Income Tax Calculator — All 50 States
Enter your income to see the state income tax you would owe in every state.
| State | Tax Type | Top Rate | Your Tax | Effective Rate | Take-Home |
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Understanding State Income Tax in the United States
State income tax is a tax levied by individual states on the income earned by their residents. Currently, 43 states and the District of Columbia impose some form of state income tax on individuals. The rates, brackets, and rules vary widely from state to state, creating significant differences in the after-tax income of Americans depending on where they live.
State income tax is typically the largest component of state-level taxation for most working adults, especially those with higher incomes. Understanding how your state taxes income is essential for financial planning, tax preparation, and evaluating the true cost of living in different parts of the country.
States With No Income Tax
- Alaska — No income tax, no sales tax (but local sales taxes allowed)
- Florida — No income tax. Revenue from sales tax (6%) and tourism taxes
- Nevada — No income tax. Revenue from gaming and sales taxes
- South Dakota — No income tax. Revenue from sales tax and tourism
- Texas — No income tax. Revenue from high property taxes and sales tax
- Washington — No income tax. Revenue from sales tax and new 7% capital gains tax
- Wyoming — No income tax. Revenue from mineral extraction
New Hampshire eliminated its interest and dividends tax in 2025, effectively joining this group.
Read our full guide to no-income-tax states and their trade-offs →
Flat Tax vs. Graduated Tax States
Flat Tax States (Single Rate)
Fourteen states use a flat income tax rate, meaning every taxpayer pays the same percentage regardless of income. These states offer simplicity and predictability:
- Arizona — 2.50% (one of the lowest flat rates)
- Colorado — 4.40%
- Georgia — 5.49% (switched from graduated in 2024)
- Idaho — 5.80%
- Illinois — 4.95%
- Indiana — 3.05%
- Iowa — 3.80% (reduced from graduated system)
- Kentucky — 4.00%
- Massachusetts — 5.00% (plus 4% surcharge over $1M)
- Michigan — 4.25%
- Mississippi — 4.70%
- North Carolina — 4.50% (decreasing annually)
- Pennsylvania — 3.07% (one of the lowest flat rates)
- Utah — 4.65%
Graduated Tax States (Progressive Brackets)
The remaining states with income tax use graduated brackets, where higher income is taxed at higher rates. States with the most brackets include California (9 brackets), Hawaii (12 brackets), and New York (9 brackets).
Highest and Lowest Income Tax States
Top 5 Highest Tax States (by top marginal rate)
- California — 13.3% (12.3% + 1% mental health surcharge over $1M)
- Hawaii — 11.0%
- New Jersey — 10.75%
- New York — 10.9% (state) + up to 3.876% (NYC)
- Oregon — 9.9%
Top 5 Lowest Tax States (with income tax)
- North Dakota — 2.50% top rate (0% on first ~$44,725)
- Arizona — 2.50% flat
- Pennsylvania — 3.07% flat
- Indiana — 3.05% flat
- Iowa — 3.80% flat
How State Income Tax Works
State income tax is generally calculated on your taxable income after deductions and exemptions. Most states start with your federal adjusted gross income (AGI) and make state-specific adjustments. Key concepts include:
- Standard vs. itemized deductions — Most states offer their own standard deduction, separate from the federal standard deduction.
- Personal exemptions — Many states offer per-person exemptions that reduce taxable income.
- Tax credits — States offer various credits for child care, earned income, education, and other purposes.
- Residency rules — You typically owe income tax to your state of residence. If you work in another state, you may owe tax there too, but most states offer credits to prevent double taxation.
For self-employed individuals, state income tax adds to the already significant federal self-employment tax burden. Use our self-employment tax calculator to see the combined impact.
Frequently Asked Questions
Seven states have no income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming. New Hampshire eliminated its dividends and interest tax in 2025.
California has the highest top rate at 13.3% (12.3% + 1% mental health surcharge on income over $1M). Hawaii follows at 11%, and New Jersey at 10.75%.
A flat tax charges every taxpayer the same percentage regardless of income (e.g., Illinois at 4.95%). A graduated (progressive) tax has multiple brackets where higher income is taxed at higher rates (e.g., California with 9 brackets from 1% to 12.3%). Flat taxes are simpler to calculate, while graduated taxes are designed to ask more from higher earners.
Generally, you owe income tax to the state where you live (your state of residency). If you work in a different state, you may also owe tax to that state, but most states offer a credit for taxes paid to other states to avoid double taxation. Some neighboring states have reciprocity agreements that simplify this process.