Three ways states tax your wages
Every state decides whether and how to tax the wages of people who live or work there. They fall into three groups.
States with no income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Your paycheck is only reduced by federal income tax and FICA (Washington also withholds small payroll contributions for paid leave and long-term care).
Flat-tax states charge one rate on all taxable income: Arizona (2.5%), Colorado (4.4%), Georgia (4.99%), Idaho (5.3%), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Michigan (4.25%), North Carolina (3.99%), Pennsylvania (3.07%), Utah (4.45%).
Progressive states tax higher slices of income at higher rates, like the federal system. The highest top rates are in California (13.3%), Hawaii (11%), New York (10.9%), District of Columbia (10.75%), New Jersey (10.75%).
Income tax rates by state (2026)
Rates for a single filer. "State taxes" includes state income tax, statewide local income tax (Maryland) and employee payroll contributions such as California SDI, on a $75,000 salary.
| State | Rates | Deduction (single) | State taxes on $75k | Take-home on $75k | Rank |
|---|---|---|---|---|---|
| Alabama | 2% – 5% | $4,000 | $3,127 | $58,466 | #36 |
| Alaska | None | — | $271 | $61,322 | #9 |
| Arizona | 2.5% flat | $16,100 | $1,473 | $60,120 | #11 |
| Arkansas | 0% – 3.7% | $2,470 | $2,287 | $59,305 | #16 |
| California | 1% – 13.3% | $5,706 | $3,750 | $57,843 | #43 |
| Colorado | 4.4% flat | $16,100 | $2,922 | $58,671 | #29 |
| Connecticut | 2% – 6.99% | $15,000 | $3,750 | $57,843 | #43 |
| Delaware | 0% – 6.6% | $3,250 | $3,909 | $57,684 | #48 |
| District of Columbia | 4% – 10.75% | $15,000 | $3,500 | $58,093 | #41 |
| Florida | None | — | $0 | $61,593 | #1 |
| Georgia | 4.99% flat | $15,000 | $2,994 | $58,599 | #32 |
| Hawaii | 1.4% – 11% | $9,144 | $4,271 | $57,321 | #49 |
| Idaho | 5.3% flat | $20,911 | $2,867 | $58,726 | #27 |
| Illinois | 4.95% flat | $2,925 | $3,568 | $58,025 | #42 |
| Indiana | 2.95% flat | $1,000 | $3,441 | $58,152 | #39 |
| Iowa | 3.8% flat | $16,100 | $2,198 | $59,394 | #14 |
| Kansas | 5.2% – 5.58% | $12,765 | $3,385 | $58,207 | #38 |
| Kentucky | 3.5% flat | $3,360 | $2,507 | $59,085 | #21 |
| Louisiana | 3% flat | $12,875 | $1,864 | $59,729 | #13 |
| Maine | 5.8% – 9.15% | $21,000 | $3,385 | $58,208 | #37 |
| Maryland | 2% – 6.5% | $6,600 | $5,249 | $56,344 | #50 |
| Massachusetts | 5% – 9% | $4,400 | $3,875 | $57,718 | #46 |
| Michigan | 4.25% flat | $5,900 | $2,937 | $58,656 | #30 |
| Minnesota | 5.35% – 9.85% | $15,300 | $3,907 | $57,686 | #47 |
| Mississippi | 0% – 4% | $8,300 | $2,268 | $59,325 | #15 |
| Missouri | 0% – 4.7% | $16,100 | $2,534 | $59,059 | #23 |
| Montana | 4.7% – 5.65% | $16,100 | $2,877 | $58,716 | #28 |
| Nebraska | 2.46% – 4.55% | $8,850 | $2,533 | $59,060 | #22 |
| Nevada | None | — | $0 | $61,593 | #1 |
| New Hampshire | None | — | $0 | $61,593 | #1 |
| New Jersey | 1.4% – 10.75% | $1,000 | $3,101 | $58,491 | #34 |
| New Mexico | 1.5% – 5.9% | $16,100 | $2,359 | $59,233 | #18 |
| New York | 3.9% – 10.9% | $8,000 | $3,808 | $57,784 | #45 |
| North Carolina | 3.99% flat | $12,750 | $2,484 | $59,109 | #19 |
| North Dakota | 0% – 2.5% | $16,100 | $182 | $61,411 | #8 |
| Ohio | 0% – 2.75% | $2,100 | $1,620 | $59,972 | #12 |
| Oklahoma | 0% – 4.5% | $7,350 | $2,830 | $58,763 | #26 |
| Oregon | 4.75% – 9.9% | $2,910 | $5,587 | $56,006 | #51 |
| Pennsylvania | 3.07% flat | $0 | $2,355 | $59,238 | #17 |
| Rhode Island | 3.75% – 5.99% | $16,450 | $3,021 | $58,572 | #33 |
| South Carolina | 1.99% – 5.21% | $15,000 | $2,657 | $58,935 | #25 |
| South Dakota | None | — | $0 | $61,593 | #1 |
| Tennessee | None | — | $0 | $61,593 | #1 |
| Texas | None | — | $0 | $61,593 | #1 |
| Utah | 4.45% flat | $21,708 | $3,110 | $58,483 | #35 |
| Vermont | 3.35% – 8.75% | $12,950 | $2,490 | $59,103 | #20 |
| Virginia | 2% – 5.75% | $9,680 | $3,498 | $58,094 | #40 |
| Washington | None | — | $1,040 | $60,552 | #10 |
| West Virginia | 2.11% – 4.58% | $2,000 | $2,546 | $59,047 | #24 |
| Wisconsin | 3.5% – 7.65% | $14,660 | $2,944 | $58,649 | #31 |
| Wyoming | None | — | $0 | $61,593 | #1 |
What it means for your paycheck
On $75,000, a single worker in Texas takes home $61,593 a year. The same salary in California leaves $57,843, $3,750 less, because of California income tax and SDI.
The top rate is not the whole story. A state with a high top rate but generous deductions can tax a middle income less than a flat-tax state. That is why the table ranks states by actual take-home pay, not by headline rate.
Which state taxes you if you move or work remotely?
In general, you owe income tax to the state where you live, and to the state where you physically work if it is different. Most states give a credit for tax paid to another state, so you are not taxed twice on the same income.
If you move during the year, you usually file a part-year return in each state. Tell your employer your new address so withholding switches to the right state.
Frequently asked questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not tax wages.
Which state has the highest income tax rate?
California has the highest top rate at 13.3%.
How many states have a flat income tax?
13 states use a single flat rate in 2026.
Do I pay state income tax if I work remotely?
Usually to the state where you live. Some states also tax non-residents who work for in-state employers, so check your specific situation.
What is the difference between a flat and a progressive state tax?
A flat tax charges the same rate on all taxable income. A progressive tax charges higher rates on higher slices of income.
Do all states use the federal standard deduction?
No. Some states start from federal taxable income, others have their own deductions and personal exemptions, and a few allow no deduction at all.
Figures use 2026 IRS federal brackets, the standard deduction, Social Security and Medicare rates, and each state's income tax rules for a W-2 employee. Read our methodology. Last updated September 25, 2026. Estimates for information only, not tax advice.