How every state taxes income in 2026

Flat rate on all income

Flat rate on all income

Flat rate on all income

New Hampshire's interest and dividends tax has been repealed, so wage income is untaxed in 2026.

Flat rate on all income

Flat rate on all income

Flat rate on all income

Washington does not tax wages. It does levy a 7% tax on capital gains above a threshold, which this calculator does not cover.

Flat rate on all income

Arizona uses the federal standard deduction, so it rises with the federal figure each year.

Colorado starts from your federal taxable income. Its 4.40% rate can be temporarily cut in years when TABOR forces a surplus refund, so it is worth checking in a strong revenue year.

Georgia cut its flat rate to 4.99% from 1 January 2026 under HB 463, reaching its long-term target three years early. Retirees aged 65 and over can exclude up to $65,000 of retirement income each.

Idaho cut its flat rate to 5.3% in 2025 and matches the federal standard deduction, so its deduction rises whenever the federal one does.

Flat rate on all income

All 92 Indiana counties add their own local income tax rate on top of the state rate.

+ county income tax on top

Iowa completed its move to a single 3.8% rate in 2026. Every level of taxable income is now taxed the same.

Many Kentucky counties and cities charge an occupational tax on wages.

+ local income tax on top

Louisiana repealed its brackets in 2025 and now taxes all income at a flat 3%, with a combined personal exemption and standard deduction of $12,500 — double for joint filers.

24 Michigan cities levy their own income tax, up to 2.40% in Detroit.

+ city income tax on top

Flat rate on all income

Pennsylvania municipalities add a local Earned Income Tax on top of the state rate.

+ municipal income tax on top

Utah cut its rate to 4.45% for 2026 (S.B. 60, retroactive to 1 January). Its Taxpayer Tax Credit is 6% of the federal standard deduction and shrinks by 1.3 cents for every dollar of state taxable income above an inflation-indexed threshold — about $18,471 single and $36,942 joint for 2026 by our calculation under the statute; the Tax Commission's own figure could not be read, so treat those two numbers as estimates.

Alabama is one of the few states that let you deduct all of the federal income tax you paid, which offsets much of its compressed brackets. Its standard deduction shrinks in $500 steps between $26,000 and $35,500 of income: from $3,000 to $2,500 for a single filer and from $8,500 to $5,000 for a couple.

+ local income tax on top

Arkansas has not yet published the figures indexed for 2026 returns, so this uses the 2025 indexing — the same brackets the state's 2026 withholding formula uses: 0% up to $5,599 of taxable income, then 2%, 3%, 3.4% and a top rate of 3.9% from $26,400. Between $94,700 and $97,800 a "bracket adjustment" claws back about $330 of the lower brackets' benefit, so the marginal rate there is much higher than 3.9%. Low incomes use the state's low-income tax tables (2025 edition) instead of the brackets, and a credit of up to $60 per filer ($120 on a joint return) comes off below $27,600 of net taxable income. A married couple may also file separately on the same return (filing status 4), each spouse with the $2,470 deduction and own credits; joint figures here use whichever is lower for the income split given.

The 13.30% top bracket includes the 1% Proposition 63 surcharge on income above $1 million. California has not published its 2026 bracket thresholds yet — the FTB tells taxpayers to use the 2025 table to estimate 2026, which is what this does.

Connecticut's tax is built from five tables, not one: a personal exemption of $15,000 ($24,000 for a couple) that shrinks by $1,000 for every $1,000 of income above $30,000 ($48,000); the brackets; two add-backs that withdraw the benefit of the low 2% rate and recapture the lower brackets as income rises; and a personal credit worth up to 75% of the tax at low incomes, gone above $64,500 ($100,500 for a couple).

A married couple may figure each spouse's tax separately on the same return, each with the $3,250 single deduction and $110 credit; when both earn this is usually lower, and joint figures here use whichever is lower for the income split given. Wilmington levies a local income tax.

+ city income tax on top

The District uses one rate table for every filing status, so a married couple reaches each rate at the same income as a single filer. Its 2026 standard deduction is $16,100 single and $32,200 joint; above $200,000 of adjusted gross income deductions start to be reduced. A married couple may also figure each spouse's tax separately on the same return (Calculation J), dividing the $32,200 deduction between them as they choose; when both earn this is usually lower, and joint figures here use whichever is lower for the income split given.

Hawaii has twelve brackets, more than any other state, but its 2024 tax cut nearly doubled the standard deduction — $8,000 single and $16,000 joint for 2026 — so less income reaches those higher rates than the headline suggests.

2 brackets

Maine's 2026 standard deduction is $15,700 single and $31,400 joint, plus a $5,300 exemption per person, but the deduction is withdrawn as income rises above $102,250 ($204,550 joint). From 2026 a 2% surcharge applies to taxable income above $1 million ($1.5 million joint).

Maryland's $3,200 personal exemption shrinks as income rises: to $1,600 above $100,000 of federal adjusted gross income, $800 above $125,000 and nothing above $150,000 for a single filer ($150,000, $175,000 and $200,000 for a couple). Its joint brackets are a schedule of their own. Every county and Baltimore City add a local income tax of 2.25% to 3.30% on top.

+ county income tax on top

The 9% bracket is the 4% Fair Share surtax on taxable income above $1,107,750. That threshold is indexed to inflation and rises every year.

Minnesota indexes its brackets every year — they rose 2.369% for 2026. It also allows a $5,300 exemption per dependent.

Mississippi taxes nothing on the first $10,000 of taxable income in 2026, then a flat 4% above it. Its personal exemption is unusually generous: $6,000 single and $12,000 married. A married couple in which both earn may file a combined return, each spouse in his or her own column with the $4,600 deduction and $12,000 exemption divided between them as they choose, so each gets the $10,000 tax-free band; joint figures here use whichever is lower for the income split given.

Missouri lets you deduct part of the federal income tax you paid: 35% of it if your Missouri adjusted gross income is $25,000 or less, 25% up to $50,000, 15% up to $100,000, 5% up to $125,000 and nothing above, capped at $5,000 ($10,000 on a joint return). From 2026 it also fully exempts capital gains. On a joint return each spouse's tax is figured separately on his or her share of the couple's taxable income, so a couple with two earners gets every bracket twice. Kansas City and St. Louis levy a 1% earnings tax on top of the state rate.

+ city income tax on top

Montana has two rates for 2026: 4.7% on the first $47,500 of taxable income ($95,000 for a couple) and 5.65% above, down from 5.9%. It starts from federal taxable income, so the federal standard deduction comes off first. In 2027 the top rate falls again, to 5.4%.

Nebraska merged its top two brackets at 4.55% for 2026, so the rate stops rising there, and the law takes it to 3.99% for 2027. It adds $2,050 of standard deduction if you are 65 or older, or blind, and unmarried.

New Jersey has two separate rate schedules. The joint one is not double the single one — it has an extra 2.45% bracket that single filers never see.

New Mexico's six brackets were restructured from 2025 (1.5% to 5.9%), with a separate joint schedule. Low- and middle-income filers get up to $2,500 per exemption on top of the federal standard deduction; it shrinks as income rises and is gone at $36,667 for a single filer and $55,000 for a couple.

New York claws back the benefit of its lower brackets once adjusted gross income passes $107,650: over the next $50,000 the tax converges to a single flat rate on all taxable income (5.9% for a single filer, 5.4% for a couple with taxable income up to $161,550), which makes the real marginal rate on that stretch well above the bracket rate. New York City and Yonkers levy their own income taxes on top.

+ city income tax on top

North Dakota taxes nothing on the first $49,575 of taxable income for a single filer ($82,800 for a couple) in 2026, then 1.95%, and 2.5% at the top. It starts from federal taxable income, so the federal standard deduction comes off first.

Ohio taxes nothing on the first $27,350 of taxable income in 2026, then a flat 2.75% above it. Its personal exemption depends on income: $2,400 per person up to $40,000 of modified adjusted gross income, $2,150 up to $80,000 and $1,900 above, and none from $500,000. Married couples in which each spouse earns at least $500 also get a joint filing credit of 5% to 20% of the tax, up to $650. Municipalities and school districts levy their own income tax on top.

+ municipal income tax on top

Oklahoma consolidated six brackets into three from 2026. The first $10,100 of wages is untaxed for a single filer, and the joint thresholds are exactly double the single ones.

Oregon lets you subtract the federal income tax you paid, up to $8,750 for 2026, before its own rates apply — reduced in steps above $125,000 of income ($250,000 joint) and gone at $145,000 ($290,000). Its $263 credit per exemption disappears above $100,000 of income ($200,000 joint). Multnomah County and the Portland metro area add their own income taxes on top of the state rate.

+ county income tax on top

3 brackets

South Carolina rebuilt its income tax for 2026 under H. 4216, signed 30 March 2026: 1.99% below $30,000 and 5.21% above, for every filing status. The federal standard deduction is replaced by the South Carolina Income Adjusted Deduction — $15,000 single, $30,000 joint — which shrinks as income rises and is gone at $95,000 of adjusted gross income for a single filer and $190,000 for a couple. Couples in which both spouses earn get a two wage earner credit of 0.7% of the lower earner's wages up to $50,000 (at most $350), included here for the income split given.

4 brackets

Virginia uses one rate schedule for every filing status, topping out at 5.75% above just $17,000 of taxable income. Its standard deduction is $8,750 single and $17,500 joint for 2026, rising to $9,200 and $18,400 in 2027 under the 2026 budget; the higher amounts are scheduled to end after 2029. A couple in which both spouses earn gets a spouse tax adjustment of up to $259 off the joint tax (Form 760, line 17), included here for the income split given.

West Virginia cut its rates by about 5% for 2026, retroactive to 1 January, to a top rate of 4.58%. It has no standard deduction, only a $2,000 exemption per person, and couples use the same brackets as single filers.

Wisconsin's standard deduction slides: $13,960 for a single filer at lower incomes, reduced by 12 cents for every dollar of income above $20,120 and gone at $136,453 ($25,840 for a couple, reduced from $29,040 and gone at $159,690). Its joint brackets are a schedule of their own, not the single ones doubled.