State Income Tax Calculator 2026 — All 50 States + DC
2026 state income tax for any state: flat or graduated brackets, standard deduction and exemptions, local tax, effective rate, a side-by-side comparison with another state and a ranking of all 51 on your income. Tax Foundation rates as of 1 Jan 2026.
| Tax structure | — |
|---|---|
| Standard deduction / exemptions | — |
| State taxable income | — |
| Marginal / effective state rate | — |
| Local income tax | — |
| State + local per month | — |
| Federal income tax (for reference) | — |
| Comparison | — |
State income tax on this income in all 50 states + DC
In short
Nine states charge no income tax on wages (AK, FL, NV, NH, SD, TN, TX, WA, WY), fifteen use a flat rate from 2.5% (Arizona) to 5.3% (Idaho), and 27 use graduated brackets topping out between 2.5% (North Dakota) and 13.3% (California). A single filer on $85,000 pays about $3,675 in California, $3,993 in New York, $3,789 in Georgia and $0 in Texas for 2026.
Who this is for: Anyone estimating their 2026 state tax bill, comparing states before a move or job offer, or checking state withholding.
How state income tax works in 2026
Forty-one states and DC tax wages; nine do not (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming). Of the states that do, 2026 is the first year in which more use a flat rate than graduated brackets — the flat-tax group grew to 15 as Georgia, Iowa, Kentucky, Louisiana, Mississippi and North Carolina finished their rate cuts. The remaining states keep graduated brackets from two (Arkansas, Kansas, Montana) to twelve (Hawaii).
The calculator starts from federal AGI, subtracts the state's own standard deduction and personal exemptions, runs the result through the state's brackets, then subtracts any exemption credits (California, Oregon, Arkansas and a few others give a credit instead of a deduction). Local income taxes — New York City's 3.078–3.876%, Maryland's 2.25–3.3% county piggyback, Pennsylvania and Ohio municipal taxes, Indiana county taxes — are a separate line you enter as a percentage. Rates are those in effect on 1 January 2026; several states have further cuts scheduled, so the page is re-checked each quarter.
| Structure | States (2026) |
|---|---|
| No wage income tax (9) | AK, FL, NV, NH, SD, TN, TX, WA, WY |
| Flat rate (15) | AZ 2.5%, CO 4.4%, GA 5.19%, ID 5.3%, IL 4.95%, IN 2.95%, IA 3.8%, KY 3.5%, LA 3.0%, MI 4.25%, MS 4.0%, NC 3.99%, OH 2.75%, PA 3.07%, UT 4.5% |
| Graduated (27) | Top rates from 2.5% (ND) and 3.9% (AR) to 9.9% (OR), 10.75% (NJ, DC), 10.9% (NY), 11% (HI) and 13.3% (CA) |
See also: Federal Income Tax Calculator 2026, Paycheck Calculator, Sales Tax Calculator by State and City, Property Tax Calculator by County.
Assumptions
- State taxable income = federal AGI − the state's standard deduction − personal exemptions (dependents included); exemption credits are subtracted from tax where a state uses credits instead.
- Brackets and rates as of 1 January 2026 (Tax Foundation); head-of-household and married-separate filers use the single schedule unless the state publishes its own.
- Local income tax = AGI × the flat rate you enter; state credits, phase-outs, itemised deductions and retirement-income exclusions are not modelled.
Worked example
$85,000 − $5,540 standard deduction = $79,460 taxable. Brackets: 1% on $11,079 ($111) + 2% on $15,185 ($304) + 4% on $15,188 ($608) + 6% on $16,090 ($965) + 8% on $15,182 ($1,215) + 9.3% on $6,736 ($626) = $3,828, less the $153 personal exemption credit = $3,675 — a 9.3% marginal and 4.3% effective rate, about $306 a month. The same income pays $3,993 in New York, $3,789 in Georgia (flat 5.19% after the $12,000 deduction), $6,608 in Oregon and $0 in Texas, Florida or Washington.
Frequently asked questions
Which states have no income tax in 2026?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington taxes long-term capital gains above $278,000 at 7–9%, but not wages.
Which state has the highest income tax?
California — 13.3% on income above $1 million (including the 1% mental-health tax); Hawaii 11%, New York 10.9%, New Jersey and DC 10.75%. On a middle income the ranking changes: Oregon, Hawaii and Maine take the most from $85,000 because their brackets rise fast.
Does the calculator include city taxes?
Only through the local rate you enter. New York City (3.078–3.876%), Yonkers, Philadelphia (3.74%), Maryland counties (2.25–3.3%), Ohio and Pennsylvania municipalities, Indiana counties, Detroit and other Michigan cities, and the Kansas City / St. Louis 1% earnings tax all sit on top of the state figure.
Do I pay state tax where I live or where I work?
Generally both can tax you, with your home state giving a credit for tax paid to the work state — unless the two have a reciprocity agreement (common among neighbouring states in the Midwest and Mid-Atlantic), in which case you pay only your home state.
Is state income tax deductible on my federal return?
Only if you itemise, within the SALT cap — $40,400 for 2026 (phasing down above $505,000 of income, floor $10,000), combined with property tax.
Why is my state taxable income different from federal?
Each state starts from federal AGI (or federal taxable income) and applies its own deduction, exemptions, additions (e.g. municipal bond interest from other states) and subtractions (retirement income, Social Security, military pay). The calculator uses the basic deduction and exemptions only.
People also ask
How much is state income tax on $100,000?
From $0 in the nine no-tax states to roughly $4,570 (Georgia), $4,800 (Illinois), $4,860 (New York), $5,070 (California) and $7,920 (Oregon) for a single filer in 2026, after the state standard deduction and exemption credits.
What is the state income tax rate in Texas?
0% — Texas has no personal income tax. It funds itself with a 6.25% state sales tax (8.25% in most cities) and some of the highest property taxes in the country.
What is the state income tax rate in California?
Ten brackets from 1% to 12.3%, plus a 1% surcharge above $1 million, for a top rate of 13.3%. A single filer on $85,000 pays about 4.3% of income after the $5,540 standard deduction.
What is New York state income tax?
Nine brackets from 3.9% to 10.9% for 2026 (the lowest two were cut in 2026); a single filer on $85,000 owes about $3,993. New York City residents add 3.078–3.876% city tax.
Which states have a flat income tax?
Fifteen in 2026: Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania and Utah, from 2.5% (Arizona) to 5.3% (Idaho).
What states have the lowest income tax?
After the nine with none: North Dakota (top rate 2.5%, nothing below $48,475), Arizona (2.5% flat), Indiana (2.95%), Ohio (2.75% above $26,050), Pennsylvania (3.07%) and Louisiana (3.0%).
Is it better to live in a state with no income tax?
Not automatically — Texas, New Hampshire and Illinois-level property taxes, Tennessee's 9.6% average sales tax and Washington's 9.6% can take back what the income tax saves. Compare the total: income, sales and property tax for your income and home.
How do I calculate my state tax withholding?
Most states publish their own withholding tables keyed to the state W-4 (DE-4 in California, IT-2104 in New York). As a check, this calculator's annual figure divided by your pay periods is close to what should be withheld.
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