2026 state income tax rates
Rates and the top bracket threshold for single filers in all 50 states and Washington, D.C.
| State | Type | Rates | Top rate starts at |
|---|---|---|---|
| Alabama | 3 brackets | 2% to 5% | $3,000 |
| Alaska | No income tax | None | |
| Arizona | Flat | 2.5% | |
| Arkansas | 2 brackets | 2% to 3.9% | $4,600 |
| California | 10 brackets | 1% to 13.3% | $1,000,000 |
| Colorado | Flat | 4.4% | |
| Connecticut | 7 brackets | 2% to 6.99% | $500,000 |
| Delaware | 6 brackets | 2.2% to 6.6% | $60,000 |
| Florida | No income tax | None | |
| Georgia | Flat | 5.19% | |
| Hawaii | 12 brackets | 1.4% to 11% | $325,000 |
| Idaho | Flat | 5.3% | |
| Illinois | Flat | 4.95% | |
| Indiana | Flat | 2.95% | |
| Iowa | Flat | 3.8% | |
| Kansas | 2 brackets | 5.2% to 5.58% | $23,000 |
| Kentucky | Flat | 3.5% | |
| Louisiana | Flat | 3% | |
| Maine | 3 brackets | 5.8% to 7.15% | $64,849 |
| Maryland | 10 brackets | 2% to 6.5% | $1,000,000 |
| Massachusetts | 2 brackets | 5% to 9% | $1,083,150 |
| Michigan | Flat | 4.25% | |
| Minnesota | 4 brackets | 5.35% to 9.85% | $203,150 |
| Mississippi | Flat | 4% | |
| Missouri | 7 brackets | 2% to 4.7% | $9,436 |
| Montana | 2 brackets | 4.7% to 5.65% | $47,500 |
| Nebraska | 3 brackets | 2.46% to 4.55% | $24,760 |
| Nevada | No income tax | None | |
| New Hampshire | No income tax | None | |
| New Jersey | 7 brackets | 1.4% to 10.75% | $1,000,000 |
| New Mexico | 6 brackets | 1.5% to 5.9% | $210,000 |
| New York | 9 brackets | 3.9% to 10.9% | $25,000,000 |
| North Carolina | Flat | 3.99% | |
| North Dakota | 2 brackets | 1.95% to 2.5% | $244,825 |
| Ohio | Flat | 2.75% | |
| Oklahoma | 3 brackets | 2.5% to 4.5% | $7,200 |
| Oregon | 4 brackets | 4.75% to 9.9% | $125,000 |
| Pennsylvania | Flat | 3.07% | |
| Rhode Island | 3 brackets | 3.75% to 5.99% | $186,450 |
| South Carolina | 2 brackets | 3% to 6% | $18,230 |
| South Dakota | No income tax | None | |
| Tennessee | No income tax | None | |
| Texas | No income tax | None | |
| Utah | Flat | 4.5% | |
| Vermont | 4 brackets | 3.35% to 8.75% | $249,700 |
| Virginia | 4 brackets | 2% to 5.75% | $17,000 |
| Washington | No income tax | None | |
| West Virginia | 5 brackets | 2.22% to 4.82% | $60,000 |
| Wisconsin | 4 brackets | 3.5% to 7.65% | $332,720 |
| Wyoming | No income tax | None | |
| Washington, D.C. | 7 brackets | 4% to 10.75% | $1,000,000 |
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
How do tax brackets work?
Each bracket's rate applies only to the income inside it. Moving into a higher bracket never lowers your take-home pay, because only the dollars above the threshold are taxed at the higher rate.
How many states have a flat income tax in 2026?
15: Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania, Utah.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
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