What is my state tax rate?
Pick your state to see its 2026 income tax rates and standard deduction. To work out your own tax, open your state's calculator from the list on this page.
- Top income tax rate
- 13.3%
California taxes income at 1% to 13.3% in 10 brackets; the top rate is 13.3%.
- Rates
- 1% to 13.3% in 10 brackets
- Lowest rate
- 1%
- Standard deduction
- $5,706.00
- Rates of tax year
- 2,025
- Source
- FTB, 2025 Form 540 booklet (rate schedules X, Y, Z, exemption credits), https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf
- Note
- Use the California income tax calculator for your tax, with the deduction, exemptions, and credits.
Top income tax rate: 13.3%. California taxes income at 1% to 13.3% in 10 brackets; the top rate is 13.3%.
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Shows the 2026 income tax rates and standard deduction of any state or DC, says which 9 states do not tax wages, and links to a calculator for each state that does.
Example with the default inputs (State California, Filing as Single): California taxes income at 1% to 13.3% in 10 brackets; the top rate is 13.3%.
Method: Looks up the state’s 2026 income tax rates (lowest and top rate for a single filer, number of brackets) and standard deduction from the state’s own document; a state with no rates does not tax wages.
- Rates and deductions are each state’s 2026 amounts, or its latest published ones (the tax year is shown), not tax advice.
- This page shows rates only. Each state’s own page computes the tax from your income and lists what its model leaves out.
- Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming do not tax wages.
- The standard deduction is shown for single and joint filers; exemptions, credits, and local taxes are on the state pages.
Worked examples
Each example is checked against the calculator on every build.
- State Texas, Filing as Single gives Top income tax rate 0%, Rates No tax on wages, Note Texas has no income tax on wages, so there is no state income tax to pay on a paycheck. Federal income tax and Social Security and Medicare still apply..Source: Texas Comptroller: Texas has no personal income tax (https://comptroller.texas.gov/taxes/)
- State California, Filing as Married filing jointly gives Lowest rate 1%, Top income tax rate 13.3%, Rates 1% to 13.3% in 10 brackets, Standard deduction $11,412.00.Source: California FTB, 2025 Form 540 booklet, rate schedule X (1% to 12.3%, plus the 1% behavioral health services tax over $1 million), https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf
- State Pennsylvania, Filing as Single gives Top income tax rate 3.07%, Rates A flat 3.07%, Standard deduction $0.00.Source: Pennsylvania Department of Revenue, tax rates (3.07%), https://www.pa.gov/agencies/revenue/resources/tax-rates
- State Colorado, Filing as Single gives Top income tax rate 4.4%, Standard deduction $16,100.00.Source: Colorado DOR, DR 1098 (4.40%), https://tax.colorado.gov/sites/tax/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf; Colorado starts from federal taxable income, so the federal standard deduction applies (IRS Rev. Proc. 2025-32: $16,100)
How it works
This page looks up the state you pick in the 2026 state data: the lowest and the top income tax rate for a single filer, the number of brackets, and the standard deduction for single and joint filers. Colorado, Idaho, Iowa, Missouri, Montana, New Mexico, North Dakota, and South Carolina use the federal standard deduction ($16,100 single, $32,200 joint). A state whose rows have no rates does not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
To work out the tax itself, open your state's calculator (the list on this page links to all 42). Each one follows the same model: state taxable income = federal AGI − the larger of the state standard deduction and itemized deductions (where the state's return has an itemized line) − exemptions (− federal tax in Alabama and Oregon), and tax = the state rates on taxable income − state credits. Utah instead puts the larger of the federal standard deduction and federal itemized deductions into its taxpayer credit (TC-40 lines 12 to 16).
Each state's rates and what its model leaves out
| State | Rates (single) | Rates of year | Not modelled |
|---|---|---|---|
| Alabama | 2% to 5% | 2026 | Deducts federal income tax paid. Local occupational taxes are typed by the user. |
| Alaska | none on wages | 2026 | No income tax. Local sales taxes only. |
| Arizona | flat 2.5% | 2025 | 2026 standard deduction pending state legislation; uses the 2025 amounts. Dependent credit ($100 per child under 17) not modelled. |
| Arkansas | 2% to 3.7% | 2026 | Brackets from the 2026 formula (rate times income minus the bracket adjustment); the step-down band from $94,701 to $97,600 is not modelled. |
| California | 1% to 13.3% | 2025 | Brackets and credits are 2025 (FTB has not published 2026 schedules); the standard deduction is the 2026 amount. Includes the 1% behavioral health services tax over $1,000,000. Exemption credit phase-out above $252,203 AGI not modelled. |
| Colorado | flat 4.4% | 2026 | Colorado starts from federal taxable income; the federal standard deduction stands in for it. A TABOR rate cut, if triggered, is not modelled. FAMLI wage cap not applied. |
| Connecticut | 2% to 6.99% | 2026 | The 2% rate phase-out, tax recapture, and personal tax credits (1% to 75%) are not modelled, so the estimate runs high for most incomes. No itemized deductions: CT-1040 has neither a standard nor an itemized deduction (2025 CT-1040 instructions). |
| Delaware | 2.2% to 6.6% | 2026 | Wilmington city wage tax is typed by the user. Paid Leave wage cap not applied. |
| District of Columbia | 4% to 10.75% | 2026 | The general sales tax rate stays 6%: DC OTR postponed the rise to 7% from October 1, 2026 to October 1, 2027 (https://otr.cfo.dc.gov/page/sales-use-tax, retrieved 2026-09-29). |
| Florida | none on wages | 2026 | No income tax. |
| Georgia | flat 4.99% | 2026 | HB 463: 4.99% for 2026. Lottery prizes over $5,000 are withheld at 4.99%. |
| Hawaii | 1.4% to 11% | 2025 | Uses the 2025 schedules; Booklet A shows the same brackets for 2026 withholding. The 2026 standard deduction increase (Act 46) is not yet in this row. TDI cap: $7.503 a week times 52. |
| Idaho | flat 5.3% | 2025 | Uses the 2025 rate schedule; Idaho indexes the zero bracket each year. Idaho uses the federal standard deduction. |
| Illinois | flat 4.95% | 2026 | No exemption above $250,000 AGI ($500,000 joint) is not modelled. No itemized deductions: IL-1040 subtracts only exemptions from federal AGI (2025 IL-1040 instructions). |
| Indiana | flat 2.95% | 2026 | Dependent exemption is $1,000 plus the $1,500 additional amount for a qualifying child. County tax is in the local rows. No itemized deductions: IT-40 subtracts its own Schedule 2 deductions and exemptions, not federal itemized deductions (2025 IT-40 booklet). |
| Iowa | flat 3.8% | 2026 | Iowa starts from federal taxable income; the federal standard deduction stands in for it. |
| Kansas | 5.2% to 5.58% | 2025 | Uses the 2025 booklet amounts. |
| Kentucky | flat 3.5% | 2026 | Local occupational license taxes are typed by the user. |
| Louisiana | flat 3% | 2026 | LDR says the 2026 return amounts may differ slightly after the January 2026 CPI data. No itemized deductions: IT-540 adds only the excess federal medical deduction to the standard deduction; that item is not modelled (2025 IT-540 instructions). |
| Maine | 5.8% to 9.15% | 2026 | Includes the 2% surcharge above $1,000,000 ($750,000 separate, $1,500,000 joint or head of household). Standard deduction and exemption phase-outs and the $300 dependent credit are not modelled. |
| Maryland | 2% to 6.5% | 2026 | The standard deduction is the 2025 amount (indexed from 2026; not yet published). Exemption phase-out above $100,000 and the 2% capital gains surtax are not modelled. County tax is in the local rows. |
| Massachusetts | 5% to 9% | 2026 | Treats all income as Part B (5%). PFML employee share: 0.18% family plus 0.28% medical (employers with 25 or more); wage cap not applied. No itemized deductions: Form 1 has only Massachusetts deductions and exemptions (mass.gov personal income tax guidance). |
| Michigan | flat 4.25% | 2026 | City income taxes (Detroit and others) are typed by the user. No itemized deductions: MI-1040 subtracts only exemptions and Schedule 1 items from AGI (2025 MI-1040 instructions). |
| Minnesota | 5.35% to 9.85% | 2026 | Standard deduction phase-out and the 1% tax on net investment income over $1,000,000 are not modelled. Paid Leave wage cap not applied. |
| Mississippi | flat 4% | 2026 | Only the general limits above. |
| Missouri | 2% to 4.7% | 2026 | The deduction for federal income tax paid is not modelled. Kansas City and St. Louis earnings taxes are typed by the user. |
| Montana | 4.7% to 5.65% | 2026 | Montana starts from federal taxable income. Lower capital gains rates are not modelled. |
| Nebraska | 2.46% to 4.55% | 2026 | Brackets are the unique floors that reproduce every row of the 2026 draft tax table. |
| Nevada | none on wages | 2026 | No income tax. |
| New Hampshire | none on wages | 2026 | No tax on wages; no sales tax. |
| New Jersey | 1.4% to 10.75% | 2026 | Worker unemployment and workforce contributions (0.425% of the first $44,800) are not included. No itemized deductions: NJ-1040 has no standard or itemized deduction line (2025 NJ-1040 instructions). |
| New Mexico | 1.5% to 5.9% | 2026 | The $4,000 deduction for each dependent after the first is not modelled. Sales tax is the gross receipts tax base rate. |
| New York | 3.9% to 10.9% | 2026 | Not modelled: the supplemental tax (benefit recapture) above $107,650 AGI and the household credit (Tax Law 606(b)). Tax uses the whole-dollar amounts IT-2105-I prints at each floor. NYC and Yonkers are in the local rows. |
| North Carolina | flat 3.99% | 2026 | Only the general limits above. |
| North Dakota | 1.95% to 2.5% | 2026 | North Dakota starts from federal taxable income. |
| Ohio | flat 2.75% | 2026 | Exemption amounts are the 2025 indexed ones. Not modelled: the $20 exemption credit (ORC 5747.022), the joint filing credit (ORC 5747.05(E)), business income (3% flat), and school district income taxes. A qualifying surviving spouse files as single (IT 1040). No itemized deductions: the Ohio IT 1040 starts from federal AGI (2025 IT 1040 booklet). |
| Oklahoma | 2.5% to 4.5% | 2026 | Only the general limits above. |
| Oregon | 4.75% to 9.9% | 2026 | The head of household standard deduction is the 2025 amount. The federal tax subtraction phases out at higher incomes (not modelled), and the exemption credit ends above $100,000 AGI ($200,000 joint). |
| Pennsylvania | flat 3.07% | 2026 | No standard deduction or exemptions. Not modelled: tax forgiveness (Schedule SP), local earned income taxes (typed by the user), and the worker unemployment contribution. No deductions: PA-40 taxes each class of income with no standard or itemized deduction (PA DOR). |
| Rhode Island | 3.75% to 5.99% | 2026 | The phase-out of the standard deduction and exemptions from $261,000 to $290,800 is not modelled. No itemized deductions: RI-1040 has only the Rhode Island standard deduction (2025 RI-1040 instructions). |
| South Carolina | 3% to 6% | 2026 | South Carolina starts from federal taxable income. The dependent exemption is not modelled. |
| South Dakota | none on wages | 2026 | No income tax. |
| Tennessee | none on wages | 2026 | No income tax. |
| Texas | none on wages | 2026 | No income tax. |
| Utah | flat 4.45% | 2026 | Taxpayer tax credit phase-out bases are the 2025 amounts. Sales tax: the state rate is 4.85% (Utah State Tax Commission 2026 rate chart, https://tax.utah.gov/business/sales-tax/sales/rates/, retrieved 2026-09-29: state 4.70% plus Medicaid expansion 0.15%); the uniform local 1.00% and county option 0.25% belong in the local rate. No deduction from income: the federal standard or itemized deduction (itemized less state income tax) feeds the taxpayer tax credit instead (TC-40 lines 12 to 16); the page uses the larger of the two. |
| Vermont | 3.35% to 8.75% | 2025 | Uses 2025 schedules. The minimum tax of 3% of AGI above $150,000 is not modelled. No itemized deductions: IN-111 has only the Vermont standard deduction (2025 IN-111 instructions). |
| Virginia | 2% to 5.75% | 2026 | The larger standard deduction ends after tax year 2026. Sales tax includes the 1% statewide local rate. |
| Washington | none on wages | 2026 | No income tax on wages; the capital gains excise tax is not modelled. |
| West Virginia | 2.11% to 4.58% | 2026 | No itemized deductions: IT-140 has none; the gambling losses deduction, the only itemized item West Virginia allows, is not modelled (2025 IT-140 instructions). |
| Wisconsin | 3.5% to 7.65% | 2026 | Itemized deductions give the itemized deduction credit (Schedule ID), not a deduction; the credit is not modelled (2025 Form 1 instructions). |
| Wyoming | none on wages | 2026 | No income tax. |
Worked examples by hand
Texas. Texas has no personal income tax: no rates, no standard deduction.
California, married filing jointly. The rate schedules run from 1% to 12.3% in 9 brackets, and the 1% behavioral health services tax on income over $1 million makes a 10th: 1% to 13.3%. The joint standard deduction is $11,412 (2025 Form 540 booklet).
Pennsylvania. A flat 3.07% with no standard deduction.
Colorado. A flat 4.4% of federal taxable income, so the federal standard deduction applies: $16,100 single.
Other questions people ask
How is state income tax calculated?
Most states start from your federal adjusted gross income, subtract a state standard deduction (or itemized deductions) and exemptions, apply the state rates to what is left, and subtract state credits. Some states use one flat rate; others have brackets, from 2 brackets in some states to 12 in Hawaii.
Which states have no income tax?
Nine states do not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire's tax on interest and dividends ended after 2024, and Washington taxes some capital gains, but none of them taxes a paycheck. Pick one of them and the page says so; they have no calculator of their own. Their residents still pay federal income tax and Social Security and Medicare.
Which states have a flat income tax?
In this data, Arizona (2.5%), Colorado (4.4%), Georgia (4.99%), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Michigan (4.25%), North Carolina (3.99%), Pennsylvania (3.07%), and Utah (4.45%) use one rate. The table on this page lists every state.
Do I also pay a city or county income tax?
In some places. New York City and Yonkers, every Maryland county, and every Indiana county add a local income tax; the New York, Maryland, and Indiana pages include them. Other local income taxes (for example in Ohio, Pennsylvania, and Michigan cities) are not modelled.
Is state income tax deductible on my federal return?
Yes, if you itemize: state and local income (or sales) taxes and property taxes are deductible up to the SALT cap on Schedule A. With the standard deduction, they are not.
What does this calculator leave out?
State additions and subtractions to AGI (retirement and Social Security exclusions), part-year and nonresident returns, and local taxes (these are on each state's page), and credits such as child care, earned income, and tax paid to another state. The table below lists what each state's model leaves out. It is an estimate, not tax advice.