State Income Tax Guides 2026

The nation's highest income tax rates with 9 brackets. High earners pay up to 13.3%.

No personal income tax — but property and sales taxes offset savings significantly.

Constitutional ban on income tax since 1924. Popular retirement and relocation destination.

Progressive brackets up to 10.9%, plus NYC residents pay an additional 3.876% city tax.

Flat 4.95% rate on all income — simple but paired with high property taxes.

One of the lowest flat rates nationally at 3.07%, but local earned income taxes add up.

Modest state brackets, but 600+ municipalities levy local income taxes up to 3%.

Transitioning from graduated brackets to a flat rate, dropping to 5.39% in 2026.

Flat rate decreasing annually — 4.5% in 2026, continuing down toward 3.99% by 2027.

Progressive brackets up to 10.75% — offset somewhat by no tax on Social Security income.