State Income Tax Rates Ranked — 2026

All 50 states and DC ranked by top marginal income tax rate, from highest to lowest. Click column headers to re-sort.

Rank ↕	State ↕	Abbr ↕	Top Rate ↕	Type ↕	Brackets ↕
1	California	CA	13.3%	Graduated	10
2	Hawaii	HI	11%	Graduated	12
3	New York	NY	10.9%	Graduated	9
4	New Jersey	NJ	10.75%	Graduated	7
5	District of Columbia	DC	10.75%	Graduated	7
6	Oregon	OR	9.9%	Graduated	4
7	Minnesota	MN	9.85%	Graduated	4
8	Vermont	VT	8.75%	Graduated	4
9	Wisconsin	WI	7.65%	Graduated	4
10	Maine	ME	7.15%	Graduated	3
11	Connecticut	CT	6.99%	Graduated	7
12	Delaware	DE	6.6%	Graduated	7
13	South Carolina	SC	6.2%	Graduated	3
14	Rhode Island	RI	5.99%	Graduated	3
15	Montana	MT	5.9%	Graduated	2
16	New Mexico	NM	5.9%	Graduated	5
17	Maryland	MD	5.75%	Graduated	8
18	Virginia	VA	5.75%	Graduated	4
19	Kansas	KS	5.7%	Graduated	3
20	Idaho	ID	5.695%	Flat	1
21	Georgia	GA	5.39%	Flat	1
22	Nebraska	NE	5.2%	Graduated	4
23	Alabama	AL	5%	Graduated	3
24	Massachusetts	MA	5%	Flat	1
25	Illinois	IL	4.95%	Flat	1
26	West Virginia	WV	4.82%	Graduated	5
27	Oklahoma	OK	4.75%	Graduated	6
28	Mississippi	MS	4.7%	Graduated	2
29	Missouri	MO	4.7%	Graduated	7
30	Utah	UT	4.65%	Flat	1
31	North Carolina	NC	4.5%	Flat	1
32	Colorado	CO	4.4%	Flat	1
33	Louisiana	LA	4.25%	Graduated	3
34	Michigan	MI	4.25%	Flat	1
35	Kentucky	KY	4%	Flat	1
36	Arkansas	AR	3.9%	Graduated	4
37	Iowa	IA	3.8%	Flat	1
38	Ohio	OH	3.5%	Graduated	3
39	Pennsylvania	PA	3.07%	Flat	1
40	Indiana	IN	3.05%	Flat	1
41	Arizona	AZ	2.5%	Flat	1
42	North Dakota	ND	2.5%	Graduated	2
43	Alaska	AK	None	None	—
44	Florida	FL	None	None	—
45	Nevada	NV	None	None	—
46	New Hampshire	NH	None	None	—
47	South Dakota	SD	None	None	—
48	Tennessee	TN	None	None	—
49	Texas	TX	None	None	—
50	Washington	WA	None	None	—
51	Wyoming	WY	None	None	—

Sources: Tax Foundation, State Individual Income Tax Rates and Brackets, 2025; state revenue departments.