On top of federal tax, 41 states and the District of Columbia tax wage income. Rates, brackets, deductions and exemptions differ widely, so where you live can change your total tax bill by several percentage points.
States with no tax on wages
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington taxes long-term capital gains above a large exemption, and New Hampshire's former tax on interest and dividends was repealed starting in 2025.
Flat-tax states (2026)
Arizona 2.5%, Ohio 2.75%, Indiana 2.95%, Louisiana 3%, Pennsylvania 3.07%, Kentucky 3.5%, Iowa 3.8%, North Carolina 3.99%, Mississippi 4%, Michigan 4.25%, Colorado 4.4%, Utah 4.5%, Illinois 4.95%, Georgia 5.19%, Idaho 5.3%.
Highest top marginal rates (2026)
California 13.3%, Hawaii 11%, New York 10.9%, District of Columbia 10.75%, New Jersey 10.75%, Oregon 9.9%. California excludes its 1.1% SDI payroll tax.
All states at a glance
| State | Type | Top rate 2026 |
|---|---|---|
| Alabama | Graduated | 5% |
| Alaska | No wage tax | — |
| Arizona | Flat | 2.5% |
| Arkansas | Graduated | 3.9% |
| California | Graduated | 13.3% |
| Colorado | Flat | 4.4% |
| Connecticut | Graduated | 6.99% |
| Delaware | Graduated | 6.6% |
| District of Columbia | Graduated | 10.75% |
| Florida | No wage tax | — |
| Georgia | Flat | 5.19% |
| Hawaii | Graduated | 11% |
| Idaho | Flat | 5.3% |
| Illinois | Flat | 4.95% |
| Indiana | Flat | 2.95% |
| Iowa | Flat | 3.8% |
| Kansas | Graduated | 5.58% |
| Kentucky | Flat | 3.5% |
| Louisiana | Flat | 3% |
| Maine | Graduated | 7.15% |
| Maryland | Graduated | 6.5% |
| Massachusetts | Graduated | 9% |
| Michigan | Flat | 4.25% |
| Minnesota | Graduated | 9.85% |
| Mississippi | Flat | 4% |
| Missouri | Graduated | 4.7% |
| Montana | Graduated | 5.65% |
| Nebraska | Graduated | 4.55% |
| Nevada | No wage tax | — |
| New Hampshire | No wage tax | — |
| New Jersey | Graduated | 10.75% |
| New Mexico | Graduated | 5.9% |
| New York | Graduated | 10.9% |
| North Carolina | Flat | 3.99% |
| North Dakota | Graduated | 2.5% |
| Ohio | Flat | 2.75% |
| Oklahoma | Graduated | 4.5% |
| Oregon | Graduated | 9.9% |
| Pennsylvania | Flat | 3.07% |
| Rhode Island | Graduated | 5.99% |
| South Carolina | Graduated | 6% |
| South Dakota | No wage tax | — |
| Tennessee | No wage tax | — |
| Texas | No wage tax | — |
| Utah | Flat | 4.5% |
| Vermont | Graduated | 8.75% |
| Virginia | Graduated | 5.75% |
| Washington | No wage tax | — |
| West Virginia | Graduated | 4.82% |
| Wisconsin | Graduated | 7.65% |
| Wyoming | No wage tax | — |
Things the rate table does not show
- Local income taxes in states such as Maryland, New York (NYC, Yonkers), Ohio, Pennsylvania and Michigan cities.
- Deductions and exemptions differ from federal rules; some states use credits instead.
- Residency: part-year residents and people who work across state lines may file more than one return, and some neighboring states have reciprocity agreements.
- Federal SALT deduction: if you itemize, state and local taxes you pay are deductible on Schedule A up to the federal cap.
See your state tax next to your federal tax and take-home pay.
Pick your state in the calculatorRates are compiled from Tax Foundation summaries of state law and spot-checked against state revenue departments; always confirm with your state's tax agency.
Official sources
- IRS: State government websites
- Tax Foundation: State income tax rates 2026
- Federation of Tax Administrators: State tax agencies
Educational information, not tax advice.
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