US Income Tax Calculator 2026 - All 50 States
Click any state to open a full income tax calculator with 2026 federal brackets, state brackets, FICA taxes, filing status, deductions, and take-home pay. Nine states have no income tax.
Interactive US Income Tax Map
Color indicates state top marginal rate. Click any state to open the full income tax calculator.
Key facts about US income tax 2026
State income tax rates 2026
Sorted by top marginal rate (highest to lowest). Rates are for 2026 tax year. Sources: Tax Foundation 2026; state revenue departments.
| State | Top rate | Structure | Local tax? |
|---|---|---|---|
| AK Alaska | No tax | - | - |
| FL Florida | No tax | - | - |
| NV Nevada | No tax | - | - |
| NH New Hampshire | No tax | - | - |
| SD South Dakota | No tax | - | - |
| TN Tennessee | No tax | - | - |
| TX Texas | No tax | - | - |
| WA Washington | No tax | - | - |
| WY Wyoming | No tax | - | - |
| CA California | 13.3% | 10 brackets | No |
| HI Hawaii | 11% | 12 brackets | No |
| NY New York | 10.9% | 9 brackets | Yes |
| NJ New Jersey | 10.75% | 7 brackets | No |
| OR Oregon | 9.9% | 4 brackets | Yes |
| MN Minnesota | 9.85% | 4 brackets | No |
| MA Massachusetts | 9% | Flat rate | No |
| VT Vermont | 8.75% | 4 brackets | No |
| WI Wisconsin | 7.65% | 4 brackets | No |
| ME Maine | 7.15% | 3 brackets | No |
| CT Connecticut | 6.99% | 7 brackets | No |
| DE Delaware | 6.6% | 7 brackets | No |
| SC South Carolina | 6% | 3 brackets | No |
| RI Rhode Island | 5.99% | 3 brackets | No |
| NM New Mexico | 5.9% | 6 brackets | No |
| MD Maryland | 5.75% | 8 brackets | Yes |
| VA Virginia | 5.75% | 4 brackets | No |
| MT Montana | 5.65% | 2 brackets | No |
| KS Kansas | 5.58% | 2 brackets | No |
| ID Idaho | 5.3% | 2 brackets | No |
| GA Georgia | 5.19% | Flat rate | No |
| AL Alabama | 5% | 3 brackets | No |
| IL Illinois | 4.95% | Flat rate | No |
| WV West Virginia | 4.82% | 5 brackets | No |
| MO Missouri | 4.7% | 8 brackets | Yes |
| NE Nebraska | 4.55% | 3 brackets | No |
| OK Oklahoma | 4.5% | 4 brackets | No |
| UT Utah | 4.5% | Flat rate | No |
| CO Colorado | 4.4% | Flat rate | No |
| MI Michigan | 4.25% | Flat rate | Yes |
| MS Mississippi | 4% | 2 brackets | No |
| NC North Carolina | 3.99% | Flat rate | No |
| AR Arkansas | 3.9% | 2 brackets | No |
| IA Iowa | 3.8% | Flat rate | No |
| KY Kentucky | 3.5% | Flat rate | Yes |
| PA Pennsylvania | 3.07% | Flat rate | Yes |
| LA Louisiana | 3% | Flat rate | No |
| IN Indiana | 2.95% | Flat rate | Yes |
| OH Ohio | 2.75% | 2 brackets | Yes |
| AZ Arizona | 2.5% | Flat rate | No |
| ND North Dakota | 2.5% | 3 brackets | No |
US income tax is paid at both the federal and state level. Federal rates range from 10% to 37% (2026). Nine states have no income tax; California has the highest top rate at 13.3%. Most workers also pay 7.65% in FICA taxes (Social Security + Medicare). Click any state above for a full paycheck breakdown.
How US income tax works
The US uses a progressive federal income tax system with seven brackets (10-37% in 2026). Tax is applied only to taxable income, which is gross income minus deductions (the standard deduction is $15,000 for single filers in 2026).
On top of federal income tax, most states levy their own income tax. Nine states - Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming - have no state income tax on wages.
Employees also pay FICA taxes: 6.2% for Social Security (on wages up to $176,100) and 1.45% for Medicare (uncapped), totaling 7.65%. High earners pay an additional 0.9% Medicare surtax on wages above $200,000.
States with the highest income tax (2026)
These states have the highest top marginal rates on ordinary income:
- California - 13.3% top rate
- Hawaii - 11% top rate
- New York - 10.9% top rate
- New Jersey - 10.75% top rate
- Oregon - 9.9% top rate
- Minnesota - 9.85% top rate
- Massachusetts - 9% top rate
- Vermont - 8.75% top rate
States with no income tax
Nine states collect no income tax on wages:
Note: Washington state has a capital gains tax (7%) on gains over $250,000. New Hampshire eliminated its last remaining income tax (on interest and dividends) as of January 1, 2026.
2026 federal income tax brackets
Federal income tax applies to all US residents regardless of state. The 2026 brackets are sorted into tables with taxable income brackets and tax rates.
MFJ = Married Filing Jointly
MFS = Married Filing Separately
HOH = Head of Household
2026 single & married filing jointly tax brackets
| Taxable income (single) | Taxable income (MFJ) | Rate |
|---|---|---|
| $0 - $12,400 | $0 - $24,800 | 10% |
| $12,401 - $50,400 | $24,801 - $100,800 | 12% |
| $50,401 - $105,700 | $100,801 - $211,400 | 22% |
| $105,701 - $201,775 | $211,401 - $403,550 | 24% |
| $201,776 - $256,225 | $403,551 - $512,450 | 32% |
| $256,226 - $640,600 | $512,451 - $768,700 | 35% |
| Over $640,600 | Over $768,700 | 37% |
Source: Internal Revenue Service (IRS): IR-2025-103
2026 married filing separately & head of household tax brackets
| Taxable income (MFS) | Taxable income (HOH) | Rate |
|---|---|---|
| $0 - $12,400 | $0 - $17,700 | 10% |
| $12,401 - $50,400 | $17,701 - $67,450 | 12% |
| $50,401 - $105,700 | $67,451 - $105,700 | 22% |
| $105,701 - $201,775 | $105,701 - $201,750 | 24% |
| $201,776 - $256,225 | $201,751 - $256,200 | 32% |
| $256,226 - $384,350 | $256,201 - $640,600 | 35% |
| Over $384,350 | Over $640,600 | 37% |
Source: Internal Revenue Service (IRS): IR-2025-103
Federal standard deductions 2026
The standard deduction is subtracted from gross income (pre-taxes salary) before applying brackets.
| Filing status | Deduction amount |
|---|---|
| Single | $16,100 |
| Married Filing Jointly (MFJ) | $32,200 |
| Head of Household (HOH) | $24,150 |
| Married Filing Separately (MFS) | $16,100 |