State Income Tax Guide 2026
A side-by-side comparison of income tax systems in all 50 U.S. states and Washington, D.C. — including which states have no wage tax, which use flat rates, and which apply full graduated brackets.
No state income tax (9 states)
These states do not tax wage income. Paychecks only reflect federal tax and FICA.
Flat-rate income tax (14 states)
Every dollar of taxable wage income is taxed at the same rate.
Progressive income tax (28 states)
These states use graduated brackets — higher income is taxed at higher rates.
- Alabama5.00%
- Arkansas3.90%
- California12.30%
- Connecticut6.99%
- Delaware6.60%
- Hawaii11.00%
- Kansas5.70%
- Maine7.15%
- Maryland5.75%
- Massachusetts9.00%
- Minnesota9.85%
- Missouri4.70%
- Montana5.90%
- Nebraska5.20%
- New Jersey10.75%
- New Mexico5.90%
- New York10.90%
- North Dakota2.50%
- Ohio3.50%
- Oklahoma4.75%
- Oregon9.90%
- Rhode Island5.99%
- South Carolina6.20%
- Vermont8.75%
- Virginia5.75%
- West Virginia4.82%
- Wisconsin7.65%
- District of Columbia10.75%
How state income tax interacts with federal tax
Federal income tax applies uniformly across the country, but state income tax varies enormously — from a flat 0% in nine states to top marginal rates above 10% in California, Hawaii, and New York. Living or working in a high-tax state can meaningfully change your take-home pay for the same gross salary.
Reciprocity between states
Reciprocal agreements let residents of one state work in another without owing tax to the work state. Common reciprocity pairs include Pennsylvania–New Jersey, Illinois–Wisconsin, Ohio–Indiana, and Maryland–Virginia–DC.
Local wage taxes
Several states allow cities and counties to add their own wage tax: Ohio and Pennsylvania are notable for widespread municipal earned-income taxes, while Kentucky, Michigan, Missouri, Alabama, and Maryland have significant local rates. Always check both state and local rules for the city where you work.