Note: Several states cut income tax rates for 2026 (Arkansas, Georgia, Idaho, Indiana, Kentucky, Mississippi, North Carolina, Utah). The tables below reflect the current confirmed 2026 rates for those states; other states’ bracket thresholds are inflation-indexed annually — confirm exact current-year thresholds with each state’s tax authority before relying on precise numbers.
States With No Income Tax
Nine states don’t tax wages and salaries:
| State | Notes |
|---|---|
| Alaska | No income tax |
| Florida | No income tax |
| Nevada | No income tax |
| New Hampshire | No income tax of any kind — former interest/dividends tax fully repealed effective January 1, 2025 |
| South Dakota | No income tax |
| Tennessee | No income tax |
| Texas | No income tax |
| Washington | No income tax (separate capital gains excise tax on high earners) |
| Wyoming | No income tax |
States With Flat Tax Rates (2026)
| State | Flat Rate (2026) | Minimum Income |
|---|---|---|
| Arizona | 2.50% | All income |
| Colorado | 4.40% | All income |
| Georgia | 4.99% (cut from 5.19% by HB 463, May 2026) | All income |
| Idaho | 5.30% (cut from 5.695% by HB 40) | All income |
| Illinois | 4.95% | All income |
| Indiana | 2.95% (cut from 3.05% in 2024; plus county tax) | All income |
| Iowa | 3.80% (flat-tax transition complete as of 2025) | All income |
| Kentucky | 3.50% (cut from 4.0%, effective Jan. 1, 2026) | All income |
| Michigan | 4.25% | All income |
| Mississippi | 4.00% (cut from 4.4%; phasing to 3% by 2030) | Above $10,000 |
| North Carolina | 3.99% (cut from 4.25% in 2025) | All income |
| Pennsylvania | 3.07% | All income |
| Utah | 4.45% (cut from 4.5% by SB 60, March 2026) | All income |
California Tax Brackets (Last Confirmed Structure — 2025 figures, 2026 slightly higher)
California’s brackets are inflation-indexed annually. The figures below reflect the last confirmed (2025) thresholds — confirm exact 2026 figures with the Franchise Tax Board.
Single Filers
| Taxable Income | Tax Rate |
|---|---|
| $0 - $11,079 | 1.00% |
| $11,080 - $26,264 | 2.00% |
| $26,265 - $41,452 | 4.00% |
| $41,453 - $57,542 | 6.00% |
| $57,543 - $72,724 | 8.00% |
| $72,725 - $371,479 | 9.30% |
| $371,480 - $445,771 | 10.30% |
| $445,772 - $742,953 | 11.30% |
| $742,954 - $1,000,000 | 12.30% |
| $1,000,001+ | 13.30% |
Note: The 13.30% top rate already includes the additional 1% Mental Health Services Tax on income over $1 million (12.3% + 1%).
New York Tax Brackets 2026
Single Filers
| Taxable Income | Tax Rate |
|---|---|
| $0 - $8,500 | 4.00% |
| $8,501 - $11,700 | 4.50% |
| $11,701 - $13,900 | 5.25% |
| $13,901 - $80,650 | 5.50% |
| $80,651 - $215,400 | 6.00% |
| $215,401 - $1,077,550 | 6.85% |
| $1,077,551 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.30% |
| $25,000,001+ | 10.90% |
Married Filing Jointly
| Taxable Income | Tax Rate |
|---|---|
| $0 - $17,150 | 4.00% |
| $17,151 - $23,600 | 4.50% |
| $23,601 - $27,900 | 5.25% |
| $27,901 - $161,550 | 5.50% |
| $161,551 - $323,200 | 6.00% |
| $323,201 - $2,155,350 | 6.85% |
| $2,155,351 - $5,000,000 | 9.65% |
| $5,000,001 - $25,000,000 | 10.30% |
| $25,000,001+ | 10.90% |
New York City Additional Tax
NYC residents pay additional city income tax:
| Taxable Income | NYC Rate |
|---|---|
| $0 - $12,000 | 3.078% |
| $12,001 - $25,000 | 3.762% |
| $25,001 - $50,000 | 3.819% |
| $50,001+ | 3.876% |
Combined top rate (NY + NYC): ~14.78%
New Jersey Tax Brackets
Single Filers
| Taxable Income | Tax Rate |
|---|---|
| $0 - $20,000 | 1.40% |
| $20,001 - $35,000 | 1.75% |
| $35,001 - $40,000 | 3.50% |
| $40,001 - $75,000 | 5.525% |
| $75,001 - $500,000 | 6.37% |
| $500,001 - $1,000,000 | 8.97% |
| $1,000,001+ | 10.75% |
Texas (No State Income Tax)
| Tax Type | Rate |
|---|---|
| State Income Tax | 0% |
| Local Income Tax | None |
| Property Tax (avg, confirm current) | Historically among the highest in the nation |
| Sales Tax | 6.25% state + local (confirm current combined average) |
Florida (No State Income Tax)
| Tax Type | Rate |
|---|---|
| State Income Tax | 0% |
| Local Income Tax | None |
| Property Tax (avg, confirm current) | Historically around 0.8% |
| Sales Tax | 6% state + local (confirm current combined average) |
State-by-State Top Marginal Rates (2026)
Highest Tax States
| Rank | State | Top Rate | Kicks In At (confirm current threshold) |
|---|---|---|---|
| 1 | California | 13.30% | $1,000,000+ |
| 2 | New York | 10.90% | $25,000,000+ |
| 3 | New Jersey | 10.75% | $1,000,000+ |
| 4 | Hawaii | 11.00% | Confirm current threshold |
| 5 | Minnesota | 9.85% | $203,150+ (single, 2026) |
| 6 | Oregon | 9.90% | ~$125,000+ |
| 7 | Vermont | Confirm current top rate | Confirm current threshold |
| 8 | Wisconsin | 7.65% | Confirm current threshold |
| 9 | Maine | 7.15% | ~$61,600+ |
Iowa was previously listed here with an 8.53% graduated top rate — that figure is now obsolete. Iowa completed its transition to a single flat 3.8% rate as of the 2025 tax year and no longer has a graduated structure.
Lowest Tax States (With Income Tax)
| Rank | State | Top Rate (2026) |
|---|---|---|
| 1 | Arizona | 2.50% (flat) |
| 2 | North Dakota | 2.50% (above zero-bracket) |
| 3 | Pennsylvania | 3.07% (flat) |
| 4 | Indiana | 2.95% (flat, state only) |
| 5 | Kentucky | 3.50% (flat) |
| 6 | Ohio | 3.50% (top bracket, above zero-bracket) |
| 7 | Colorado | 4.40% (flat) |
| 8 | Michigan | 4.25% (flat) |
| 9 | North Carolina | 3.99% (flat) |
| 10 | Utah | 4.45% (flat) |
Tax Comparison: $100,000 Income (Illustrative)
Single filer, standard deductions — confirm exact current figures with a calculator, as this table is illustrative and several underlying rates have changed:
| State | Approx. Tax | Effective Rate |
|---|---|---|
| California | ~$5,200 | ~5.2% |
| New York | ~$4,950 | ~5.0% |
| New Jersey | Confirm current figure | — |
| Illinois | ~$4,950 | ~4.95% |
| Pennsylvania | $3,070 | 3.07% |
| North Carolina | ~$3,990 | ~3.99% |
| Colorado | ~$4,400 | ~4.40% |
| Texas | $0 | 0% |
| Florida | $0 | 0% |
Other Major States
Massachusetts (Flat Tax + Surtax)
| Tax Type | Rate |
|---|---|
| Standard Income Tax | 5.00% |
| Surtax on income above $1,107,750 (2026, inflation-indexed) | 4.00% additional |
| Effective top rate | 9.00% |
Ohio (Two-Bracket Tax, 2026)
| Taxable Income | Tax Rate |
|---|---|
| $0 - $26,050 | 0% |
| $26,051 - $100,000 | 2.75% |
| $100,001+ | 3.50% |
Virginia (Graduated Tax)
Confirm current bracket thresholds with the Virginia Department of Taxation, as this session did not independently re-verify Virginia’s brackets. Virginia’s top rate has historically been 5.75%.
Georgia (Flat Tax, 2026)
| Tax | Rate |
|---|---|
| State Income Tax | 4.99% (flat, cut from 5.19% by HB 463 in May 2026) |
Remote Work Considerations
State Tax Implications
| Scenario | Tax Situation |
|---|---|
| Live & work same state | One state return |
| Live in one, work in another | May owe both (credit usually available) |
| Remote work, employer elsewhere | Typically taxed by residence state |
| Traveling worker | Complex; consult professional |
States With Reciprocal Agreements
These state pairs have historically had agreements to avoid double taxation for commuters — confirm current agreements are still in effect, as this session did not independently re-verify them:
| State | Has Agreements With (confirm current) |
|---|---|
| New Jersey | Pennsylvania |
| Pennsylvania | NJ, OH, IN, MD, VA, WV |
| Virginia | DC, KY, MD, PA, WV |
| DC | All states (no DC tax on non-residents) |
| Maryland | DC, PA, VA, WV |
Key Takeaways
-
9 states have no income tax — TX, FL, WA, NV, WY, SD, AK, NH, TN (New Hampshire’s former limited tax on interest/dividends was fully repealed in 2025)
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California has the highest rate — 13.3%, which already includes the 1% Mental Health Services Tax on income over $1 million
-
NYC has additional tax — Combined rate close to 14.8% for high earners
-
Several states cut rates for 2026 — Arkansas, Georgia, Idaho, Indiana, Kentucky, Mississippi, North Carolina, and Utah all reduced their top/flat rates for 2026
-
Remote work complicates taxes — Know your obligations in both states
If you’re comparing states before a move, the best and worst states for taxes 2026 ranking scores each state by total tax burden. Federal income tax applies on top of state tax — see 2026 federal income tax brackets for the federal layer. Your effective tax rate is the real measure of what percentage of total income goes to all taxes combined.
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