Quick Summary: State Tax Bracket Types
- 7 states have no income tax: AK, FL, NV, SD, TX, WA, WY (+NH as of 2025)
- 14 states have a flat tax (single rate on all income)
- 29 states + DC have graduated brackets (progressive rates)
No Income Tax States
These seven states (plus New Hampshire as of 2025) have no state income tax brackets because they impose no income tax:
| State | Income Tax | Revenue Alternative |
|---|---|---|
| Alaska | None | Oil revenues, Permanent Fund |
| Florida | None | 6% sales tax, tourism |
| Nevada | None | Gaming tax, 6.85% sales tax |
| New Hampshire | None (as of 2025) | Property tax (1.93%) |
| South Dakota | None | 4.5% sales tax |
| Texas | None | Property tax (1.60%), 6.25% sales tax |
| Washington | None* | 6.5% sales tax, B&O tax |
| Wyoming | None | Mineral extraction |
*Washington has a 7% capital gains tax on long-term gains over $262,000.
Flat Tax States (Single Rate)
| State | Flat Rate | Standard Deduction (Single) | Standard Deduction (MFJ) |
|---|---|---|---|
| Arizona | 2.50% | $14,600 | $29,200 |
| Colorado | 4.40% | Federal amount | Federal amount |
| Georgia | 5.49% | $12,000 | $24,000 |
| Idaho | 5.80% | Federal amount | Federal amount |
| Illinois | 4.95% | $2,625 | $5,250 |
| Indiana | 3.05% | None (uses exemptions) | None |
| Iowa | 3.80% | $2,210 | $5,450 |
| Kentucky | 4.00% | $3,160 | $6,320 |
| Massachusetts | 5.00% | None | None |
| Michigan | 4.25% | $5,400 | $10,800 |
| Mississippi | 4.70% | $2,300 | $4,600 |
| North Carolina | 4.50% | $12,750 | $25,500 |
| Pennsylvania | 3.07% | None | None |
| Utah | 4.65% | Federal amount | Federal amount |
Note: Massachusetts charges an additional 4% surtax on income exceeding $1,000,000 (approved by voters in 2022), making its effective top rate 9%.
Graduated Bracket States — Key States
The following are the most-searched graduated tax bracket states. For full brackets for any state, visit the individual state tax pages.
California (9 Brackets)
| Single Filer Income | Rate |
|---|---|
| $0 – $10,412 | 1.00% |
| $10,412 – $24,684 | 2.00% |
| $24,684 – $38,959 | 4.00% |
| $38,959 – $54,081 | 6.00% |
| $54,081 – $68,350 | 8.00% |
| $68,350 – $349,137 | 9.30% |
| $349,137 – $418,961 | 10.30% |
| $418,961 – $698,271 | 11.30% |
| $698,271+ | 12.30% |
| $1,000,000+ | +1.00% surcharge |
New York (9 Brackets)
| Single Filer Income | Rate |
|---|---|
| $0 – $8,500 | 4.00% |
| $8,500 – $11,700 | 4.50% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $80,650 | 5.50% |
| $80,650 – $215,400 | 6.00% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| $25,000,000+ | 10.90% |
New York City residents pay an additional 3.078%–3.876% city income tax.
New Jersey (7 Brackets)
| Single Filer Income | Rate |
|---|---|
| $0 – $20,000 | 1.40% |
| $20,000 – $35,000 | 1.75% |
| $35,000 – $40,000 | 3.50% |
| $40,000 – $75,000 | 5.525% |
| $75,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| $1,000,000+ | 10.75% |
Ohio (4 Brackets)
| Income | Rate |
|---|---|
| $0 – $26,050 | 0% |
| $26,050 – $46,100 | 2.75% |
| $46,100 – $92,150 | 3.00% |
| $92,150+ | 3.50% |
Understanding Marginal vs. Effective Tax Rates
In graduated-bracket states, many people misunderstand how brackets work:
- Marginal rate: The rate on your last dollar of income. If you earn $100,000 in California, your marginal rate is 9.3% (the bracket for income $68,350–$349,137).
- Effective rate: Your total tax divided by total income. That same $100,000 earner pays approximately $5,400 in California state tax, for an effective rate of about 5.4% — much lower than 9.3%.
This means moving into a higher bracket does NOT cause all your income to be taxed at the higher rate. Only the income within each bracket is taxed at that bracket's rate.
Use our income tax calculator to see your exact effective rate in every state, or compare two states side by side.
Frequently Asked Questions
Fourteen states use a flat tax: AZ (2.5%), CO (4.4%), GA (5.49%), ID (5.8%), IL (4.95%), IN (3.05%), IA (3.8%), KY (4.0%), MA (5.0%), MI (4.25%), MS (4.7%), NC (4.5%), PA (3.07%), UT (4.65%).
Hawaii has the most with 12 brackets (1.4% to 11%). California has 9 brackets and New York has 9 brackets.
In most graduated states, yes. MFJ thresholds are typically double the single filer thresholds, though some states like California do not perfectly double all brackets.
Marginal rate is the rate on your last dollar (your highest bracket). Effective rate is total tax / total income. Effective rate is always lower in graduated states because lower portions of your income are taxed at lower rates.