{
  "lastUpdated": "2026-10-06T18:49:05.011Z",
  "source": "Tax Foundation State Tax Map 2026 (Janelle Fritts, 2026-02-17)",
  "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/",
  "license": "CC0 1.0 (public domain)",
  "data": [
    {
      "state": "Alaska",
      "code": "AK",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Florida",
      "code": "FL",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Nevada",
      "code": "NV",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "New Hampshire",
      "code": "NH",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "No wage income tax. Repealed interest/dividend tax effective 2025 (last tax year 2024).",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "South Dakota",
      "code": "SD",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Tennessee",
      "code": "TN",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "Hall Income Tax (interest/dividend) fully repealed 2021.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Texas",
      "code": "TX",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Washington",
      "code": "WA",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "No wage income tax. Capital gains tax 7% (>$262K single) effective 2025 (Engrossed Substitute HB 1496).",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Wyoming",
      "code": "WY",
      "topMarginalRate": 0,
      "rateStructure": "NONE",
      "effectiveYear": 2026,
      "brackets": 0,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Arizona",
      "code": "AZ",
      "topMarginalRate": 0.025,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "2.5% flat. Among lowest graduated-state top rates.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Colorado",
      "code": "CO",
      "topMarginalRate": 0.044,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "4.4% flat (reduced from 4.55% in 2024 session).",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Georgia",
      "code": "GA",
      "topMarginalRate": 0.0529,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Idaho",
      "code": "ID",
      "topMarginalRate": 0.058,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Illinois",
      "code": "IL",
      "topMarginalRate": 0.0495,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Indiana",
      "code": "IN",
      "topMarginalRate": 0.0305,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Iowa",
      "code": "IA",
      "topMarginalRate": 0.038,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Kentucky",
      "code": "KY",
      "topMarginalRate": 0.035,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Louisiana",
      "code": "LA",
      "topMarginalRate": 0.03,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Michigan",
      "code": "MI",
      "topMarginalRate": 0.0425,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Mississippi",
      "code": "MS",
      "topMarginalRate": 0.04,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "Targeting full elimination by 2040 per 2022 legislation.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "North Carolina",
      "code": "NC",
      "topMarginalRate": 0.04,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Pennsylvania",
      "code": "PA",
      "topMarginalRate": 0.0307,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Utah",
      "code": "UT",
      "topMarginalRate": 0.0465,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Ohio",
      "code": "OH",
      "topMarginalRate": 0.028,
      "rateStructure": "FLAT",
      "effectiveYear": 2026,
      "brackets": 1,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Alabama",
      "code": "AL",
      "topMarginalRate": 0.05,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 3,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Arkansas",
      "code": "AR",
      "topMarginalRate": 0.039,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 2,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "California",
      "code": "CA",
      "topMarginalRate": 0.133,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 9,
      "notes": "HIGHEST in nation. Plus 1.1% payroll tax on wages (Mental Health Services Tax) → all-in top ~14.4%.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Connecticut",
      "code": "CT",
      "topMarginalRate": 0.0699,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 7,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Delaware",
      "code": "DE",
      "topMarginalRate": 0.066,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 6,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Hawaii",
      "code": "HI",
      "topMarginalRate": 0.11,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 12,
      "notes": "12 brackets — most in nation.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Kansas",
      "code": "KS",
      "topMarginalRate": 0.057,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 2,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Maine",
      "code": "ME",
      "topMarginalRate": 0.0715,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 3,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Maryland",
      "code": "MD",
      "topMarginalRate": 0.0575,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 8,
      "notes": "Plus local piggyback tax (avg 2.25%, max 3.20%). Combined top effective ~8.95%.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Massachusetts",
      "code": "MA",
      "topMarginalRate": 0.09,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 2,
      "notes": "Plus 4% surtax on income >$1M (Millionaires Tax, ballot 2022).",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Minnesota",
      "code": "MN",
      "topMarginalRate": 0.0985,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Missouri",
      "code": "MO",
      "topMarginalRate": 0.0495,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 9,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Montana",
      "code": "MT",
      "topMarginalRate": 0.057,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 2,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Nebraska",
      "code": "NE",
      "topMarginalRate": 0.0584,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "New Jersey",
      "code": "NJ",
      "topMarginalRate": 0.1075,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 8,
      "notes": "Among highest. Plus temporary 2.5% surtax for incomes >$10M (Workforce Social Care Act, 2024-2034).",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "New Mexico",
      "code": "NM",
      "topMarginalRate": 0.059,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "New York",
      "code": "NY",
      "topMarginalRate": 0.109,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 9,
      "notes": "Top 10.9% applies to income >$25M (post-OBBBA). Plus NYC local tax up to 3.876%.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "North Dakota",
      "code": "ND",
      "topMarginalRate": 0.025,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 2,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Oklahoma",
      "code": "OK",
      "topMarginalRate": 0.0475,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 6,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Oregon",
      "code": "OR",
      "topMarginalRate": 0.099,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Rhode Island",
      "code": "RI",
      "topMarginalRate": 0.0599,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 5,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "South Carolina",
      "code": "SC",
      "topMarginalRate": 0.064,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 3,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Vermont",
      "code": "VT",
      "topMarginalRate": 0.0875,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 7,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Virginia",
      "code": "VA",
      "topMarginalRate": 0.0575,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "West Virginia",
      "code": "WV",
      "topMarginalRate": 0.0482,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 5,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "Wisconsin",
      "code": "WI",
      "topMarginalRate": 0.0765,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 4,
      "notes": "",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    },
    {
      "state": "District of Columbia",
      "code": "DC",
      "topMarginalRate": 0.1075,
      "rateStructure": "GRADUATED",
      "effectiveYear": 2026,
      "brackets": 6,
      "notes": "Top 10.75% for income >$1M. Plus DC local deductions and credits.",
      "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
    }
  ]
}