State income tax comparison, 2026
What each state takes from a paycheck in 2026, for the 29 states families move from and to most. Married couple filing jointly, plus the cities that add their own wage tax.
By Sol Lakein, founder of Slower Sundays. Updated November 2026.
- 4No tax on wagesFlorida, Tennessee, Texas, Washington
- 10Flat-rate statesOne rate for every dollar
- 9.3%Highest at $250,000California
- 15Cities with a wage taxListed below
States with no income tax on wages
Of the states we track, these take nothing from paychecks. They raise money in other ways, usually sales and property taxes.
- 0%FloridaNo individual income tax, and no local income tax.
- 0%TennesseeNo tax on wages. The Hall tax on interest and dividends was repealed starting in 2021.
- 0%TexasNo individual income tax.
- 0%WashingtonNo tax on wages. Washington taxes long-term capital gains above a yearly threshold.
Every state, side by side
The rate on the next dollar at $100,000 and $250,000 of taxable income, married filing jointly. Sorted from the lowest to the highest rate at $150,000. Taxable income is what is left after the state's deductions and exemptions. The 4 states with no wage tax are listed above.
- OhioFlat$100K2.75%$250K2.75%
- IndianaFlat$100K2.95%$250K2.95%
- PennsylvaniaFlat$100K3.07%$250K3.07%
- KentuckyFlat$100K3.5%$250K3.5%
- ArkansasGraduated$100K3.7%$250K3.7%
- North CarolinaFlat$100K3.99%$250K3.99%
- MichiganFlat$100K4.25%$250K4.25%
- ColoradoFlat$100K4.4%$250K4.4%
Show 17 more
- OklahomaGraduated$100K4.5%$250K4.5%
- West VirginiaGraduated$100K4.58%$250K4.58%
- MissouriGraduated$100K4.7%$250K4.7%
- MarylandGraduated$100K4.75%$250K5.5%
- IllinoisFlat$100K4.95%$250K4.95%
- GeorgiaFlat$100K4.99%$250K4.99%
- AlabamaGraduated$100K5%$250K5%
- MassachusettsGraduated$100K5%$250K5%
- South CarolinaGraduated$100K5.21%$250K5.21%
- IdahoFlat$100K5.3%$250K5.3%
- WisconsinGraduated$100K5.3%$250K5.3%
- New YorkGraduated$100K5.4%$250K5.9%
- New JerseyGraduated$100K5.53%$250K6.37%
- KansasGraduated$100K5.58%$250K5.58%
- VirginiaGraduated$100K5.75%$250K5.75%
- District of ColumbiaGraduated$100K8.5%$250K8.5%
- CaliforniaGraduated$100K6%$250K9.3%
See the full table for all 29 states
| State | Type | Rate at $100,000 | Rate at $250,000 | Top rate | Top rate starts at | Standard deduction |
|---|---|---|---|---|---|---|
| Florida | No wage tax | None | None | None | ||
| Tennessee | No wage tax | None | None | None | ||
| Texas | No wage tax | None | None | None | ||
| Washington | No wage tax | None | None | None | ||
| Ohio | Flat | 2.75% | 2.75% | 2.75% | None | |
| Indiana | Flat | 2.95% | 2.95% | 2.95% | None | |
| Pennsylvania | Flat | 3.07% | 3.07% | 3.07% | None | |
| Kentucky | Flat | 3.5% | 3.5% | 3.5% | $3,360 | |
| Arkansas | Graduated | 3.7% | 3.7% | 3.7% | $26,399 | $4,940 |
| North Carolina | Flat | 3.99% | 3.99% | 3.99% | $25,500 | |
| Michigan | Flat | 4.25% | 4.25% | 4.25% | None | |
| Colorado | Flat | 4.4% | 4.4% | 4.4% | $32,200 | |
| Oklahoma | Graduated | 4.5% | 4.5% | 4.5% | $14,400 | $12,700 |
| West Virginia | Graduated | 4.58% | 4.58% | 4.58% | $60,000 | None |
| Missouri | Graduated | 4.7% | 4.7% | 4.7% | $9,436 | $32,200 |
| Maryland | Graduated | 4.75% | 5.5% | 6.5% | $1,200,000 | $6,700 |
| Illinois | Flat | 4.95% | 4.95% | 4.95% | None | |
| Georgia | Flat | 4.99% | 4.99% | 4.99% | $30,000 | |
| Alabama | Graduated | 5% | 5% | 5% | $6,000 | $5,000 |
| Massachusetts | Graduated | 5% | 5% | 9% | $1,107,750 | None |
| South Carolina | Graduated | 5.21% | 5.21% | 5.21% | $30,000 | $30,000 |
| Idaho | Flat | 5.3% | 5.3% | 5.3% | $32,200 | |
| Wisconsin | Graduated | 5.3% | 5.3% | 7.65% | $443,630 | $25,840 |
| New York | Graduated | 5.4% | 5.9% | 10.9% | $25,000,000 | $16,050 |
| New Jersey | Graduated | 5.53% | 6.37% | 10.75% | $1,000,000 | None |
| Kansas | Graduated | 5.58% | 5.58% | 5.58% | $46,000 | $8,240 |
| Virginia | Graduated | 5.75% | 5.75% | 5.75% | $17,000 | $17,500 |
| District of Columbia | Graduated | 8.5% | 8.5% | 10.75% | $1,000,000 | $32,200 |
| California | Graduated | 6% | 9.3% | 13.3% | $1,485,906 | $11,080 |
See every 2026 bracket, state by state
| State | Married filing jointly brackets (taxable income over: rate) |
|---|---|
| Florida | No tax on wages |
| Tennessee | No tax on wages |
| Texas | No tax on wages |
| Washington | No tax on wages |
| Ohio | $0: None · $26,050: 2.75% |
| Indiana | $0: 2.95% |
| Pennsylvania | $0: 3.07% |
| Kentucky | $0: 3.5% |
| Arkansas | $0: None · $5,599: 2% · $11,199: 3% · $15,999: 3.4% · $26,399: 3.7% |
| North Carolina | $0: 3.99% |
| Michigan | $0: 4.25% |
| Colorado | $0: 4.4% |
| Oklahoma | $0: None · $7,500: 2.5% · $9,800: 3.5% · $14,400: 4.5% |
| West Virginia | $0: 2.11% · $10,000: 2.81% · $25,000: 3.16% · $40,000: 4.22% · $60,000: 4.58% |
| Missouri | $0: None · $1,348: 2% · $2,696: 2.5% · $4,044: 3% · $5,392: 3.5% · $6,740: 4% · $8,088: 4.5% · $9,436: 4.7% |
| Maryland | $0: 2% · $1,000: 3% · $2,000: 4% · $3,000: 4.75% · $150,000: 5% · $175,000: 5.25% · $225,000: 5.5% · $300,000: 5.75% · $600,000: 6.25% · $1,200,000: 6.5% |
| Illinois | $0: 4.95% |
| Georgia | $0: 4.99% |
| Alabama | $0: 2% · $1,000: 4% · $6,000: 5% |
| Massachusetts | $0: 5% · $1,107,750: 9% |
| South Carolina | $0: 1.99% · $30,000: 5.21% |
| Idaho | $0: None · $9,622: 5.3% |
| Wisconsin | $0: 3.5% · $20,150: 4.4% · $69,260: 5.3% · $443,630: 7.65% |
| New York | $0: 3.9% · $17,150: 4.4% · $23,600: 5.15% · $27,900: 5.4% · $161,550: 5.9% · $323,200: 6.85% · $2,155,350: 9.65% · $5,000,000: 10.3% · $25,000,000: 10.9% |
| New Jersey | $0: 1.4% · $20,000: 1.75% · $50,000: 2.45% · $70,000: 3.5% · $80,000: 5.53% · $150,000: 6.37% · $500,000: 8.97% · $1,000,000: 10.75% |
| Kansas | $0: 5.2% · $46,000: 5.58% |
| Virginia | $0: 2% · $3,000: 3% · $5,000: 5% · $17,000: 5.75% |
| District of Columbia | $0: 4% · $10,000: 6% · $40,000: 6.5% · $60,000: 8.5% · $250,000: 9.25% · $500,000: 9.75% · $1,000,000: 10.75% |
| California | $0: 1% · $22,158: 2% · $52,528: 4% · $82,904: 6% · $115,084: 8% · $145,448: 9.3% · $742,958: 10.3% · $891,542: 11.3% · $1,000,000: 12.3% · $1,485,906: 13.3% |
Brackets for tax year 2026 from each state's revenue department where published, otherwise the Tax Foundation's 2026 table, read November 3, 2026. California has not published its 2026 indexed brackets; these are the 2025 brackets. New York also phases out its lower brackets once income passes $107,650, so the effective rate for higher earners there is higher than the bracket math suggests. Alabama lets you deduct federal income tax. Ohio taxes nothing on the first $26,050 and 2.75% above it. Exemptions and credits vary by state and are not shown.
Cities that add their own wage tax
On top of the state rate. These apply to residents; several also tax people who work there.
- New York City, NY3.08% to 3.88%Charged on: NYC taxable income (same base as NYS taxable income: NY AGI minus the $16,050 standard deduction and $1,000 per dependent)
- Philadelphia, PA3.73%Charged on: gross wages (compensation), no deductions or exemptions
- Pittsburgh, PA3%Charged on: earned income (wages), no deductions or exemptions
- Columbus, OH2.5%Charged on: wages, typically W-2 Box 5 Medicare wages (includes 401(k) deferrals)
- Detroit, MI2.4%Charged on: taxable income: wages minus $600 per personal and dependent exemption
- Jackson, MI1%Charged on: taxable income: wages minus $600 per personal and dependent exemption
Show 9 more
- Marion County (Indianapolis), IN2.02%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Vanderburgh County (Evansville), IN1.25%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Monroe County (Bloomington), IN2.14%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Allen County (Fort Wayne), IN1.59%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Vigo County (Terre Haute), IN2%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Delaware County (Muncie), IN1.5%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Hendricks County (Avon), IN1.7%Charged on: Indiana AGI minus Indiana exemptions (same base as the state tax)
- Baltimore City, MD3.2%Charged on: Maryland taxable income
- Paducah (McCracken County), KY2%Charged on: gross wages, by place of work (not residence)
From each city or county revenue office, the Indiana Department of Revenue (county rates effective October 1, 2026) and the Maryland Comptroller. Pittsburgh's rate is the city and school district earned income tax combined.
Questions people ask
Which states have no income tax?
Of the 29 states compared here, Florida, Tennessee, Texas, Washington do not tax wages. Washington taxes capital gains above a threshold.
Which state has the highest income tax?
At $250,000 of taxable income for a married couple, California has the highest rate on the next dollar here, 9.3%. Top rates in New York (10.9%) and California (13.3%) start at much higher incomes.
Is a flat tax better than a graduated tax?
Not on its own. What you pay depends on the rate, the deductions and exemptions, and local taxes. A graduated state with a large standard deduction can take less from a middle-income family than a flat-rate state with none.
Do cities charge income tax too?
Yes, in some states. New York City (graduated), Philadelphia (3.73%), Pittsburgh (3%), Columbus (2.5%), Detroit (2.4%) are among the places that add a wage tax on top of the state rate.
Taxes are one piece. See which cities fit your family
The quiz ranks cities on home prices, rent, weather, flights home and what you care about.
Sources for this page
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- California Franchise Tax Board, 2025 California Tax Rate Schedules (Schedule Y); FTB 2025 Form 540NR for exemption credits; Tax Foundation 2026 table for standard deduction and the Mental Health Services Tax
- Massachusetts DOR, Massachusetts Tax Rates (2026 rate and surtax threshold); Tax Foundation 2026 table for exemptions
- South Carolina Department of Revenue, SC Information Letter #26-20, Individual Income Tax Reform; SCDOR news, Information about H. 4216; H. 4216 fiscal impact statement (signed 2026-03-30)
- Paylocity, Georgia Reduces Individual Income Tax Rates For 2026
- Ohio Revised Code 5747.02 (effective 9-30-2025); Tax Foundation 2026 table for exemptions
- Indiana DOR, Departmental Notice #1, How to Compute Withholding for State and County Income Tax (R47 / 10-26, effective Oct 1, 2026); Tax Foundation 2026 table for exemptions
- Thomson Reuters Tax and Accounting, Arkansas cuts individual and corporate income tax rates (May 12, 2026); Arkansas DFA 2026 withholding formula; Tax Foundation 2026 table
- Alabama Department of Revenue, Individual Income Tax; ADOR standard deduction chart; Code of Alabama 40-18-19 (Justia)
- West Virginia Tax Division, Personal Income Tax Reduction Bill (SB 392)
- Comptroller of Maryland, 2026 Maryland State and Local Withholding Information; Tax Foundation 2026 table for deductions and exemptions
- Michigan Department of Treasury, 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year; Tax Foundation 2026 table for exemptions
- New York City: NYC Administrative Code 11-1701 (American Legal Publishing); additional tax section at https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-13565
- Philadelphia: City of Philadelphia, Wage Tax (employers)
- Pittsburgh: City of Pittsburgh, Taxes
- Columbus: Columbus City Auditor, 2026 Official Revenue Estimate; 2025 IR-25 instructions
- Detroit: University of Michigan Finance, Michigan City Tax Form (2/16/2026); City of Grand Rapids, Other Michigan Cities With Income Tax
- Jackson: City of Jackson, Income Tax Division
- Marion County (Indianapolis): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Vanderburgh County (Evansville): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Monroe County (Bloomington): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Allen County (Fort Wayne): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Vigo County (Terre Haute): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Delaware County (Muncie): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Hendricks County (Avon): Indiana DOR, Departmental Notice #1 (R47 / 10-26, effective Oct 1, 2026)
- Baltimore City: Comptroller of Maryland, 2026 Maryland State and Local Withholding Information
- Paducah (McCracken County): City of Paducah, Payroll Tax (Occupational License Fee); McCracken County Tax Administrator (https://mccrackencountyky.gov/tax-administrator/); KACo 2026 Occupational Taxes data brief