’s cut to 3.5% flat.
• Structure split: 16 flat-rate states, 26 graduated-bracket states, 9 with no individual income tax.
• Highest top marginal rate: California at 13.3% (12.3% plus a 1% surtax over $1M). Hawaii (11%), New York (10.9%) and New Jersey (10.75%) are next.
• Already announced for 2027: Mississippi 3.75%, Indiana 2.90%, Nebraska 3.99% top, Montana 5.4% top, and Hawaii’s new 13% bracket over $1M.

Structures cross-checked against each state’s department of revenue / taxation and official 2026 tax publications.

51 jurisdictions

Flat vs graduated vs no tax, explained

States use three approaches. Flat-rate states (16) charge one rate on all taxable income. Graduated-bracket states (26) charge higher rates on higher slices of income. No-tax states (9) levy no individual income tax at all.

Frequently asked questions

Which states have no income tax?
Nine states levy no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

Which state has the highest income tax?
California, at a 13.3% top marginal rate (12.3% plus a 1% surtax on income over $1M).

Do these rates include local income taxes?
No. Maryland's county taxes, New York City's resident tax and Pennsylvania's local wage taxes are separate.

Methodology

On October 12, 2026, every structure above was read from the state's own department of revenue or taxation page, an official 2026 tax booklet or withholding publication, or an official statute or legislature document. Where an official page stated the rate but not its effective date, the date cell shows "—" rather than a guessed date.

Changelog

• October 12, 2026: Page published — 2026 individual income tax structures for all 50 states + D.C., verified against official sources. Fifteen jurisdictions changed rates effective Jan 1, 2026: Arkansas, Georgia, Indiana, Kentucky, Maine (new 2% high-income surcharge), Mississippi, Montana, Nebraska, New York (lower brackets cut), North Carolina, Ohio (now flat 2.75%), Oklahoma, South Carolina (Act 110 reform), Utah and West Virginia. Already-announced 2027 changes: Mississippi 3.75%, Indiana 2.90%, Nebraska 3.99% top, Montana 5.4% top, Hawaii new 13% bracket over $1M. Washington: SB 6346 establishes 9.9% individual income tax effective Jan 1, 2028.

This page is general reference information, not legal or tax advice. Confirm your situation with your state's department of revenue before making decisions. Spotted an error? See our corrections policy.