Selected state comparison · January 1, 2026
Selected State Income Tax Rates
According to Tax Foundation — State Individual Income Tax Rates and Brackets, 2026, eight states levy no individual income tax and selected graduated-rate states reach top statutory rates above 10%. This board compares statutory structures only; it does not estimate a household's effective rate or total tax burden.
- 8
- States with no individual income tax
- 13.3%
- Highest top rate (California)
- 2.95%
- Lowest flat rate (Indiana)
The bottom line
Eight states levy no individual income tax. In this selected comparison, statutory top rates run from Indiana's 2.95% flat rate to California's 13.3% top rate; Washington is separately labelled because its listed tax applies to capital gains rather than wages. Hawaii is included as a graduated-rate example, not as a total-tax-burden rank.
- 8
- states, no individual income tax
- 13.3%
- top rate, California (highest)
- 2.95%
- lowest flat rate, Indiana
- 20
- selected state structures
State income tax is one layer only. This page does not compare property, sales, local, or federal taxes.
Tax structures in this selected comparison
20selected states
Highest top statutory rates in this selected comparison
How top rates are spread across this comparison
California vs this selected comparison
Where each selected state's top statutory rate falls, bucketed by rate band
13.3% 1st of 20 the highest of 20 selected states
This selected comparison of 20 states, bucketed by top statutory rate
Each bar is a band; taller bars hold more selected states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 · January 1, 2026
| State | State Income Tax | Top statutory rate |
|---|---|---|
| Alaska | None | - |
| Florida | None | - |
| Nevada | None | - |
| New Hampshire | None | - |
| South Dakota | None | - |
| Tennessee | None | - |
| Texas | None | - |
| Wyoming | None | - |
| Washington | 7% capital-gains tax | 7% |
| Colorado | 4.4% | 4.4% |
| Illinois | 4.95% | 4.95% |
| Indiana | 2.95% | 2.95% |
| Michigan | 4.25% | 4.25% |
| North Carolina | 3.99% | 3.99% |
| Pennsylvania | 3.07% | 3.07% |
| Utah | 4.5% | 4.5% |
| California | 1–13.3% | 13.3% |
| New York | 4–10.9% | 10.9% |
| New Jersey | 1.75–10.75% | 10.75% |
| Hawaii | 1.4–11% | 11% |
Methodology
This page reports statutory state income-tax structures and top rates from a named, dated source. It does not calculate average effective rates, account for deductions or credits, or rank total household tax burden. Use the State Tax Comparison page to explore how state and federal tax layers differ.
What this ranking does not capture
- Total household taxes - property, sales, local, and federal taxes are outside this statutory state-income-tax comparison.
- Effective rates - rates after deductions, credits, filing status, and income are not calculated here.
- Local rules - city and county income taxes may apply separately from a state schedule.
- Rate changes - state tax law can change; this board is dated to January 1, 2026 and should be refreshed from its named source.
What to do with this
A low-income-tax state isn't automatically a low-tax state.
- Model your federal bill first, it dwarfs state tax for most households. Federal tax calculator
- See how state burden layers on top of the federal brackets. State tax comparison
- Check the current SALT deduction limit before estimating the federal effect of state taxes. SALT limit guide
Figures are selected 2026 statutory state-income-tax rates and structures, not a total-tax-burden or effective-rate comparison.
PlainTaxData's selected state income-tax comparison is rendered from Tax Foundation's dated 2026 compilation of state statutes, forms, and instructions., no number is typed in by an editor. The displayed structure mix and top-rate bar are computed only from the selected, source-linked board shown in the table. No effective-rate or total-tax-burden estimate is made. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data issue. Data current as of January 1, 2026. See the data changelog for dated refreshes. Primary sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026.