State Income Tax Rates
Top marginal rate (or flat rate) for each state. Several states have no income tax at all.
| State | Rate | Notes |
|---|---|---|
| Hawaii | 11.00% | |
| New York | 10.90% | true top 10.9% over $25M |
| New Jersey | 10.75% | |
| District of Columbia | 10.75% | |
| Oregon | 9.90% | |
| Minnesota | 9.85% | |
| California | 9.30% | 9.3% bracket; true top 13.3% over $1M |
| Vermont | 8.75% | |
| Wisconsin | 7.65% | |
| Maine | 7.15% | |
| Connecticut | 6.99% | |
| Delaware | 6.60% | |
| South Carolina | 6.40% | |
| Rhode Island | 5.99% | |
| Idaho | 5.93% | flat |
| Montana | 5.90% | |
| New Mexico | 5.90% | |
| Nebraska | 5.84% | |
| Maryland | 5.75% | |
| Virginia | 5.75% | |
| Kansas | 5.70% | |
| Georgia | 5.39% | flat |
| Alabama | 5.00% | |
| Massachusetts | 5.00% | flat |
| Illinois | 4.95% | flat |
| Missouri | 4.95% | |
| West Virginia | 4.82% | |
| Oklahoma | 4.75% | |
| Utah | 4.55% | flat |
| Colorado | 4.40% | flat |
| Mississippi | 4.40% | flat |
| Michigan | 4.25% | flat |
| North Carolina | 4.25% | flat |
| Kentucky | 4.00% | flat |
| Arkansas | 3.90% | |
| Iowa | 3.80% | flat |
| Ohio | 3.50% | |
| Pennsylvania | 3.07% | flat |
| Indiana | 3.05% | flat |
| Louisiana | 3.00% | flat |
| Arizona | 2.50% | flat |
| North Dakota | 2.50% | |
| Alaska | 0.00% | |
| Florida | 0.00% | |
| Nevada | 0.00% | |
| New Hampshire | 0.00% | wages exempt |
| South Dakota | 0.00% | |
| Tennessee | 0.00% | |
| Texas | 0.00% | |
| Washington | 0.00% | wages exempt |
| Wyoming | 0.00% |
Important simplification: Most states have progressive brackets, not a single rate. The rate shown is the representative bracket most filers in the high-income range face. True top marginal can be higher (e.g., California 13.3% on income over $1M, New York 10.9% on income over $25M). Take-home calculations apply this rate as flat - accurate for typical $80k–$300k filers, overstates tax for low earners, understates for ultra-high earners. Consult your state DOR or a CPA for exact tax.
Estimate only - not tax advice. Rates shown are the representative top bracket, not a full progressive schedule, and they exclude local income taxes (New York City, Philadelphia, and several Ohio and Maryland jurisdictions levy their own). Your state DOR publishes the authoritative bracket table.
Sources
Reviewed by kgenots, Editor · editorial policy