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 |
|---|---|---|
| Alaska | none | none |
| Florida | none | none |
| Nevada | none | none |
| New Hampshire | none | none |
| South Dakota | none | none |
| Tennessee | none | none |
| Texas | none | none |
| Washington | none | none |
| Wyoming | none | none |
Related
- South Carolina state income tax rates and brackets 2026
- South Dakota state income tax rates and brackets 2026
- State income tax rates by state 2026 (all 50 + DC)
- 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
- Virginia state income tax rates and brackets 2026
Last updated 2026-10-16. Data only, not financial or tax advice.