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.

Illustration of a calculator and tax form representing state income tax rates

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.

In 2026, nine states levy no individual income tax. Of the 42 that do, 15 cut rates effective Jan 1, 2026 — including South Carolina’s big reform (top rate 6% to 5.21%), Ohio’s move to a flat 2.75%, and Kentucky’s cut to 3.5% flat.

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

EffectiveNext changeNotes & Source
Alabama NO CHANGE2%-5% graduated (top 5%)——No 2026 change. Alabama also allows a deduction for federal income taxes paid. Alabama DOR
Alaska NO STATE TAX0% (no individual income tax)——Alaska DOR Tax Division administers Corporate Income Tax but no personal income tax program. City of Petersburg, AK
Arizona NO CHANGE2.5% flatJan 1, 2023—2.5% flat tax rate. Arizona DOR
Arkansas CHANGED JAN 10%-3.7% graduated (top 3.7%)Jan 1, 2026—2026 change confirmed in the official DFA fiscal impact statement. AR Legislature / DFA
California NO CHANGE1%-12.3% graduated + 1% surtax over $1M (13.3% top)——Rates unchanged for 2026; only inflation-indexed thresholds moved. California FTB
Colorado NO CHANGE4.4% flatJan 1, 2022Possible TABOR-triggered cut to 4.31% in 2028; not triggered for 20272026 = 4.4%. Colorado DOR
Connecticut NO CHANGE2%-6.99% graduated (top 6.99%)2024—No change for 2026. CT Office of Legislative Research
Delaware NO CHANGE2.2%-6.6% graduated (top 6.6%)——No change for 2026. Delaware DOR
District of Columbia NO STATE TAX4%-10.75% graduated (top 10.75%)Jan 1, 2022—No change for 2026. D.C. OTR
Florida NO STATE TAX0% (no individual income tax)——Individuals owe no state tax on wages, retirement, investment or capital gains income. Florida DOR
Georgia CHANGED JAN 14.99% flatJan 1, 2026Further cuts possible; 2027 not confirmedHB 463: 4.99% for 2026. GA State Auditor
Hawaii NO CHANGE1.4%-11% graduated (12 brackets)Act 46 (SLH 2024) phase-in; 2026 amountsNew 13% bracket over $1M from 2027 (SB 3125, announced)No rate change for 2026. Hawaii DOTAX
Idaho NO CHANGE5.3% flatJan 1, 2025—5.3% flat for 2026. Idaho Tax Commission
Illinois NO CHANGE4.95% flat2017—4.95% flat rate confirmed. Illinois DOR
Indiana CHANGED JAN 12.95% flatJan 1, 20262.90% in 2027 (announced)Phasedown: 2.95% in 2026, 2.90% in 2027. Indiana DOR
Iowa NO CHANGE3.8% flatJan 1, 2025—Flat 3.8% for 2026. Iowa DOR
Kansas NO CHANGE5.2% / 5.58% (top 5.58%)TY 2024—Top rate 5.58%. Kansas DOR
Kentucky CHANGED JAN 13.5% flatJan 1, 2026Further cuts possible if revenue triggers met2026 change to 3.5% flat confirmed. Kentucky DOR
Louisiana NO CHANGE3% flatJan 1, 2025—Flat 3% for 2026. Louisiana DOR
Maine CHANGED JAN 15.8%-7.15% graduated (top 7.15%), plus new 2% surcharge over $1MJan 1, 2026Surcharge thresholds indexed from 2027New 2% high-income surcharge eff. Jan 1, 2026. Maine Revenue Services
Maryland NO CHANGE2%-6.5% graduated (top 6.5%); plus county taxes 2.25%-3.3%Jan 1, 2025—No change for 2026. Maryland Comptroller
Massachusetts NO CHANGE5% flat, plus 4% surtax over $1,107,750 (combined top 9%)2020; surtax Jan 1, 2023—No change for 2026. Mass DOR
Michigan NO CHANGE4.25% flatJan 1, 2024—4.25% continues for TY 2026. Michigan Treasury
Minnesota NO CHANGE5.35% / 6.80% / 7.85% / 9.85% (top 9.85%)——Rates unchanged for 2026. Minnesota DOR
Mississippi CHANGED JAN 14% flat above $10,000 (0% on first $10,000)Jan 1, 20263.75% in 2027, then 3.5% / 3.25% / 3% (2028-2030)4.4% to 4% per statutory phasedown. Mississippi DOR
Missouri NO CHANGEtop 4.7% (eight graduated rates)Jan 1, 2026Trigger cuts possible; none announced for 20272026 top rate 4.7%, unchanged. MO Revisor of Statutes
Montana CHANGED JAN 14.7%-5.65% graduated (two brackets)Jan 1, 2026Top rate falls to 5.4% in 2027 (announced)HB 337 cut top rate 5.9% to 5.65% for TY 2026. MT Legislature
Nebraska CHANGED JAN 12.46% / 3.51% / 4.55% (top 4.55%)Jan 1, 20263.99% top rate in 2027 (announced)2026: single 4.55% top bracket. Nebraska DOR
Nevada NO STATE TAX0% (no individual income tax)——Residents do not pay state tax on wage income. Nevada DOR
New Hampshire NO STATE TAX0% (no individual income tax)Jan 1, 2025—I&D tax repealed for periods after 12/31/2024. NH DRA
New Jersey NO CHANGE1.4%-10.75% graduated (top 10.75%)——No change for 2026. NJ Treasury
New Mexico NO CHANGE1.5%-5.9% graduated (six brackets)Jan 1, 2025—No rate change for 2026. NM Tax & Revenue
New York CHANGED JAN 13.9%-10.9% graduated (top 10.9%); lower five brackets cut ~0.1pp for 2026Jan 1, 2026—Chapter 59, Laws of 2025 cut five lower brackets eff. Jan 1, 2026. NY Tax Dept
North Carolina CHANGED JAN 13.99% flatJan 1, 2026Further trigger-based cuts possible from 20273.99% confirmed for 2026. NC DOR
North Dakota NO CHANGE0% / 1.95% / 2.50% (top 2.50%)——Rates identical to 2025. ND Tax Dept
Ohio CHANGED JAN 12.75% flat on nonbusiness income over $26,050Jan 1, 2026—HB 96 collapsed Ohio to a single 2.75% rate. Ohio LSC
Oklahoma CHANGED JAN 12.5% / 3.5% / 4.5% (top 4.5%)Jan 1, 20260.25pp trigger cuts possible from 2027HB 2764 cut top rate 4.75% to 4.5%, TY 2026. Oklahoma Tax Commission
Oregon NO CHANGE4.75%-9.9% graduated (four brackets)——No change for 2026. Oregon DOR
Pennsylvania NO CHANGE3.07% flat2004—No change for 2026. PA DOR
Rhode Island NO CHANGE3.75%-5.99% graduated (top 5.99%)——No rate change for 2026. RI DOR
South Carolina CHANGED JAN 11.99% / 5.21% two-rate (top 5.21%)Jan 1, 2026Top 5.21% drops from 2027 if revenue growth >=5%Act 110 reform: 6% to 5.21% top. SC DOR
South Dakota NO STATE TAX0% (no individual income tax)——One of nine states with no individual income tax. SD DOR
Tennessee NO STATE TAX0% (no individual income tax)——Hall tax gone; wage and investment income untaxed. TN DOR
Texas NO STATE TAX0% (no individual income tax)Nov 2019—Constitutional prohibition (Art. VIII Sec. 24-a). TX House Research Org.
Utah CHANGED JAN 14.45% flatJan 1, 2026—S.B. 60 cut 4.50% to 4.45% for TY 2026. Utah Legislature
Vermont NO CHANGE3.35%-8.75% graduated (top 8.75%)——No rate change for 2026. VT Tax Dept
Virginia NO CHANGE2%-5.75% graduated (top 5.75%)Jan 1, 1990—No 2026 change. VA Code (LIS)
Washington NO STATE TAX0% (no individual income tax)——WA DOR: “Washington does not currently have an individual income tax.” SB 6346 (2026 Legislature) establishes 9.9% income tax eff. Jan 1, 2028. WA DOR
West Virginia CHANGED JAN 12.11%-4.58% graduated (top 4.58%)Jan 1, 2026— (contingent future reductions possible)SB 392: 5% cut of every bracket, retroactive to Jan 1, 2026. WV Tax Division
Wisconsin NO CHANGE3.5% / 4.4% / 5.3% / 7.65% (top 7.65%)Jan 1, 2025—Rates unchanged for 2026. WI Legislature
Wyoming NO STATE TAX0% (no individual income tax)——No individual income tax by statutory absence. WY Legislature

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.