US State Income Tax Map
All 50 States + DC — Sorted by Top Marginal Rate
The table below shows every state's income tax type and top marginal rate, sorted from highest to lowest. Click any state name to visit its full tax guide.
| State | Tax Type | Top Rate | Brackets | Notes |
|---|
9 States With No Income Tax
These states do not levy any individual income tax, making them popular destinations for retirees and high earners looking to minimize their tax burden:
| State | Sales Tax | Property Tax | Notes |
|---|---|---|---|
| Alaska | 0% | 1.07% | No state sales tax; some local sales taxes. Receives oil revenue dividend (PFD). |
| Florida | 6% | 0.86% | Most popular no-income-tax state. Tourism revenue funds state services. |
| Nevada | 6.85% | 0.53% | Funded primarily by gaming and tourism revenue. |
| New Hampshire | 0% | 1.86% | Eliminated interest & dividends tax in 2025. Highest property tax rate of no-tax states. |
| South Dakota | 4.5% | 1.14% | Low cost of living; popular for trust formation. |
| Tennessee | 7% | 0.64% | Eliminated Hall Tax on interest & dividends in 2021. |
| Texas | 6.25% | 1.68% | No income tax but high property taxes. Constitutional ban on income tax. |
| Washington | 6.5% | 0.92% | High-earner capital gains tax (7%) on gains over $250K enacted 2022. |
| Wyoming | 4% | 0.56% | Lowest overall tax burden; funded by mineral extraction. |
Flat Tax States
These states charge a single tax rate on all taxable income regardless of how much you earn:
| State | Flat Rate | Notes |
|---|---|---|
| Colorado | 4.40% | Reduced from 4.55% in 2024 via Proposition 121. |
| Illinois | 4.95% | Constitutional flat rate; 2020 ballot measure to switch to progressive failed. |
| Indiana | 3.05% | Gradually reducing; was 3.23% in 2023. Plus county taxes (0.5-3%). |
| Kentucky | 4.00% | Reduced from 5% in 2023 as part of phased reduction plan. |
| Massachusetts | 5.00% | Plus 4% surtax on income over $1M (Fair Share Amendment, 2023). |
| Michigan | 4.25% | Plus city income taxes in some cities (Detroit: 2.4%). |
| North Carolina | 4.50% | Steadily decreasing; was 5.25% in 2022. Target: 3.99% by 2027. |
| Pennsylvania | 3.07% | One of the lowest flat rates. Plus local earned income taxes (up to ~3.9% in Philly). |
| Utah | 4.65% | Reduced from 4.85% in 2023. |
Frequently Asked Questions
Which states have no income tax in 2026?
Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire eliminated its dividends and interest tax effective January 1, 2025.
Which state has the highest income tax rate?
California at 13.3% (12.3% + 1% mental health surcharge on income over $1M). Hawaii (11%), New Jersey (10.75%), Oregon (9.9%), and Minnesota (9.85%) follow.
Which states have a flat income tax?
Colorado (4.4%), Illinois (4.95%), Indiana (3.05%), Kentucky (4.0%), Massachusetts (5.0%), Michigan (4.25%), North Carolina (4.5%), Pennsylvania (3.07%), and Utah (4.65%).
What is the average state income tax rate?
The average top marginal rate across all 50 states + DC is approximately 4.6%. Excluding the nine no-tax states, the average is about 5.7%.
How do I read the tax map?
Green = no income tax. Yellow = flat tax. Orange/red shades = progressive tax (darker = higher top rate). Hover over any state for details, click for the full guide.