Every state that taxes income builds the bill the same way — start with income, subtract deductions and exemptions, apply the rate schedule, then subtract credits — but the details differ enormously. This calculator holds the 2026 rates, brackets, standard deductions and personal exemptions for all 50 states and the District of Columbia, shows the bracket-by-bracket math for the state you pick, and ranks every state at the same income.
How to use the state income tax calculator
- Choose the state and your filing status.
- Say whether the amount you’ll enter is income before deductions (wages and other income after pre-tax 401(k) and health deductions — about the same as federal AGI) or state taxable income that already has the state’s deductions taken out.
- Enter the income for 2026.
- Read the estimated tax, effective and marginal rates and the bracket table. A second table lists the tax on the same income in all 51 jurisdictions, highest first.
State income tax formula
Graduated states tax each slice of income at its own rate, so only the dollars above a threshold see the higher rate. Some states start from federal taxable income (Colorado, Iowa, Montana and North Dakota) and so inherit the federal standard deduction; others set their own amounts, give a credit instead of a deduction, or — like South Carolina since its 2026 reform — use a deduction that phases out as income rises. A few add special rules the calculator applies: Alabama and Missouri let you deduct federal income tax, Oregon subtracts it up to a cap, Utah’s taxpayer credit phases out with income, Wisconsin’s standard deduction slides toward zero, and Connecticut and New York recapture the benefit of their lower brackets at higher incomes.
Worked example
Single filer in California with $75,000 of income before deductions.
Taxable income = $75,000 − $5,900 standard deduction = $69,100
Brackets: 1% × $11,456.00 + 2% × $15,701.00 + 4% × $15,704.00 + 6% × $16,637.00 + 8% × $9,602.00 = $2,823.12
Minus the $158.00 personal exemption credit = $2,665.12, an effective rate of 3.55%.
At the same $75,000, a single filer would owe $3,453 in New York, $2,303 in Pennsylvania and $3,568 in Illinois — and nothing in Texas or Florida.
Highest and lowest top rates in 2026
| State | Top rate | Applies above (single) |
|---|---|---|
| California | 13.3% | $1,000,000 |
| Hawaii | 11% | $325,000 |
| New York | 10.9% | $25,000,000 |
| District of Columbia | 10.75% | $1,000,000 |
| New Jersey | 10.75% | $1,000,000 |
| Oregon | 9.9% | $125,000 |
| … | ||
| Louisiana | 3% | all taxable income |
| Indiana | 2.95% | all taxable income |
| Ohio | 2.75% | $26,050 |
| North Dakota | 2.5% | $250,400 |
| Arizona | 2.5% | all taxable income |
Top rates make headlines, but deductions and bracket widths drive what typical earners pay. Pennsylvania’s flat 3.07% has no standard deduction, for instance, while Ohio taxes nothing on the first $26,050.
Flat-tax states
| State | 2026 rate |
|---|---|
| Arizona | 2.5% |
| Ohio | 2.75% |
| Indiana | 2.95% |
| Louisiana | 3% |
| Pennsylvania | 3.07% |
| Kentucky | 3.5% |
| Iowa | 3.8% |
| North Carolina | 3.99% |
| Mississippi | 4% |
| Michigan | 4.25% |
| Colorado | 4.4% |
| Utah | 4.45% |
| Illinois | 4.95% |
| Georgia | 4.99% |
| Idaho | 5.3% |
Some of these still exempt a first slice of income with a 0% bracket — Ohio up to $26,050, Mississippi up to $10,000, Idaho up to $4,811 for single filers (the 2025 band) — so their effective rates on modest incomes are well below the headline rate.
What this estimate leaves out
The calculator covers wage-type income with the standard deduction and personal exemptions for the taxpayer and spouse. It does not add dependent exemptions or credits, itemized deductions, retirement-income exclusions, capital gains rules (such as Washington’s capital gains tax or Massachusetts’ 8.5% short-term rate), local income taxes or credits for taxes paid to other states. For take-home pay including federal tax and payroll contributions, use the paycheck calculator; for the federal return, use the income tax calculator.
Estimates only — not tax advice. Rates and brackets come from state revenue departments and the Tax Foundation's 2026 state income tax table, checked October 2026. Your state's instructions and tax tables are authoritative.
Frequently asked questions
Which states have no state income tax in 2026?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming have no individual income tax. Washington taxes only certain long-term capital gains, not wages. New Hampshire's tax on interest and dividends was repealed starting with 2025.
Which state has the highest income tax rate?
California's top rate is 13.3%, which includes a 1% surcharge on taxable income over $1 million. Hawaii (11%), New York (10.9% above $25 million), and New Jersey and the District of Columbia (10.75% above $1 million) follow. Top rates often apply only to very high incomes, so effective rates for typical earners are far lower.
What is the difference between taxable income and income before deductions?
Income before deductions is roughly your federal adjusted gross income: wages and other income after pre-tax 401(k) and health deductions. State taxable income is what remains after the state's standard deduction and personal exemptions. Choose the matching option in the calculator so deductions are not subtracted twice.
What is a flat income tax?
A flat tax applies one rate to all taxable income, although many flat-tax states still exempt a first slice of income through a standard deduction, a personal exemption or a 0% bracket. 15 states use a single rate for 2026, from 2.5% in Arizona to 5.3% in Idaho.
Do I pay state income tax where I live or where I work?
Generally both can tax you: your home state taxes all of your income and the state where you work taxes wages earned there, and your home state then gives a credit for the other state's tax. Some neighboring states have reciprocity agreements so only the home state taxes wages.