US State Income Tax Rates, 2026
One row per state: how the state taxes wages, the top rate a wage earner faces, the standard deduction by filing status, and the flat supplemental rate applied to bonuses. 42 of the 51 jurisdictions tax wages; nine do not.
51 rows — 46 verified 2026-04-26 to 2026-09-12, per row, 5 not yet re-verified · CC BY 4.0, attribute to worklets.ai
| State | Structure | Top rate | Supplemental | Std deduction (single) | Verified |
|---|---|---|---|---|---|
| Alabama | 3 brackets | 5% | 5% | $3,000 | 2026-05-10 |
| Alaska | None | 0% | — | — | 2026-05-09 |
| Arizona | Flat | 2.5% | 2.5% | $15,750 | 2026-05-09 |
| Arkansas | 5 brackets | 3.9% | 3.9% | $2,470 | 2026-09-12 |
| California | 10 brackets | 13.3% | 10.23% | $5,540 | 2026-05-10 |
| Colorado | Flat | 4.4% | 4.4% | $16,100 | 2026-05-10 |
| Connecticut | 7 brackets | 6.99% | 6.99% | — | 2026-05-10 |
| Delaware | 7 brackets | 6.6% | 6.6% | $3,250 | 2026-05-10 |
| District of Columbia | 7 brackets | 10.75% | 8.75% | $16,100 | 2026-05-10 |
| Florida | None | 0% | — | — | 2026-05-09 |
| Georgia | Flat | 4.99% | 4.99% | $15,000 | 2026-09-12 |
| Hawaii | 12 brackets | 11% | 11% | $4,400 | 2026-05-10 |
| Idaho | Flat | 5.3% | 5.3% | $16,100 | 2026-05-09 |
| Illinois | Flat | 4.95% | 4.95% | — | 2026-05-09 |
| Indiana | Flat | 2.95% | 2.95% | — | 2026-05-09 |
| Iowa | Flat | 3.8% | 3.8% | $16,100 | 2026-05-09 |
| Kansas | 2 brackets | 5.58% | 5% | $3,605 | 2026-09-12 |
| Kentucky | Flat | 3.5% | 3.5% | $3,360 | 2026-05-09 |
| Louisiana | Flat | 3% | 3% | $12,875 | 2026-05-09 |
| Maine | 3 brackets | 7.15% | 5% | $15,300 | — |
| Maryland | 10 brackets | 6.5% | 5.75% | $3,350 | 2026-09-12 |
| Massachusetts | 2 brackets | 9% | 5% | — | 2026-05-10 |
| Michigan | Flat | 4.25% | 4.25% | — | 2026-05-09 |
| Minnesota | 4 brackets | 9.85% | 6.25% | $15,300 | — |
| Mississippi | Flat | 4% | 4% | $2,300 | 2026-05-09 |
| Missouri | 8 brackets | 4.7% | 4.7% | $16,100 | 2026-05-05 |
| Montana | 2 brackets | 5.65% | 5% | $16,100 | 2026-05-10 |
| Nebraska | 3 brackets | 4.55% | 3.5% | $8,850 | 2026-04-28 |
| Nevada | None | 0% | — | — | 2026-05-09 |
| New Hampshire | None | 0% | — | — | 2026-05-09 |
| New Jersey | 7 brackets | 10.75% | 10.75% | — | 2026-05-10 |
| New Mexico | 5 brackets | 5.9% | 5.9% | $16,100 | 2026-05-10 |
| New York | 9 brackets | 10.9% | 11.7% | $8,000 | 2026-05-10 |
| North Carolina | Flat | 3.99% | 4.09% | $12,750 | 2026-05-09 |
| North Dakota | 3 brackets | 2.5% | 1.5% | $16,100 | 2026-09-12 |
| Ohio | 2 brackets | 2.75% | 3.5% | — | 2026-05-10 |
| Oklahoma | 3 brackets | 4.5% | 4.5% | $6,350 | 2026-05-10 |
| Oregon | 4 brackets | 9.9% | 8% | $2,910 | — |
| Pennsylvania | Flat | 3.07% | 3.07% | — | 2026-05-09 |
| Rhode Island | 3 brackets | 5.99% | 5.99% | $11,200 | — |
| South Carolina | 2 brackets | 5.21% | 5.21% | $15,000 | 2026-04-26 |
| South Dakota | None | 0% | — | — | 2026-05-09 |
| Tennessee | None | 0% | — | — | 2026-05-09 |
| Texas | None | 0% | — | — | 2026-05-09 |
| Utah | Flat | 4.45% | 4.45% | — | 2026-09-12 |
| Vermont | 4 brackets | 8.75% | 6.6% | $7,650 | — |
| Virginia | 4 brackets | 5.75% | 5.75% | $8,750 | 2026-05-10 |
| Washington | None | 0% | — | — | 2026-05-09 |
| West Virginia | 5 brackets | 4.58% | 4.58% | — | 2026-09-12 |
| Wisconsin | 4 brackets | 7.65% | 7.65% | $13,960 | 2026-05-05 |
| Wyoming | None | 0% | — | — | 2026-05-09 |
Where these figures come from
Each rate is read from the state revenue department's own 2026 withholding guidance or published bracket schedule, and every row carries the URL it came from plus the date it was checked. The supplemental rate is the state's published flat rate for bonuses and other supplemental wages, which is frequently not the same as the top marginal rate — that distinction is the single most common error in republished copies of this data. The downloads carry the full bracket schedule as a machine-readable string, plus separate source and verification dates for the supplemental figure.
Using this data
Released under CC BY 4.0 — reuse it commercially or otherwise, with attribution to worklets.ai. The table above is generated from the same module the calculators run on and rebuilt on every deploy, so the download and the calculator cannot disagree. Mirrored on Hugging Face and Kaggle.
FAQ
Which states have no income tax?
Nine states do not tax wage income in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. New Hampshire taxes interest and dividends only, and Washington taxes capital gains above a threshold, so neither is a pure no-tax state for every kind of income.
Why does the supplemental rate differ from the top marginal rate?
Because they are set independently. A supplemental rate is the flat percentage an employer withholds from a bonus, and most states publish one that sits well below their top bracket. Using the top marginal rate in its place overstates bonus withholding, which is why this dataset carries the supplemental rate as its own column with its own source URL and verification date.
How is the bracket schedule encoded?
As `min-max@rate` segments separated by semicolons, using single-filer thresholds — for example `0-10000@0.02;10000-@0.05`. An empty maximum means the top bracket is open-ended. Flat states carry a rate instead, and no-tax states carry neither.
How current is this, and how often does it change?
Each row carries its own `verified_at`, and they are not all the same — 46 of 51 span 2026-04-26 to 2026-09-12. 5 carry no date at all (Maine, Minnesota, Oregon, Rhode Island, Vermont), which means their figures have not been re-checked against the state's own guidance since the table was assembled; treat those rows as the weakest in the set. States publish new rates through December and January, so the whole table is re-verified each January before the site advances the tax year it claims to model.