Calculate state income tax for all 50 states. Compare state tax rates and see how much you would save in a no-income-tax state.
State income taxes vary dramatically across the United States in 2026. Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming), while California has the nation's highest top marginal rate at 13.3%. Most states with income taxes use progressive bracket systems similar to the federal government, though some use flat rates. The state income tax you pay is partially deductible on your federal return via the SALT (State and Local Tax) deduction, capped at $40,400 in 2026. For individual state calculators with state-specific brackets, deductions, and tax credits, see the state-specific pages linked below.
Nine states have no state income tax as of 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Residents of these states pay no state income tax on wages and salary. However, some of these states have higher property taxes or sales taxes to compensate. New Hampshire taxes interest and dividend income at 3% (though this is being phased out). Washington imposes a capital gains tax on gains over $250,000.
Most states with income taxes use progressive tax brackets similar to the federal system, though some states use a flat rate. State income tax is calculated separately from federal income tax, typically starting with your federal AGI or taxable income and applying state-specific adjustments. State taxes are paid through payroll withholding (employer deducts state tax each paycheck) or quarterly estimated payments for self-employed individuals. State income taxes paid are deductible on federal Schedule A (up to the $40,400 SALT cap in 2026).
If you live and work in different states, you may owe taxes in both. Most states have reciprocity agreements with neighboring states, allowing residents to pay taxes only in their home state. Without a reciprocity agreement, you would file in both states — paying your work state tax and receiving a credit in your home state to avoid double taxation. Remote workers who work entirely from home generally only owe taxes to their home state. Consult a tax professional if you work in multiple states.
State income tax directly reduces your take-home pay through paycheck withholding. States with high income tax rates (like California at 13.3% top rate, Hawaii at 11%, or New Jersey at 10.75%) significantly reduce net pay for high earners. For example, someone earning $100,000 in California pays roughly $7,000–$9,000 in state income tax annually, reducing take-home pay by about $600–$750/month. In contrast, residents of no-income-tax states like Texas or Florida keep all of that as take-home pay.
California has the highest top marginal state income tax rate at 13.3%, applying to incomes over $1 million. Other high-rate states include Hawaii (11% top rate), New Jersey (10.75%), Oregon (9.9%), Minnesota (9.85%), and New York (10.9% top rate). However, top marginal rates only affect the highest earners. Effective state income tax rates for average earners in these states are typically 4-7%. States like Pennsylvania (3.07% flat), Indiana (3.05%), and Michigan (4.25%) have lower flat rates.