Guide · tax year 2026
State income tax rates for 2026
Every state's 2026 income tax on wages in one table, with what each actually charges on an $85,000 salary.
Figures checked against official sources on October 11, 2026.
| State | Rates | Top rate | Standard deduction, single | Tax on $85,000 | As a share of pay |
|---|---|---|---|---|---|
| Alabama | 2% to 5% | 5% | varies or none | $3,517 | 4.14% |
| Alaska | No tax on wages | 0% | n/a | $0 | 0% |
| Arizona | 2.5% flat | 2.5% | $15,750 | $1,731 | 2.04% |
| Arkansas | 2% to 3.7% | 3.7% | $2,470 | $2,657 | 3.13% |
| California | 1% to 13.3% | 13.3% | $5,900 | $3,516 | 4.14% |
| Colorado | 4.4% flat | 4.4% | $16,100 (federal) | $3,032 | 3.57% |
| Connecticut | 2% to 6.99% | 6.99% | varies or none | $4,075 | 4.79% |
| Delaware | 2.2% to 6.6% | 6.6% | $3,250 | $4,269 | 5.02% |
| District of Columbia | 4% to 10.75% | 10.75% | $16,100 (federal) | $4,257 | 5.01% |
| Florida | No tax on wages | 0% | n/a | $0 | 0% |
| Georgia | 4.99% flat | 4.99% | $15,000 | $3,493 | 4.11% |
| Hawaii | 1.4% to 11% | 11% | $8,000 | $4,656 | 5.48% |
| Idaho | 5.3% flat | 5.3% | $16,100 (federal) | $3,397 | 4% |
| Illinois | 4.95% flat | 4.95% | varies or none | $4,063 | 4.78% |
| Indiana | 2.95% flat | 2.95% | varies or none | $2,478 | 2.92% |
| Iowa | 3.8% flat | 3.8% | $16,100 (federal) | $2,578 | 3.03% |
| Kansas | 5.2% to 5.58% | 5.58% | $3,605 | $3,943 | 4.64% |
| Kentucky | 3.5% flat | 3.5% | $3,360 | $2,857 | 3.36% |
| Louisiana | 3% flat | 3% | $12,875 | $2,164 | 2.55% |
| Maine | 5.8% to 9.15% | 9.15% | $15,700 | $4,060 | 4.78% |
| Maryland | 2% to 6.5% | 6.5% | $3,400 | $3,672 | 4.32% |
| Massachusetts | 5% to 9% | 9% | varies or none | $4,030 | 4.74% |
| Michigan | 4.25% flat | 4.25% | varies or none | $3,362 | 3.96% |
| Minnesota | 5.35% to 9.85% | 9.85% | $15,300 | $4,257 | 5.01% |
| Mississippi | 4% flat | 4% | $2,300 | $2,668 | 3.14% |
| Missouri | 2% to 4.7% | 4.7% | $16,100 (federal) | $2,988 | 3.52% |
| Montana | 4.7% to 5.65% | 5.65% | $16,100 (federal) | $3,442 | 4.05% |
| Nebraska | 2.46% to 4.55% | 4.55% | $8,850 | $2,988 | 3.52% |
| Nevada | No tax on wages | 0% | n/a | $0 | 0% |
| New Hampshire | No tax on wages | 0% | n/a | $0 | 0% |
| New Jersey | 1.4% to 10.75% | 10.75% | varies or none | $3,225 | 3.79% |
| New Mexico | 1.5% to 5.9% | 5.9% | $16,100 (federal) | $2,834 | 3.33% |
| New York | 3.9% to 10.9% | 10.9% | $8,000 | $3,993 | 4.7% |
| North Carolina | 3.99% flat | 3.99% | $12,750 | $2,883 | 3.39% |
| North Dakota | 1.95% to 2.5% | 2.5% | $16,100 (federal) | $377 | 0.44% |
| Ohio | 2.75% flat | 2.75% | varies or none | $1,901 | 2.24% |
| Oklahoma | 2.5% to 4.5% | 4.5% | $6,350 | $3,280 | 3.86% |
| Oregon | 4.75% to 9.9% | 9.9% | $2,910 | $5,835 | 6.87% |
| Pennsylvania | 3.07% flat | 3.07% | varies or none | $2,610 | 3.07% |
| Rhode Island | 3.75% to 5.99% | 5.99% | $11,200 | $2,571 | 3.02% |
| South Carolina | 1.99% to 5.21% | 5.21% | varies or none | $3,320 | 3.91% |
| South Dakota | No tax on wages | 0% | n/a | $0 | 0% |
| Tennessee | No tax on wages | 0% | n/a | $0 | 0% |
| Texas | No tax on wages | 0% | n/a | $0 | 0% |
| Utah | 4.45% flat | 4.45% | varies or none | $3,678 | 4.33% |
| Vermont | 3.35% to 8.75% | 8.75% | $7,850 | $3,086 | 3.63% |
| Virginia | 2% to 5.75% | 5.75% | $8,750 | $4,073 | 4.79% |
| Washington | No tax on wages | 0% | n/a | $0 | 0% |
| West Virginia | 2.11% to 4.58% | 4.58% | varies or none | $3,004 | 3.53% |
| Wisconsin | 3.5% to 7.65% | 7.65% | varies or none | $3,537 | 4.16% |
| Wyoming | No tax on wages | 0% | n/a | $0 | 0% |
Why the top rate is not the whole story
Two states with the same top rate can charge very different amounts. What matters is where the brackets start, how large the standard deduction and exemptions are, and whether the state has quirks such as Oregon's deduction for federal tax or Connecticut's recapture rules. The last two columns show the result on a real salary.
Some states also take payroll premiums for disability or paid leave, which are not income tax and are not in this table. Each state page lists them, and the state payroll tax guide sets them side by side.
Questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wages.
Which state has the highest income tax rate?
California, at 13.3% on taxable income above $1 million (12.3% plus a 1% surcharge).