Money data
State Income Tax Rates by State
Top marginal state income tax rate and bracket count for every state that taxes wages, with the salary and paycheck tools to model take-home pay.
Reviewed by BoringToolsKit · August 26, 2026 · State individual income tax brackets from Wikipedia “State income tax” (2026); California adds a 1.1% mental-health surcharge on income over $1M (top effective 14.4%).
The big picture
Nine states collect no individual income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. The rest use either a flat rate (every dollar taxed at the same percentage) or graduated brackets where higher income is taxed at higher rates. The table shows the top marginal rate and the single-filer income level where it kicks in — your effective rate is almost always lower, because lower brackets are taxed at lower rates.
Put the numbers to work
Worked example: $80,000 single filer
Graduated brackets only tax the income inside each band — so the marginal rate (the top band you hit) is never the same as the effective rate (total tax ÷ total income). California, for example, taxes $80,000 like this:
| Bracket | Starts at | Taxed amount | Tax |
|---|---|---|---|
| 1.0% | $0+ | $10,756 | $108 |
| 2.0% | $10,756+ | $14,743 | $295 |
| 4.0% | $25,499+ | $14,746 | $590 |
| 6.0% | $40,245+ | $15,621 | $937 |
| 8.0% | $55,866+ | $14,740 | $1,179 |
| 9.3% | $70,606+ | $9,394 | $874 |
| Total | $3,982 |
Compare the same $80,000 across four states:
| State | Structure | Estimated tax | Effective rate | Marginal rate |
|---|---|---|---|---|
| California | Graduated | $3,982 | 4.98% | 9.3% |
| New York | Graduated | $4,235 | 5.29% | 5.5% |
| North Carolina | Flat | $3,400 | 4.25% | 4.2% |
| Texas | No income tax | $0 | 0% | No state income tax |
How to read this: the marginal rate is the tax on the last dollar; the effective rate is the tax on the whole income. The bracket math above is a simplified single-filer illustration — it excludes the standard deduction, exemptions, credits, and any local/city income taxes, and real state rules differ (some states tax differently for married filers or phase out deductions). It is informational, not tax advice. See the full bracket tables for every state →