State income tax rates for 2026, all 50 states
Quick answer: eight states have no individual income tax in 2026, fifteen use a single flat rate, and the rest use graduated brackets topping out anywhere from 2.5 percent in North Dakota to 13.3 percent in California. The full table is below, current as of January 1, 2026.
| State | Type | Top rate 2026 |
|---|---|---|
| Alaska | none | 0% |
| Florida | none | 0% |
| Nevada | none | 0% |
| New Hampshire | none | 0% |
| South Dakota | none | 0% |
| Tennessee | none | 0% |
| Texas | none | 0% |
| Wyoming | none | 0% |
| Washington | capital gains only | 9.00% on large gains; no wage tax |
| Arizona | flat | 2.50% |
| Colorado | flat | 4.40% |
| Georgia | flat | 5.19% |
| Idaho | flat | 5.30% |
| Illinois | flat | 4.95% |
| Indiana | flat | 2.95% |
| Iowa | flat | 3.80% |
| Kentucky | flat | 3.50% |
| Louisiana | flat | 3.00% |
| Michigan | flat | 4.25% |
| Mississippi | flat | 4.00% |
| North Carolina | flat | 3.99% |
| Ohio | flat | 2.75% |
| Pennsylvania | flat | 3.07% |
| Utah | flat | 4.50% |
| Alabama | graduated | 5.00% |
| Arkansas | graduated | 3.90% |
| California | graduated | 13.30% |
| Connecticut | graduated | 6.99% |
| Delaware | graduated | 6.60% |
| Hawaii | graduated | 11.00% |
| Kansas | graduated | 5.58% |
| Maine | graduated | 7.15% |
| Maryland | graduated | 6.50% |
| Massachusetts | graduated | 9.00% |
| Minnesota | graduated | 9.85% |
| Missouri | graduated | 4.70% |
| Montana | graduated | 5.65% |
| Nebraska | graduated | 4.55% |
| New Jersey | graduated | 10.75% |
| New Mexico | graduated | 5.90% |
| New York | graduated | 10.90% |
| North Dakota | graduated | 2.50% |
| Oklahoma | graduated | 4.50% |
| Oregon | graduated | 9.90% |
| Rhode Island | graduated | 5.99% |
| South Carolina | graduated | 6.00% |
| Vermont | graduated | 8.75% |
| Virginia | graduated | 5.75% |
| West Virginia | graduated | 4.82% |
| Wisconsin | graduated | 7.65% |
| Washington, D.C. | graduated | 10.75% |
Source: Tax Foundation, 2026 state individual income tax rates, as of January 1, 2026. Rates shown are top marginal rates and exclude local income taxes. Educational reference, not advice.
Moving to Florida?
Florida has no state income tax, but your old state decides residency by facts: days, home, licenses, where life happens. We help you document the move so the old state lets go. See the retiree and snowbird guide.
Working across state lines?
Remote work, travel contracts, and mid-year moves usually mean two or more returns filed in the right order. Multi-state filing is a specialty here, not a surcharge surprise.
2026 rate cuts
Ohio went flat at 2.75 percent. Kentucky, Mississippi, Indiana, North Carolina, Nebraska, Montana, and Oklahoma all cut rates for 2026. South Carolina is scheduled to rise to 6.2 percent on July 1, 2026.
Which states have no income tax in 2026?
Eight states tax no individual income at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming. New Hampshire finished repealing its interest and dividends tax, and Washington taxes only large capital gains, not wages.
What changed for 2026?
Ohio became a flat-tax state at 2.75 percent. Kentucky, Mississippi, Indiana, North Carolina, Nebraska, Montana, and Oklahoma all cut rates. South Carolina is the oddity: its rate is scheduled to rise to 6.2 percent on July 1, 2026.
I moved between states this year. What do I file?
Usually a part-year return in each state, in the right order, so credits prevent double taxation. This is exactly what our multi-state service handles, with one written quote first.