State Income Tax Brackets by State (2026 & 2027 Guide)

State income tax brackets by state can have a major impact on your yearly tax bill, paycheck withholding, retirement planning, and where you choose to live or work.

Some states use progressive tax brackets with higher rates on higher income, while others use one flat tax rate or no state income tax at all.

This guide explains how state tax brackets work, compares all 50 states, and links to individual state pages so you can find the exact rates and rules that apply to you.

Understanding your state income tax rate is important because state taxes are paid in addition to federal income tax.

A move from one state to another can significantly change your take-home pay and total tax burden. Even retirees, remote workers, and part-time residents should review state tax rules before filing.

What Are State Income Tax Brackets?

State income tax brackets determine how much tax you owe to your state government based on taxable income. States generally use one of three systems:

Graduated Tax Brackets
Higher portions of income are taxed at higher rates. Example: California, New York, and New Jersey.

Flat Tax Rate
One rate applies to most taxable income. Example: Illinois, Michigan, and Pennsylvania.

No State Income Tax
Some states do not tax wage income at all. Example: Florida, Texas, and Tennessee.

States With No State Income Tax

These states generally do not tax wage income:

• Alaska
• Florida
• Nevada
• South Dakota
• Tennessee
• Texas
• Washington (wages not taxed; capital gains tax may apply in some cases)
• Wyoming
• New Hampshire (no broad wage tax)

For many taxpayers, living in a no-income-tax state can reduce overall taxes, but property taxes, sales taxes, insurance, and housing costs should also be considered.

States With the Highest Top Income Tax Rates

Several states have significantly higher top marginal rates than the national average. Commonly cited top-rate states include:

1. California – 13.3%
2. Hawaii – 11.0%
3. New York – 10.9%
4. New Jersey – 10.8%
5. Oregon – 9.9%
6. Minnesota – 9.9%
7. Massachusetts – 9.0%
8. Vermont – 8.8%

High earners often pay the most attention to top marginal rates, but middle-income taxpayers should also compare deductions, credits, and lower bracket thresholds.

States Moving to Lower Flat Taxes

Many states have recently reduced rates or shifted toward flatter tax systems. This has become a major trend in state tax policy. States like Georgia, Iowa, Mississippi, North Carolina, Ohio, and Idaho have made recent changes.

How to Compare State Tax Brackets

When reviewing state income tax brackets, look beyond the top rate.

Important Factors

• Filing status
• Taxable income thresholds
• Standard deductions
• Personal exemptions
• Retirement income exclusions
• Social Security tax treatment
• Local city income taxes
• Capital gains rules
• Credits for families or seniors

Example: A taxpayer earning $75,000 may owe less in one state with a 5% rate than in another state with lower rates but fewer deductions.

List of State Income Tax Brackets by State

• Alabama Tax Brackets – Alabama uses graduated income tax rates with multiple brackets based on taxable income.
• Alaska Tax Brackets – Alaska has no state personal income tax, so there are no state tax brackets for residents.
• Arizona Tax Brackets – Arizona uses a flat state income tax rate rather than multiple tax brackets.
• Arkansas Tax Brackets – Arkansas uses graduated tax brackets with rates that rise as income increases.
• California Tax Brackets – California has some of the highest state tax brackets with multiple progressive rates.
• Colorado Tax Brackets – Colorado applies a flat income tax rate for most taxpayers.
• Connecticut Tax Brackets – Connecticut uses several progressive tax brackets based on filing status and income.
• Delaware Tax Brackets – Delaware uses graduated income tax brackets with higher rates on higher earnings.
• Florida Tax Brackets – Florida has no state personal income tax, so there are no state tax brackets.
• Georgia Tax Brackets – Georgia uses a flat income tax rate for individual taxpayers.
• Hawaii Tax Brackets – Hawaii has multiple tax brackets and some of the highest top state rates.
• Idaho Tax Brackets – Idaho uses a flat state income tax rate.
• Illinois Tax Brackets – Illinois applies a flat income tax rate to taxable income.
• Indiana Tax Brackets – Indiana uses a flat state tax rate, with some counties adding local income taxes.
• Iowa Tax Brackets – Iowa uses a flat income tax rate after recent tax law changes.
• Kansas Tax Brackets – Kansas uses graduated income tax brackets with multiple rates.
• Kentucky Tax Brackets – Kentucky applies a flat income tax rate statewide.
• Louisiana Tax Brackets – Louisiana uses graduated tax brackets with rates based on income levels.
• Maine Tax Brackets – Maine uses progressive tax brackets with higher rates for higher incomes.
• Maryland Tax Brackets – Maryland uses state brackets plus local county income taxes in many areas.
• Massachusetts Tax Brackets – Massachusetts generally uses a flat tax rate, with surtaxes in some high-income cases.
• Michigan Tax Brackets – Michigan applies a flat income tax rate for most taxpayers.
• Minnesota Tax Brackets – Minnesota uses multiple progressive tax brackets with higher top rates.
• Mississippi Tax Brackets – Mississippi uses graduated tax rates and is phasing in tax changes over time.
• Missouri Tax Brackets – Missouri uses multiple tax brackets with rates based on taxable income.
• Montana Tax Brackets – Montana uses progressive tax brackets with several income levels.
• Nebraska Tax Brackets – Nebraska uses graduated tax brackets and income-based rates.
• Nevada Tax Brackets – Nevada has no state personal income tax, so there are no tax brackets.
• New Hampshire Tax Brackets – New Hampshire does not tax wage income, so traditional tax brackets generally do not apply.
• New Jersey Tax Brackets – New Jersey uses several progressive tax brackets with higher rates for higher earners.
• New Mexico Tax Brackets – New Mexico uses graduated tax brackets with multiple income levels.
• New York Tax Brackets – New York uses progressive brackets and may include local city taxes for some residents.
• North Carolina Tax Brackets – North Carolina uses a flat state income tax rate.
• North Dakota Tax Brackets – North Dakota uses graduated tax brackets with relatively low rates.
• Ohio Tax Brackets – Ohio uses progressive state tax brackets and some local income taxes.
• Oklahoma Tax Brackets – Oklahoma uses multiple tax brackets based on taxable income.
• Oregon Tax Brackets – Oregon uses progressive tax brackets and has no state sales tax.
• Pennsylvania Tax Brackets – Pennsylvania uses a flat income tax rate plus some local earned income taxes.
• Rhode Island Tax Brackets – Rhode Island uses progressive tax brackets with several rates.
• South Carolina Tax Brackets – South Carolina uses graduated tax brackets with multiple income thresholds.
• South Dakota Tax Brackets – South Dakota has no state personal income tax, so there are no tax brackets.
• Tennessee Tax Brackets – Tennessee does not tax wage income, so there are no traditional state tax brackets.
• Texas Tax Brackets – Texas has no state personal income tax, so residents do not pay state income tax.
• Utah Tax Brackets – Utah uses a flat income tax rate statewide.
• Vermont Tax Brackets – Vermont uses progressive tax brackets with multiple rates.
• Virginia Tax Brackets – Virginia uses graduated tax brackets with increasing rates by income.
• Washington Tax Brackets – Washington has no state wage income tax, so traditional tax brackets do not apply.
• West Virginia Tax Brackets – West Virginia uses graduated income tax brackets with multiple rates.
• Wisconsin Tax Brackets – Wisconsin uses progressive tax brackets with several income tiers.
• Wyoming Tax Brackets – Wyoming has no state personal income tax, so there are no tax brackets.

Electronic Filing Recommendation 💻

• Use trusted tax software to compare federal and state tax liability before filing
• Double-check residency status if you moved states during the year
• Review withholding if your state tax has changed
• Compare itemized deductions vs standard deduction
• Keep records for credits, estimated payments, and prior-year carryovers

Summary

This State Income Tax Brackets by State pillar page helps taxpayers compare all 50 states, understand changing tax rates, and find the right state guide for the filing season.

Whether you live in a high-tax state, a low-tax state, or a no-income-tax state, knowing your bracket can help you plan smarter and keep more of your money.