State Income Tax Rates: All 50 States Ranked for 2026

California has the highest top state rate on wage income in this comparison, at 13.30%. Nine states have no broad individual tax on wages. To estimate what a move would save your household, start with the rate table, then calculate tax on your income after each state’s deductions and credits.

This table compares the top state marginal rate applicable to ordinary wage income for tax year 2026, including applicable high-income surtaxes. It excludes city and county income taxes, payroll contributions and special capital-gains taxes. Rates and major legislative updates were checked November 3, 2026. Ties receive the same rank; the District of Columbia is shown separately because it is not a state.

The 50-state ranking

The starting reference is the Tax Foundation’s published 2026 compilation, updated below for subsequent 2026 changes in Arkansas, Georgia, Maine, South Carolina, Utah and West Virginia using the state authorities linked in the next section. 2026 cross-state rate compilation

Rank	State	Top wage-income rate
1	California	13.30%
2	Hawaii	11.00%
3	New York	10.90%
4	New Jersey	10.75%
5	Oregon	9.90%
6	Minnesota	9.85%
7	Maine	9.15%
8	Massachusetts	9.00%
9	Vermont	8.75%
10	Wisconsin	7.65%
11	Connecticut	6.99%
12	Delaware	6.60%
13	Maryland	6.50%
14	Rhode Island	5.99%
15	New Mexico	5.90%
16	Virginia	5.75%
17	Montana	5.65%
18	Kansas	5.58%
19	Idaho	5.30%
20	South Carolina	5.21%
21	Alabama	5.00%
22	Georgia	4.99%
23	Illinois	4.95%
24	Missouri	4.70%
25	West Virginia	4.58%
26	Nebraska	4.55%
27	Oklahoma	4.50%
28	Utah	4.45%
29	Colorado	4.40%
30	Michigan	4.25%
31	Mississippi	4.00%
32	North Carolina	3.99%
33	Iowa	3.80%
34	Arkansas	3.70%
35	Kentucky	3.50%
36	Pennsylvania	3.07%
37	Louisiana	3.00%
38	Indiana	2.95%
39	Ohio	2.75%
40	Arizona	2.50%
40	North Dakota	2.50%
42	Alaska	0%
42	Florida	0%
42	Nevada	0%
42	New Hampshire	0%
42	South Dakota	0%
42	Tennessee	0%
42	Texas	0%
42	Washington	0%
42	Wyoming	0%

The District of Columbia’s comparable top rate is 10.75%. The zero-rate states still collect other taxes, including property and sales taxes. Compare those costs alongside income tax when choosing where to live.

Important 2026 changes behind the table

Maine’s top marginal rate is 9.15%: its existing 7.15% top bracket plus a new 2% surcharge. For 2026, the surcharge applies only to Maine taxable income above $1 million for single filers, $750,000 for married separate filers, or $1.5 million for joint and head-of-household filers. For example, a single filer with $1.1 million of Maine taxable income owes a $2,000 surcharge on the $100,000 excess, in addition to the ordinary bracket calculation. Maine’s revised 2026 schedule

Arkansas reduced its top individual rate to 3.7%, effective January 1, 2026. Acts 1 and 2 were signed in May, making the reduction retroactive for the year. The state publishes separate schedules for net income at or below $94,700 and above that amount; both now reach a 3.7% top rate. Arkansas 2026 schedules and enacted tax cuts

Georgia’s rate is 4.99%, retroactive to tax years beginning January 1, 2026. Its standard deductions also changed to $15,000 for single, head-of-household and separate filers, and $30,000 for joint filers. Use the new deduction when comparing your 2026 liability with last year’s. Georgia tax updates

South Carolina now uses 1.99% below $30,000 of taxable income and 5.21% above that level. It also changed its starting income measure and introduced the South Carolina Income Adjusted Deduction. Calculate South Carolina taxable income under those new rules before applying the brackets. South Carolina individual income tax

Utah’s enacted 2026 rate is 4.45%, retroactive to January 1. West Virginia’s additional 2026 reduction produces a 4.58% top rate, with lower brackets also reduced. Utah SB 60 and West Virginia’s 2026 rate schedule

Massachusetts generally taxes wages at 5%, with an additional 4% on taxable income above $1,107,750 in 2026. The table’s 9% entry applies to the portion above that threshold. Massachusetts surtax guidance

Calculate an effective rate from a defined tax base

Start with the income measure requested on the state return: gross wages, federal AGI and state taxable income can be different amounts. Record filing status, deductions, dependents and credits beside your calculation so that you can repeat it for a second state.

Here are two reproducible illustrations using exactly $100,000 of state taxable income, before credits and local taxes:

State schedule	Calculation	Tax	Tax divided by stated taxable income
South Carolina, 2026	$100,000 × 5.21% − $966	$4,244.00	4.244%
West Virginia, ordinary non-separate schedule, 2026	$1,950.50 + ($100,000 − $60,000) × 4.58%	$3,782.50	3.7825%

These follow the published South Carolina and West Virginia schedules. For a salary comparison, first convert gross pay to each state’s taxable income, then apply any credits.

Investment income in the zero-wage-tax states

New Hampshire repealed its interest and dividends tax for tax periods beginning January 1, 2025. New Hampshire repeal notice

Washington taxes certain long-term capital gains through its separate excise tax. Starting with tax year 2025, the rate is 7% on taxable Washington capital gains, plus an additional 2.9% on the portion exceeding $1 million. That makes a 9.9% marginal rate on that upper portion. Exemptions and deductions apply before determining the taxable amount. Washington tiered capital-gains rates

For a hypothetical $1.2 million already determined to be taxable Washington capital gains, the calculation is $84,000 at 7%, plus $5,800 from 2.9% of the $200,000 excess, totaling $89,800. Determine the taxable gain after exemptions and deductions before using this formula.

Separate wages, interest, dividends, retirement distributions and realized gains in a relocation worksheet. A state can treat those categories differently even when a one-line comparison labels it “no income tax.”

Compare retirement income under the eligibility rules

Illinois allows a subtraction for specified federally taxed retirement income, including qualified plan and IRA distributions, as well as Social Security benefits under its rules. Wages, business income and investment income need separate treatment. Illinois retirement-income guidance

Iowa excludes qualifying retirement income for eligible taxpayers from 2023 onward. Eligibility includes being at least 55 by year-end, disability and specified survivor circumstances. The rules concern both the recipient and the type of retirement income. Iowa retirement-income guidance

For a hypothetical retiree receiving $30,000 of Social Security, $40,000 of IRA withdrawals and $15,000 of wages, analyze three separate categories. Enter the $40,000 IRA distribution under the state’s retirement-income rules, the $30,000 Social Security benefit under its benefit rules, and the $15,000 salary under its wage rules. Add the resulting tax amounts for the household comparison.

Add housing and local costs before estimating savings

Make the household comparison using a specific city, address and budget. Collect the property’s likely assessed value and exemptions, local sales-tax treatment, local income taxes if applicable, insurance quotes and recurring fees. For a home purchase, ask the local assessor how the sale and any exemptions will affect the bill.

Suppose a move reduces a hypothetical income-tax bill by $8,000 annually but increases property tax by $4,000 and insurance by $2,500. The recurring difference is $1,500 before moving costs and other changes. If moving costs $12,000, the simple recovery period is eight years, ignoring growth, inflation and later tax changes.

In that example, the move saves money slowly: a household expecting to stay only three years would recover $4,500 of the $12,000 moving cost. Add rent or mortgage differences and your expected length of stay before deciding whether the move fits your budget.

Document residency when you move

Check both states’ domicile and statutory-residence rules before setting your moving date. Domicile concerns your permanent home; statutory-residence tests can also depend on days present and the home you maintain.

New York, for example, can treat someone domiciled elsewhere as a resident when the person maintains a qualifying permanent place of abode in New York and spends more than 183 days there, subject to the applicable rules and exceptions. New York permanent-place-of-abode guidance

Before moving, document the actual move date, homes retained, work locations and days spent in each jurisdiction. Have a preparer evaluate part-year returns and income sourcing, especially when an employer or business remains in another state. Preserve those records while the facts are fresh.

Sources and method

The table uses the Tax Foundation’s 2026 rate compilation as its cross-state baseline, with current-year changes checked against Maine, Arkansas, Georgia, South Carolina, Utah and West Virginia. The separate examples cite the controlling state guidance. Use the tax-year forms and your household’s income, deductions and credits to complete your comparison.