Income-level comparison
State income tax by income level
How much state income tax you’d pay on $50,000, $100,000, and $150,000 as a single filer — in every state that taxes wages.
Quick answer
Current state income tax by income level rules and rates by state, with the calculator to apply them to your own numbers.
Reviewed by BoringToolsKit · August 26, 2026 · Rate-integrity pass 2026-09-12: flat-rate and no-income-tax states verified against their own revenue departments; graduated-bracket states remain unverified estimates. Simplified illustration for a single filer — excludes the standard deduction, exemptions, credits, and any local/city income taxes, and real state rules differ (married-filer brackets, phase-outs, inflation indexing). Rules change year to year; verify with the state revenue department. Informational, not tax advice.
What you actually pay at each income
Graduated brackets mean the top rate is misleading — what matters is your effective rate at your income. This table shows the estimated single-filer state income tax before deductions, exemptions, and credits at three common incomes, sorted by the effective rate at $100,000.
Tax at $50k · $100k · $150k
| State | Structure | $50,000 | $100,000 | $150,000 | Effective @ $100k |
|---|---|---|---|---|---|
| North Dakota | Graduated | $30 | $1,005 | $1,980 | 1.00% |
| Arizona | Flat 2.5% | $1,250 | $2,500 | $3,750 | 2.50% |
| Ohio | Flat 2.75% | $1,375 | $2,750 | $4,125 | 2.75% |
| Indiana | Flat 2.95% | $1,475 | $2,950 | $4,425 | 2.95% |
| Louisiana | Flat 3.0% | $1,500 | $3,000 | $4,500 | 3.00% |
| Pennsylvania | Flat 3.07% | $1,535 | $3,070 | $4,605 | 3.07% |
| Kentucky | Flat 3.5% | $1,750 | $3,500 | $5,250 | 3.50% |
| Iowa | Flat 3.8% | $1,900 | $3,800 | $5,700 | 3.80% |
| Arkansas | Graduated | $1,864 | $3,814 | $5,764 | 3.81% |
| Rhode Island | Graduated | $1,875 | $3,951 | $6,326 | 3.95% |
| Mississippi | Graduated | $1,760 | $3,960 | $6,160 | 3.96% |
| West Virginia | Graduated | $1,610 | $3,982 | $6,392 | 3.98% |
| North Carolina | Flat 3.99% | $1,995 | $3,990 | $5,985 | 3.99% |
| New Jersey | Graduated | $1,270 | $4,244 | $7,429 | 4.24% |
| Michigan | Flat 4.25% | $2,125 | $4,250 | $6,375 | 4.25% |
| New Mexico | Graduated | $1,941 | $4,358 | $6,808 | 4.36% |
| Colorado | Flat 4.4% | $2,200 | $4,400 | $6,600 | 4.40% |
| Utah | Flat 4.45% | $2,225 | $4,450 | $6,675 | 4.45% |
| Missouri | Graduated | $2,174 | $4,524 | $6,874 | 4.52% |
| Oklahoma | Graduated | $2,186 | $4,562 | $6,936 | 4.56% |
| Maryland | Graduated | $2,322 | $4,698 | $7,260 | 4.70% |
| Nebraska | Graduated | $2,122 | $4,722 | $7,322 | 4.72% |
| Connecticut | Graduated | $2,000 | $4,750 | $7,750 | 4.75% |
| Wisconsin | Graduated | $2,254 | $4,904 | $7,554 | 4.90% |
| Illinois | Flat 4.95% | $2,475 | $4,950 | $7,425 | 4.95% |
| Alabama | Graduated | $2,460 | $4,960 | $7,460 | 4.96% |
| Georgia | Flat 4.99% | $2,495 | $4,990 | $7,485 | 4.99% |
| Massachusetts | Graduated | $2,500 | $5,000 | $7,500 | 5.00% |
| Vermont | Graduated | $1,743 | $5,043 | $8,683 | 5.04% |
| Idaho | Graduated | $2,395 | $5,045 | $7,695 | 5.05% |
| South Carolina | Graduated | $2,358 | $5,358 | $8,358 | 5.36% |
| New York | Graduated | $2,585 | $5,432 | $8,432 | 5.43% |
| Virginia | Graduated | $2,618 | $5,492 | $8,368 | 5.49% |
| Kansas | Graduated | $2,703 | $5,493 | $8,283 | 5.49% |
| Delaware | Graduated | $2,388 | $5,584 | $8,884 | 5.58% |
| Montana | Graduated | $2,697 | $5,647 | $8,597 | 5.65% |
| California | Graduated | $1,578 | $5,842 | $10,492 | 5.84% |
| Minnesota | Graduated | $2,928 | $6,328 | $10,179 | 6.33% |
| Hawaii | Graduated | $2,691 | $6,491 | $10,366 | 6.49% |
| Maine | Graduated | $3,120 | $6,642 | $10,217 | 6.64% |
| Washington, D.C. | Graduated | $2,850 | $6,900 | $11,150 | 6.90% |
| Oregon | Graduated | $4,066 | $8,441 | $13,104 | 8.44% |
| Alaska | No income tax | — | — | — | 0.00% |
| Florida | No income tax | — | — | — | 0.00% |
| Nevada | No income tax | — | — | — | 0.00% |
| New Hampshire | No income tax | — | — | — | 0.00% |
| South Dakota | No income tax | — | — | — | 0.00% |
| Tennessee | No income tax | — | — | — | 0.00% |
| Texas | No income tax | — | — | — | 0.00% |
| Washington | No income tax | — | — | — | 0.00% |
| Wyoming | No income tax | — | — | — | 0.00% |
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming have no state individual income tax.
How this is computed
Each figure applies the state’s single-filer bracket table to the income, taxing only the amount inside each band, with no standard deduction, exemptions, credits, or local/city taxes. Married-filer brackets, phase-outs, and inflation indexing differ. Verify with the state revenue department. Informational, not tax advice.
