★ MONEY · 2026 STATE INCOME TAX RATES · ALL 50 STATES + DC
On the defaults — $75,000 of income in California at 13.30%: estimated state tax $9,975.00, and after-tax income $65,025.00. This is reference table #266 in the Bright Side Kit money collection: the highest top rate in 2026 is California at 13.30%, followed by Hawaii at 11.00% and New York at 10.90%, and the lowest non-zero top rate is 2.50% in Arizona and North Dakota — from the Tax Foundation’s “2026 State Income Tax Rates and Brackets” (as of February 11, 2026). Pick your state and your income and the calculator estimates your state tax at the top marginal rate. This is an upper-bound estimate — it applies the top rate to your whole income, so your real bill is lower in graduated states because the first dollars are taxed at lower rates.
Every state’s 2026 top income tax rate — flat, graduated, or none — with a calculator that estimates your state tax at the top marginal rate. This is an upper-bound estimate: it applies the top rate to your whole income, so your real bill is lower in graduated states because the first dollars are taxed at lower rates; for flat-rate states the figure is exact; for no-tax states it is $0; local (county/city) income taxes are NOT included.
On the defaults — $75,000 of income in California at 13.30% — the estimated state tax is $9,975.00, and the after-tax income is $65,025.00. The rates in the table are the 2026 top marginal rates from the Tax Foundation’s “2026 State Income Tax Rates and Brackets” (as of February 11, 2026).
This is an upper-bound estimate. The calculator applies the top rate to your whole income, so your real bill is lower in graduated states because the first dollars are taxed at lower rates — only the dollars above the top bracket’s threshold actually face the top rate. For flat-rate states the figure is exact, because every dollar faces the same rate. For the eight no-tax states it is $0. Local (county/city) income taxes are not included, and the calculator uses the top marginal rate only, not the full bracket schedule.
The counts tell the story at a glance: 8 states levy no income tax, 15 states charge one flat rate on all income, and 26 states plus DC use graduated brackets, while Washington taxes no wage income at all — it taxes capital gains only. The highest top rates are California 13.30%, Hawaii 11.00%, and New York 10.90%; the lowest non-zero top rate is 2.50%, in Arizona and North Dakota.
The table below is the full 2026 top marginal rate for every state plus DC. Every cell is derived from the rates data by the table function — the rate column is the top marginal rate, and the structure column tells you whether that rate applies to all income (flat), only to the top bracket (graduated), or to nothing at all (none). The 2026 rates come from the Tax Foundation’s “2026 State Income Tax Rates and Brackets” (as of February 11, 2026).
| State | 2026 top marginal rate | Structure |
|---|---|---|
| Alabama | 5.00% | Graduated |
| Alaska | 0.00% | None |
| Arizona | 2.50% | Flat |
| Arkansas | 3.90% | Graduated |
| California | 13.30% | Graduated |
| Colorado | 4.40% | Flat |
| Connecticut | 6.99% | Graduated |
| Delaware | 6.60% | Graduated |
| Florida | 0.00% | None |
| Georgia | 5.19% | Flat |
| Hawaii | 11.00% | Graduated |
| Idaho | 5.30% | Flat |
| Illinois | 4.95% | Flat |
| Indiana | 2.95% | Flat |
| Iowa | 3.80% | Flat |
| Kansas | 5.58% | Graduated |
| Kentucky | 3.50% | Flat |
| Louisiana | 3.00% | Flat |
| Maine | 7.15% | Graduated |
| Maryland | 6.50% | Graduated |
| Massachusetts | 9.00% | Graduated |
| Michigan | 4.25% | Flat |
| Minnesota | 9.85% | Graduated |
| Mississippi | 4.00% | Flat |
| Missouri | 4.70% | Graduated |
| Montana | 5.65% | Graduated |
| Nebraska | 4.55% | Graduated |
| Nevada | 0.00% | None |
| New Hampshire | 0.00% | None |
| New Jersey | 10.75% | Graduated |
| New Mexico | 5.90% | Graduated |
| New York | 10.90% | Graduated |
| North Carolina | 3.99% | Flat |
| North Dakota | 2.50% | Graduated |
| Ohio | 2.75% | Flat |
| Oklahoma | 4.50% | Graduated |
| Oregon | 9.90% | Graduated |
| Pennsylvania | 3.07% | Flat |
| Rhode Island | 5.99% | Graduated |
| South Carolina | 6.00% | Graduated |
| South Dakota | 0.00% | None |
| Tennessee | 0.00% | None |
| Texas | 0.00% | None |
| Utah | 4.50% | Flat |
| Vermont | 8.75% | Graduated |
| Virginia | 5.75% | Graduated |
| Washington | 0% on wages (capital gains only) | None on wages (capital gains only) |
| West Virginia | 4.82% | Graduated |
| Wisconsin | 7.65% | Graduated |
| Wyoming | 0.00% | None |
| District of Columbia | 10.75% | Graduated |
South Carolina: the top rate is 6.00% as of January 1, 2026 and rises to 6.20% on July 1, 2026 — so $75,000 of income is $4,500.00 at the January rate and would be $4,650.00 at the July rate. Washington: it taxes no wage income — it taxes capital gains at 7% over $278,000 and 9% over $1,000,000, so $75,000 of wages is $0.00. California: the 13.30% includes the 1% mental-health surcharge on income over $1 million. Massachusetts: the 9.00% is 5% plus a 4% surtax over $1,083,150. Maryland: the 6.50% top rate is new — the 2025 brackets added 6.25% over $500,000 and 6.50% over $1 million. New Hampshire: it repealed its interest-and-dividends tax in 2025 and now levies no income tax.
Setup: the annual income is $75,000 and the state is California, whose 2026 top marginal rate is 13.30%.
Line 1 — estimated state tax: tax = income × top rate = $75,000 × 0.1330 = $9,975.00. That is the whole income taxed at the top rate — the upper bound, not the real bill, because California’s graduated brackets tax the first dollars at lower rates.
Line 2 — after-tax income: after-tax income = income − tax = $75,000 − $9,975.00 = $65,025.00.
Line 3 — effective rate: the effective rate is the top rate itself, 13.30% — the calculator applies one rate to the whole income, so the effective rate and the top rate are the same number here. Totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum.
Line 4 — a flat-rate state: in Illinois, a flat 4.95% on $75,000 is $75,000 × 0.0495 = $3,712.50, after-tax income $71,287.50 — and because Illinois charges one rate on every dollar, that figure is exact, not an upper bound.
Line 5 — a no-tax state: in Texas, 0% on $75,000 is $0.00, after-tax income $75,000.00 — the whole paycheck stays yours, at least at the state level.
Income $50,000, California: estimated state tax $6,650.00; after-tax income $43,350.00. A third less income than the default, a third less tax — the model is linear in income, so the tax scales with it.
Income $100,000, California: estimated state tax $13,300.00; after-tax income $86,700.00. Double the $50,000 case, double the tax — again, the top rate times the whole income.
Income $200,000, California: estimated state tax $26,600.00; after-tax income $173,400.00. Four times the $50,000 income, four times the tax — and remember, the real California bill at $200,000 is lower than this, because only the top slice faces 13.30%.
Texas, $75,000: estimated state tax $0.00; after-tax income $75,000.00. Texas is one of the eight states with no income tax at all.
New York, $75,000: estimated state tax $8,175.00; after-tax income $66,825.00. New York’s 10.90% is the third-highest top rate in the country, and on $75,000 it costs $1,800.00 less than California’s 13.30%.
Florida, $75,000: estimated state tax $0.00; after-tax income $75,000.00. Florida joins Texas among the eight no-tax states — the same $75,000 keeps $9,975.00 more than in California.
Illinois, $75,000: estimated state tax $3,712.50; after-tax income $71,287.50. Illinois charges a flat 4.95%, so this figure is exact, not an upper bound.
Hawaii, $75,000: estimated state tax $8,250.00; after-tax income $66,750.00. Hawaii’s 11.00% is the second-highest top rate in the country.
Income for an estimated tax of exactly $10,000 in California (13.30%): exactly $75,187.9699 — displayed $75,187.97 gives tax $10,000.00, and $1 less, $75,186.97, gives tax $9,999.87. The star is DOLLARS. Verdict: CONTINUOUS — the displayed forward lands exactly on $10,000.00, which is correct under the continuous convention: the exact income is $75,187.9699, and the displayed cents are rounded from it.
Rate for an estimated tax of exactly $5,000 at $75,000 income: exactly 6.6667% — displayed 6.67% gives tax $5,002.50; 6.66% gives tax $4,995.00; 6.68% gives tax $5,010.00. The star is PERCENT. Verdict: CONTINUOUS — the displayed rate is rounded from the exact 6.6667%, so the displayed forward does not land exactly on $5,000.00.
Income for an estimated tax of exactly $7,500 in New York (10.90%): exactly $68,807.3394 — displayed $68,807.34 gives tax $7,500.00, and $1 less, $68,806.34, gives tax $7,499.89. The star is DOLLARS. Verdict: CONTINUOUS — the displayed forward lands exactly on $7,500.00, which is correct under the continuous convention: the exact income is $68,807.3394, and the displayed cents are rounded from it.
Income for an estimated tax of exactly $3,712.50 in Illinois (4.95%): exactly $75,000.0000 — displayed $75,000.00 gives tax $3,712.50, and $1 less, $74,999.00, gives tax $3,712.45. The star is DOLLARS. Verdict: CONTINUOUS — the exact income is a round $75,000.0000, so the displayed value is the exact value.
Rate for an estimated tax of exactly $2,500 at $50,000 income: exactly 5.0000% — displayed 5.00% gives tax $2,500.00; 4.99% gives tax $2,495.00; 5.01% gives tax $2,505.00. The star is PERCENT. Verdict: CONTINUOUS — the exact rate is a round 5.0000%, so the displayed value is the exact value.
Income for an estimated tax of exactly $20,000 in California (13.30%): exactly $150,375.9398 — displayed $150,375.94 gives tax $20,000.00, and $1 less, $150,374.94, gives tax $19,999.87. The star is DOLLARS. Verdict: CONTINUOUS — the displayed forward lands exactly on $20,000.00, which is correct under the continuous convention: the exact income is $150,375.9398, and the displayed cents are rounded from it.
The defaults are an income of $75,000 in California at 13.30% — estimated state tax $9,975.00, after-tax income $65,025.00, effective rate 13.30%. With $0 of income the tax is $0.00 — a model-level outcome, not an error. At $1,000,000 in California the tax is $133,000.00, and in Texas it is $0.00. In Washington, $75,000 of wages is $0.00 — Washington taxes capital gains only, not wages. At $10,000 in California the tax is $1,330.00, and in South Carolina $75,000 is $4,500.00 at the 6.00% rate in force on January 1, 2026 (6.20% from July 1, 2026). The calculator accepts an income from $0 to $10,000,000, so an income below $0 or above $10,000,000 is a validation error, not a result.
| Output | Formula | What it means |
|---|---|---|
| Annual income | your input | $75,000.00. |
| State | your input, from the table | California. |
| 2026 top marginal rate | the state’s top rate, from the Tax Foundation table | 13.30%. |
| Estimated state tax | income × top rate | $9,975.00. |
| After-tax income | income − estimated state tax | $65,025.00. |
| Effective rate | the top rate, as a percent | 13.30%. |
| Income for a $10,000 tax in California | bisection on the tax function, target $10,000 | $75,187.97 → 75,187.97. |
| Rate for a $5,000 tax at $75,000 | bisection on the tax function, target $5,000 | 6.67% → 6.67%. |
| Income for a $7,500 tax in New York | bisection on the tax function, target $7,500 | $68,807.34 → 68,807.34. |
| Income for a $3,712.50 tax in Illinois | bisection on the tax function, target $3,712.50 | $75,000.00 → 75,000.00. |
| Rate for a $2,500 tax at $50,000 | bisection on the tax function, target $2,500 | 5.00% → 5.00%. |
| Income for a $20,000 tax in California | bisection on the tax function, target $20,000 | $150,375.94 → 150,375.94. |
| At $75,186.97 (one dollar less) | calc(75186.97, California) | Annual income $75,186.97 in California at 13.30%: estimated state tax $9,999.87; after-tax income $65,187.10. |
| At 6.66% (0.01pp lower) | rate 6.66% at $75,000 | Annual income $75,000.00 at 6.66%: estimated state tax $4,995.00; after-tax income $70,005.00. |
| At 6.68% (0.01pp higher) | rate 6.68% at $75,000 | Annual income $75,000.00 at 6.68%: estimated state tax $5,010.00; after-tax income $69,990.00. |
| At $68,806.34 (one dollar less) | calc(68806.34, New York) | Annual income $68,806.34 in New York at 10.90%: estimated state tax $7,499.89; after-tax income $61,306.45. |
| At $74,999.00 (one dollar less) | calc(74999, Illinois) | Annual income $74,999.00 in Illinois at 4.95%: estimated state tax $3,712.45; after-tax income $71,286.55. |
| At 4.99% (0.01pp lower) | rate 4.99% at $50,000 | Annual income $50,000.00 at 4.99%: estimated state tax $2,495.00; after-tax income $47,505.00. |
| At 5.01% (0.01pp higher) | rate 5.01% at $50,000 | Annual income $50,000.00 at 5.01%: estimated state tax $2,505.00; after-tax income $47,495.00. |
| At $150,374.94 (one dollar less) | calc(150374.94, California) | Annual income $150,374.94 in California at 13.30%: estimated state tax $19,999.87; after-tax income $130,375.07. |
| Income $50,000, California | same model | Annual income $50,000.00 in California at 13.30%: estimated state tax $6,650.00; after-tax income $43,350.00. |
| Income $100,000, California | same model | Annual income $100,000.00 in California at 13.30%: estimated state tax $13,300.00; after-tax income $86,700.00. |
| Income $200,000, California | same model | Annual income $200,000.00 in California at 13.30%: estimated state tax $26,600.00; after-tax income $173,400.00. |
| Texas, $75,000 | same model | Annual income $75,000.00 in Texas at 0.00%: estimated state tax $0.00; after-tax income $75,000.00. |
| New York, $75,000 | same model | Annual income $75,000.00 in New York at 10.90%: estimated state tax $8,175.00; after-tax income $66,825.00. |
| Florida, $75,000 | same model | Annual income $75,000.00 in Florida at 0.00%: estimated state tax $0.00; after-tax income $75,000.00. |
| Illinois, $75,000 | same model | Annual income $75,000.00 in Illinois at 4.95%: estimated state tax $3,712.50; after-tax income $71,287.50. |
| Hawaii, $75,000 | same model | Annual income $75,000.00 in Hawaii at 11.00%: estimated state tax $8,250.00; after-tax income $66,750.00. |
The rates are the 2026 top marginal individual income tax rates from the Tax Foundation’s “2026 State Income Tax Rates and Brackets” (as of February 11, 2026). The calculator applies the top rate to your whole income: that is an upper bound in graduated states, exact in flat-rate states, and $0 in no-tax states. It does not run the full bracket schedule, so it cannot give your exact graduated-state bill; it does not include local (county/city) income taxes, credits, deductions, or the federal deduction for state taxes; and it uses the January 1, 2026 South Carolina rate of 6.00% (6.20% from July 1, 2026). Use the table to compare states and to size the worst case, not as tax advice.
Bright Side Kit. "2026 State Income Tax Rates: All 50 States + DC Chart" https://brightoolbox.com/2026-state-income-tax-rates/ Accessed October 26, 2026.California, at 13.30%. Hawaii is next at 11.00%, then New York at 10.90%. On $75,000 of income the upper-bound estimates are $9,975.00 in California, $8,250.00 in Hawaii, and $8,175.00 in New York. The lowest non-zero top rate is 2.50%, in Arizona and North Dakota.
Eight states: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming. On $75,000 of income the estimated state tax in each of them is $0.00 and the after-tax income is $75,000.00. Washington is a separate case: it taxes no wage income either, but it does tax capital gains at 7% over $278,000 and 9% over $1,000,000. New Hampshire repealed its interest-and-dividends tax in 2025 and now levies no income tax.
Fifteen states charge one flat rate on all income. They are Arizona (2.50%), Colorado (4.40%), Georgia (5.19%), Idaho (5.30%), Illinois (4.95%), Indiana (2.95%), Iowa (3.80%), Kentucky (3.50%), Louisiana (3.00%), Michigan (4.25%), Mississippi (4.00%), North Carolina (3.99%), Ohio (2.75%), Pennsylvania (3.07%), and Utah (4.50%). In a flat-rate state the calculator’s figure is exact, because every dollar faces the same rate.
No — in graduated states it is an upper bound, and your real bill is lower. The calculator applies the top rate to your whole income, but in a graduated state only the dollars above the top bracket’s threshold face the top rate — the first dollars are taxed at lower rates. In flat-rate states the figure is exact, and in no-tax states it is $0. Local (county/city) income taxes are not included, and the calculator does not run the full bracket schedule, credits, or deductions.
$75,187.9699 exactly; displayed $75,187.97. At the displayed $75,187.97 in California at 13.30% the estimated tax is $10,000.00, and $1 less, $75,186.97, gives $9,999.87. For $20,000 of tax the exact income is $150,375.9398; displayed $150,375.94 gives $20,000.00, and $1 less, $150,374.94, gives $19,999.87.
6.6667% exactly; displayed 6.67%. At the displayed 6.67% the tax on $75,000 is $5,002.50 (6.66% gives $4,995.00; 6.68% gives $5,010.00), because the displayed rate is rounded from the exact 6.6667%. At $50,000 of income the exact rate for $2,500 of tax is 5.0000%; displayed 5.00% gives $2,500.00 (4.99% gives $2,495.00; 5.01% gives $2,505.00).
Yes, both are special cases in the table. Washington taxes no wage income — $75,000 of wages is $0.00 — but it taxes capital gains at 7% over $278,000 and 9% over $1,000,000. South Carolina’s top rate is 6.00% as of January 1, 2026 and rises to 6.20% on July 1, 2026, so $75,000 is $4,500.00 at the January rate. California’s 13.30% includes the 1% mental-health surcharge on income over $1 million, Massachusetts’ 9.00% is 5% plus a 4% surtax over $1,083,150, and Maryland’s 6.50% top rate is new for 2025 brackets.
At $0 of income the tax is $0.00; at $1,000,000 in California it is $133,000.00 and in Texas it is $0.00; at $10,000 in California it is $1,330.00. All three are model-level outcomes, not errors. In Washington, $75,000 of wages is $0.00 because the state taxes capital gains only. An income below $0 or above $10,000,000 is a validation error, not a result.