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State Income Tax Rates Comparison
The following table compares the income tax systems of all states with calculators currently available on TaxCalcHQ. This comparison helps you understand relative tax burdens across states.
| State | Tax System | Rate Range | Standard Deduction (Single) | Notable Features |
|---|---|---|---|---|
| California | Progressive (10 brackets) | 1% – 13.3% | $5,540 | Highest top rate in US; additional 1% mental health tax over $1M |
| New York | Progressive (9 brackets) | 4% – 10.9% | $8,000 | NYC residents pay additional 3.876% city tax |
| Texas | No income tax | 0% | N/A | Higher property taxes and sales tax offset no income tax |
| New Jersey | Progressive (7 brackets) | 1.4% – 10.75% | None | No standard deduction; property tax deduction up to $15,000 |
| Illinois | Flat rate | 4.95% | None | Simple calculation; property tax credit available |
| Pennsylvania | Flat rate | 3.07% | None | One of lowest flat rates; local earned income taxes also apply |
| Ohio | Progressive (3 brackets) | 0% – 3.688% | None | First $26,050 is completely tax-free |
| Georgia | Flat rate | 5.49% | $12,000 | Transitioned to flat rate in 2024; generous standard deduction |
| Alabama | Progressive (3 brackets) | 2% – 5% | $3,000 ($7,500 over 65) | Allows full federal income tax deduction |
| Alaska | No income tax | 0% | N/A | No state income or sales tax; oil-funded government |
| Arizona | Flat rate | 2.5% | $14,600 (federal) | Flat rate with federal-level standard deduction |
| Arkansas | Progressive (3 brackets) | 2% – 4.7% | $2,340 | Dropping to 4.4% top rate by 2027; full federal deduction |
| Colorado | Flat rate | 4.4% | $14,600 (federal) | TABOR refunds when revenue exceeds spending limit |
| Connecticut | Progressive (7 brackets) | 3% – 6.99% | None | High property taxes; no standard deduction |
| Delaware | Progressive (7 brackets) | 0% – 6.6% | None | No state sales tax; top bracket at $60,000 |
| Florida | No income tax | 0% | N/A | No state income tax; tourism and sales tax funded |
| Hawaii | Progressive (12 brackets) | 1.4% – 11% | $2,200 | Second-highest top rate; exemptions phase out at high income |
| Idaho | Flat rate | 5.8% | $13,907 | Generous standard deduction; conforms closely to federal |
| Indiana | Flat rate | 3.05% | None | One of the lowest flat rates; county taxes add ~0.9% |
| Iowa | Progressive (4 brackets) | 4.4% – 5.7% | None | Moving to flat rate by 2027; retirement income tax eliminated |
| Kansas | Progressive (3 brackets) | 3.1% – 5.7% | $3,500 | Top bracket starts at $60,000; single sales factor apportionment |
| Kentucky | Flat rate | 4.5% | $3,160 | Dropping to 4% by 2026; many deductions eliminated |
| Louisiana | Progressive (3 brackets) | 1.85% – 4.25% | None | Allows full federal income tax deduction |
| Maine | Progressive (4 brackets) | 5.8% – 7.15% | $14,600 (federal) | Generous property tax fairness credit |
| Maryland | Progressive + Local | 2% – 5.75% + up to 3.2% | $2,550 | County piggyback tax adds significant local tax |
| Massachusetts | Flat rate | 5% (9% over $1M) | None | No standard deduction; surtax on income over $1M |
| Michigan | Flat rate | 4.25% | None | Homestead property tax credit available |
| Minnesota | Progressive (4 brackets) | 5.35% – 9.85% | $14,575 | One of the highest top rates; generous credits |
| Mississippi | Flat rate | 4.7% | $2,300 | Dropping to 4% by 2028; first $53,000 of retirement income exempt |
| Missouri | Progressive (9 brackets) | 2% – 4.95% | $14,600 (federal) | Rate drops automatically when revenue triggers met |
| Montana | Progressive (7 brackets) | 4.7% – 5.9% | $14,600 (federal) | No state sales tax; retirement income exempt |
| Nebraska | Progressive (4 brackets) | 2.46% – 6.64% | $8,070 | High property taxes; Social Security partially exempt |
| Nevada | No income tax | 0% | N/A | No state income tax; gaming and tourism funded |
| New Hampshire | No income tax | 0% | N/A | Interest/dividend tax fully repealed 2025; highest property taxes |
| New Mexico | Progressive (5 brackets) | 1.7% – 5.9% | $8,600 | Generous low-income and child tax credits |
| North Carolina | Flat rate | 4.5% | $12,750 | Dropping to 3.99% by 2027; Social Security fully exempt |
| North Dakota | Progressive (5 brackets) | 1.1% – 2.5% | $14,600 (federal) | Lowest top rate in the nation among income tax states |
| Oklahoma | Progressive (6 brackets) | 0.25% – 4.75% | $6,950 | Top bracket starts at $7,200; allows federal deduction |
| Oregon | Progressive (4 brackets) | 4.75% – 9.9% | $14,600 (federal) | No state sales tax; 6th highest top rate nationally |
| Rhode Island | Progressive (3 brackets) | 3.75% – 5.99% | $10,550 (federal) | Highest base sales tax in New England at 7% |
| South Carolina | Progressive (6 brackets) | 0% – 6.4% | $14,600 (federal) | $30,000 retirement income deduction for 65+ |
| South Dakota | No income tax | 0% | N/A | No state income tax; agriculture and tourism funded |
| Tennessee | No income tax | 0% | N/A | No state income tax; high 7%+ combined sales tax |
| Utah | Flat rate | 4.65% | $9,590 + $4,500 exemption | Unique taxpayer credit reduces tax by $1,360 per exemption |
| Vermont | Progressive (5 brackets) | 3.35% – 8.75% | $7,000 + federal deduction | Highest property taxes; generous EITC at 36% of federal |
| Virginia | Progressive (4 brackets) | 2% – 5.75% | $8,000 | Top bracket starts at $17,000; no local income tax |
| Washington | No income tax | 0% | N/A | No state income tax; high 6.5%+ combined sales tax |
| West Virginia | Progressive (5 brackets) | 2.36% – 5.12% | None | $24,000 retirement income exclusion for 65+ |
| Wisconsin | Progressive (4 brackets) | 3.54% – 7.65% | $13,230 | Low 5% sales tax; top bracket over $304,710 |
| Wyoming | No income tax | 0% | N/A | No state income tax; mineral and tourism funded |
States With No Income Tax
Nine states do not impose a state income tax on earned income. If you live in one of these states, you only need to calculate your federal tax liability using our federal tax refund calculator.
The nine no-income-tax states are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire previously taxed interest and dividend income at 5%, but this tax was fully repealed effective January 1, 2025.
While residents of these states avoid state income tax, they often face higher taxes elsewhere. Texas and Florida, for example, have above-average property tax rates. Washington has one of the highest sales tax rates in the country at 6.5% (with local additions pushing it above 10% in some areas). Alaska has no state income tax or sales tax but relies heavily on oil revenue.
Residents of no-income-tax states can still benefit from the SALT deduction by deducting either their state and local sales taxes or property taxes (up to the $40,000 cap). If you live in a no-income-tax state with high property taxes (like Texas or Florida), this deduction can still be significant. Use our federal calculator with your itemized deductions to see the impact.
How the SALT Deduction Affects Your State Tax Picture
The State and Local Tax (SALT) deduction is one of the most important connections between your state and federal tax situations. Under the One Big Beautiful Bill Act, the SALT cap increased from $10,000 to $40,000 for most filers, providing significant relief for residents of high-tax states.
To illustrate the impact: a California resident earning $150,000 who pays $12,000 in state income tax and $8,000 in property tax has $20,000 in SALT deductions. Under the previous $10,000 cap, they could only deduct $10,000 — losing $10,000 in deductions. Under the new $40,000 cap, they can deduct the full $20,000, potentially saving $4,400 in federal taxes (at the 22% bracket).
This change is most impactful for residents of California, New York, New Jersey, Connecticut, Maryland, and Massachusetts — states with high income and property tax rates.
How Our State Calculators Work
Each state calculator combines both federal and state tax calculations into a single estimate. When you enter your income and filing information, the calculator first computes your federal tax liability using IRS brackets and deductions, then applies the state-specific brackets, deductions, and credits for your state, and finally shows both your federal and state tax amounts along with your combined refund or amount owed.
All state calculations use bracket data from each state's official department of revenue publications. State brackets are updated annually when states publish their inflation adjustments. For states with flat rates, the calculation is straightforward — your taxable income is simply multiplied by the flat rate. For progressive states, the same bracket-by-bracket calculation used for federal taxes is applied using state-specific thresholds.
For a detailed explanation of our calculation methodology, visit our methodology page.
Frequently Asked Questions
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (dividends and interest only, fully repealed starting 2025), South Dakota, Tennessee, Texas, Washington, and Wyoming. Residents of these states only pay federal income tax. However, some of these states have higher property taxes or sales taxes to compensate for the lack of income tax revenue.
California has the highest top marginal income tax rate at 13.3% on income over $1 million. Hawaii follows at 11%, then New Jersey at 10.75%, Oregon at 9.9%, and Minnesota at 9.85%. However, the top rate only applies to income above the highest bracket threshold — most residents pay effective rates far below the top marginal rate.
Generally, you file state taxes in the state where you physically perform the work. If you live and work remotely in the same state, you file there. If you live in one state but your employer is in another, rules vary — some states have reciprocity agreements, while others like New York have a convenience of the employer rule that may require you to pay taxes in the employer's state even if you work remotely.
Yes. Under the One Big Beautiful Bill Act, the State and Local Tax (SALT) deduction cap increased to $40,000 for most filers. This means you can deduct up to $40,000 in state and local income taxes, property taxes, and sales taxes on your federal return if you itemize deductions.
State tax brackets work the same way as federal brackets — using a progressive system where different portions of your income are taxed at different rates. Some states like Illinois and Pennsylvania use a flat tax rate where all income is taxed at the same percentage. Others like California and New York have highly progressive systems with many brackets.
You may need to file returns in multiple states if you earned income in more than one state during the year, you moved from one state to another mid-year, or you live in one state and work in another without a reciprocity agreement. Most states offer credits for taxes paid to other states to prevent double taxation.
The State and Local Tax (SALT) deduction allows you to deduct state and local income taxes (or sales taxes), plus property taxes, on your federal return. Under the One Big Beautiful Bill Act, the cap increased from $10,000 to $40,000 for most filers. This change particularly benefits residents of high-tax states like California, New York, and New Jersey.
Twelve states use a flat income tax rate: Arizona (2.5%), Colorado (4.4%), Georgia (5.49%), Idaho (5.8%), Illinois (4.95%), Indiana (3.05%), Kentucky (4.0%), Michigan (4.25%), Mississippi (4.7%), North Carolina (4.5%), Pennsylvania (3.07%), and Utah (4.65%). Flat-tax states are simpler to calculate because all taxable income is taxed at the same rate.
