State Income Tax Rates Ranked (2025)
Nine states have no income tax at all. Among states that do tax income, rates range from North Dakota's 1.95% flat tax to California's 13.3% top marginal rate (including the mental health surcharge). Flat-tax states are noted — their simplicity is a feature.
| Rank | State | Top Marginal Rate |
|---|---|---|
| 1 | California | 12.3% |
| 2 | Hawaii | 11.0% |
| 3 | New York | 10.9% |
| 4 | New Jersey | 10.8% |
| 5 | Oregon | 9.9% |
| 6 | Minnesota | 9.8% |
| 7 | Massachusetts | 9.0% |
| 8 | Vermont | 8.8% |
| 9 | Wisconsin | 7.6% |
| 10 | Maine | 7.1% |
| 11 | Connecticut | 7.0% |
| 12 | Delaware | 6.6% |
| 13 | South Carolina | 6.4% |
| 14 | Rhode Island | 6.0% |
| 15 | Montana | 5.9% |
| 16 | New Mexico | 5.9% |
| 17 | Nebraska | 5.8% |
| 18 | Idaho | 5.8% |
| 19 | Maryland | 5.8% |
| 20 | Virginia | 5.8% |
| 21 | Iowa | 5.7% |
| 22 | Kansas | 5.7% |
| 23 | Georgia | 5.5% |
| 24 | West Virginia | 5.1% |
| 25 | Alabama | 5.0% |
| 26 | Illinois | 5.0% |
| 27 | Missouri | 4.8% |
| 28 | Oklahoma | 4.8% |
| 29 | Mississippi | 4.7% |
| 30 | Utah | 4.7% |
| 31 | North Carolina | 4.5% |
| 32 | Arkansas | 4.4% |
| 33 | Colorado | 4.4% |
| 34 | Louisiana | 4.3% |
| 35 | Michigan | 4.3% |
| 36 | Kentucky | 4.0% |
| 37 | Ohio | 3.5% |
| 38 | Pennsylvania | 3.1% |
| 39 | Indiana | 3.0% |
| 40 | Arizona | 2.5% |
| 41 | North Dakota | 1.9% |
| 42 | Alaska | None |
| 43 | Florida | None |
| 44 | Nevada | None |
| 45 | New Hampshire | None |
| 46 | South Dakota | None |
| 47 | Tennessee | None |
| 48 | Texas | None |
| 49 | Washington | None |
| 50 | Wyoming | None |
Methodology
Rankings based on top marginal income tax rates for single filers from state revenue department publications and IRS data.
Frequently Asked Questions
Frequently Asked Questions
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (interest/dividends only), South Dakota, Tennessee, Texas, Washington, and Wyoming.
A flat tax applies the same rate to all income levels. A progressive tax uses brackets with increasing rates as income rises. States like Colorado and Illinois use flat taxes, while California and New York use progressive systems.
Not always. States with no or low income taxes often have higher property or sales taxes. Consider total tax burden, not just income tax, when evaluating a state.
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Estate & Inheritance Tax by State
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See How Taxes Affect Your Paycheck
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