{
  "id": "state-income-tax",
  "version": "6eb36a1e3970",
  "status": "published",
  "name": "State Income Tax Calculator",
  "question": "What is my state tax rate?",
  "summary": "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.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/state-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/state-income-tax-calculator.md",
  "kind": "function",
  "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.",
  "assumptions": [
    "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."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "state": {
        "title": "State",
        "description": "The state you live in.",
        "type": "string",
        "enum": [
          "AL",
          "AK",
          "AZ",
          "AR",
          "CA",
          "CO",
          "CT",
          "DE",
          "DC",
          "FL",
          "GA",
          "HI",
          "ID",
          "IL",
          "IN",
          "IA",
          "KS",
          "KY",
          "LA",
          "ME",
          "MD",
          "MA",
          "MI",
          "MN",
          "MS",
          "MO",
          "MT",
          "NE",
          "NV",
          "NH",
          "NJ",
          "NM",
          "NY",
          "NC",
          "ND",
          "OH",
          "OK",
          "OR",
          "PA",
          "RI",
          "SC",
          "SD",
          "TN",
          "TX",
          "UT",
          "VT",
          "VA",
          "WA",
          "WV",
          "WI",
          "WY"
        ]
      },
      "status": {
        "title": "Filing as",
        "description": "Single or married filing jointly, for the standard deduction shown.",
        "type": "string",
        "enum": [
          "single",
          "mfj"
        ]
      }
    }
  },
  "outputs": {
    "topRate": {
      "label": "Top income tax rate",
      "description": "The highest state income tax rate (0 where the state does not tax wages).",
      "format": "percent"
    },
    "rates": {
      "label": "Rates",
      "description": "The state’s rate or range of rates for a single filer, and how many brackets it has.",
      "format": "text"
    },
    "lowRate": {
      "label": "Lowest rate",
      "description": "The lowest rate above 0%.",
      "format": "percent"
    },
    "standardDeduction": {
      "label": "Standard deduction",
      "description": "The state standard deduction for the filing status (0 where the state has none).",
      "format": "money"
    },
    "ratesYear": {
      "label": "Rates of tax year",
      "description": "The tax year of the state amounts.",
      "format": "integer"
    },
    "source": {
      "label": "Source",
      "description": "The state document the amounts come from.",
      "format": "text"
    },
    "note": {
      "label": "Note",
      "description": "Whether the state taxes wages, and where to compute the tax.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "state": "CA",
      "status": "single"
    },
    "outputs": {
      "topRate": 13.3,
      "rates": "1% to 13.3% in 10 brackets",
      "lowRate": 1,
      "standardDeduction": 5706,
      "ratesYear": 2025,
      "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."
    },
    "text": "California taxes income at 1% to 13.3% in 10 brackets; the top rate is 13.3%."
  },
  "examples": [
    {
      "given": {
        "state": "TX",
        "status": "single"
      },
      "expect": {
        "topRate": 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/)"
    },
    {
      "given": {
        "state": "CA",
        "status": "mfj"
      },
      "expect": {
        "lowRate": 1,
        "topRate": 13.3,
        "rates": "1% to 13.3% in 10 brackets",
        "standardDeduction": 11412
      },
      "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"
    },
    {
      "given": {
        "state": "PA",
        "status": "single"
      },
      "expect": {
        "topRate": 3.07,
        "rates": "A flat 3.07%",
        "standardDeduction": 0
      },
      "source": "Pennsylvania Department of Revenue, tax rates (3.07%), https://www.pa.gov/agencies/revenue/resources/tax-rates"
    },
    {
      "given": {
        "state": "CO",
        "status": "single"
      },
      "expect": {
        "topRate": 4.4,
        "standardDeduction": 16100
      },
      "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)"
    }
  ],
  "sources": [
    "Each state revenue department document named on the state pages and in docs/tax-data.md (WP-80), retrieved 2026-09-28; for example California FTB 2025 Form 540 booklet, NY DTF IT-2105-I (2026), Pennsylvania DOR tax rates. https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html",
    "Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (a cross-check only; each state source wins). https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
  ],
  "related": [
    "income-tax",
    "sales-tax",
    "effective-tax-rate",
    "tax-bracket"
  ],
  "changelog": []
}