Quick answer
Eight states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Wyoming) do not tax wage income and Washington taxes only capital gains; the highest 2026 top rate is California's 13.3%, per the Tax Foundation's compilation as of January 1, 2026.
Data as of 2026-01-01. Source: Tax Foundation (state statutes, Jan 1 2026)
| State | Top rate | Structure |
|---|---|---|
| Alabama | 5.00% | 3 brackets |
| Alaska | none | none |
| Arizona | 2.50% | flat |
| Arkansas | 3.90% | 2 brackets |
| California | 13.30% | 10 brackets |
| Colorado | 4.40% | flat |
| Connecticut | 6.99% | 7 brackets |
| Delaware | 6.60% | 6 brackets |
| Florida | none | none |
| Georgia | 5.19% | flat |
| Hawaii | 11.00% | 12 brackets |
| Idaho | 5.30% | flat |
| Illinois | 4.95% | flat |
| Indiana | 2.95% | flat |
| Iowa | 3.80% | flat |
| Kansas | 5.58% | 2 brackets |
| Kentucky | 3.50% | flat |
| Louisiana | 3.00% | flat |
| Maine | 7.15% | 3 brackets |
| Maryland | 6.50% | 10 brackets |
| Massachusetts | 9.00% | 2 brackets |
| Michigan | 4.25% | flat |
| Minnesota | 9.85% | 4 brackets |
| Mississippi | 4.00% | flat |
| Missouri | 4.70% | 7 brackets |
| Montana | 5.65% | 2 brackets |
| Nebraska | 4.55% | 3 brackets |
| Nevada | none | none |
| New Hampshire | none | none |
| New Jersey | 10.75% | 7 brackets |
| New Mexico | 5.90% | 6 brackets |
| New York | 10.90% | 9 brackets |
| North Carolina | 3.99% | flat |
| North Dakota | 2.50% | 2 brackets |
| Ohio | 2.75% | flat |
| Oklahoma | 4.50% | 3 brackets |
| Oregon | 9.90% | 4 brackets |
| Pennsylvania | 3.07% | flat |
| Rhode Island | 5.99% | 3 brackets |
| South Carolina | 6.00% | 3 brackets |
| South Dakota | none | none |
| Tennessee | none | none |
| Texas | none | none |
| Utah | 4.50% | flat |
| Vermont | 8.75% | 4 brackets |
| Virginia | 5.75% | 4 brackets |
| Washington | none | none |
| West Virginia | 4.82% | 5 brackets |
| Wisconsin | 7.65% | 4 brackets |
| Wyoming | none | none |
| District of Columbia | 10.75% | 7 brackets |
Related
- Rhode Island state income tax rates and brackets 2026
- South Carolina state income tax rates and brackets 2026
- South Dakota state income tax rates and brackets 2026
- States with no income tax (2026)
- Tennessee state income tax rates and brackets 2026
- Texas state income tax rates and brackets 2026
- Utah state income tax rates and brackets 2026
- Vermont state income tax rates and brackets 2026
Last updated 2026-10-16. Data only, not financial or tax advice.