Look up 2026 state income tax rates and brackets by state.
This page is a rate lookup, not a full state tax calculator. Local taxes, credits, deductions, exemptions, and special phaseouts are not included unless noted separately.
Source note: This lookup uses the Tax Foundation 2026 state income tax rate dataset as a working reference. For filing decisions or calculator-grade implementation, verify each state against official state tax department guidance.
2026 Progressive State Income Tax Brackets
Bracket wording uses the source-table threshold format, such as “3.90% over $0; 4.40% over $8,500.”
| State | Single filer 2026 state brackets | Married filing jointly 2026 state brackets | Notes |
|---|---|---|---|
| Alabama | 2.00% over $0; 4.00% over $500; 5.00% over $3,000 | 2.00% over $0; 4.00% over $1,000; 5.00% over $6,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Arkansas | 2.00% over $0; 3.90% over $4,600 | 2.00% over $0; 3.90% over $4,600 | Special state rules or source notes may apply; verify with official state guidance. |
| California | 1.00% over $0; 2.00% over $11,079; 4.00% over $26,264; 6.00% over $41,452; 8.00% over $57,542; 9.30% over $72,724; 10.30% over $371,479; 11.30% over $445,771; 12.30% over $742,953; 13.30% over $1,000,000 | 1.00% over $0; 2.00% over $22,158; 4.00% over $52,528; 6.00% over $82,904; 8.00% over $115,084; 9.30% over $145,448; 10.30% over $742,958; 11.30% over $891,542; 12.30% over $1,000,000; 13.30% over $1,485,906 | Special state rules or source notes may apply; verify with official state guidance. |
| Connecticut | 2.00% over $0; 4.50% over $10,000; 5.50% over $50,000; 6.00% over $100,000; 6.50% over $200,000; 6.90% over $250,000; 6.99% over $500,000 | 2.00% over $0; 4.50% over $20,000; 5.50% over $100,000; 6.00% over $200,000; 6.50% over $400,000; 6.90% over $500,000; 6.99% over $1,000,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Delaware | 2.20% over $2,000; 3.90% over $5,000; 4.80% over $10,000; 5.20% over $20,000; 5.55% over $25,000; 6.60% over $60,000 | 2.20% over $2,000; 3.90% over $5,000; 4.80% over $10,000; 5.20% over $20,000; 5.55% over $25,000; 6.60% over $60,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Hawaii | 1.40% over $0; 3.20% over $9,600; 5.50% over $14,400; 6.40% over $19,200; 6.80% over $24,000; 7.20% over $36,000; 7.60% over $48,000; 7.90% over $125,000; 8.25% over $175,000; 9.00% over $225,000; 10.00% over $275,000; 11.00% over $325,000 | 1.40% over $0; 3.20% over $19,200; 5.50% over $28,800; 6.40% over $38,400; 6.80% over $48,000; 7.20% over $72,000; 7.60% over $96,000; 7.90% over $250,000; 8.25% over $350,000; 9.00% over $450,000; 10.00% over $550,000; 11.00% over $650,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Kansas | 5.20% over $0; 5.58% over $23,000 | 5.20% over $0; 5.58% over $46,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Maine | 5.80% over $0; 6.75% over $27,399; 7.15% over $64,849 | 5.80% over $0; 6.75% over $54,849; 7.15% over $129,749 | Special state rules or source notes may apply; verify with official state guidance. |
| Maryland | 2.00% over $0; 3.00% over $1,000; 4.00% over $2,000; 4.75% over $3,000; 5.00% over $100,000; 5.25% over $125,000; 5.50% over $150,000; 5.75% over $250,000; 6.25% over $500,000; 6.50% over $1,000,000 | 2.00% over $0; 3.00% over $1,000; 4.00% over $2,000; 4.75% over $3,000; 5.00% over $150,000; 5.25% over $175,000; 5.50% over $225,000; 5.75% over $300,000; 6.25% over $600,000; 6.50% over $1,200,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Massachusetts | 5.00% over $0; 9.00% over $1,083,150 | 5.00% over $0; 9.00% over $1,083,150 | Special state rules or source notes may apply; verify with official state guidance. |
| Minnesota | 5.35% over $0; 6.80% over $33,310; 7.85% over $109,430; 9.85% over $203,150 | 5.35% over $0; 6.80% over $48,700; 7.85% over $193,480; 9.85% over $337,930 | Special state rules or source notes may apply; verify with official state guidance. |
| Missouri | 2.00% over $1,348; 2.50% over $2,696; 3.00% over $4,044; 3.50% over $5,392; 4.00% over $6,740; 4.50% over $8,088; 4.70% over $9,436 | 2.00% over $1,348; 2.50% over $2,696; 3.00% over $4,044; 3.50% over $5,392; 4.00% over $6,740; 4.50% over $8,088; 4.70% over $9,436 | Special state rules or source notes may apply; verify with official state guidance. |
| Montana | 4.70% over $0; 5.65% over $47,500 | 4.70% over $0; 5.65% over $95,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Nebraska | 2.46% over $0; 3.51% over $4,130; 4.55% over $24,760 | 2.46% over $0; 3.51% over $8,250; 4.55% over $49,530 | Special state rules or source notes may apply; verify with official state guidance. |
| New Jersey | 1.40% over $0; 1.75% over $20,000; 3.50% over $35,000; 5.53% over $40,000; 6.37% over $75,000; 8.97% over $500,000; 10.75% over $1,000,000 | 1.40% over $0; 1.75% over $20,000; 2.45% over $50,000; 3.50% over $70,000; 5.53% over $80,000; 6.37% over $150,000; 8.97% over $500,000; 10.75% over $1,000,000 | Special state rules or source notes may apply; verify with official state guidance. |
| New Mexico | 1.50% over $0; 3.20% over $5,500; 4.30% over $16,500; 4.70% over $33,500; 4.90% over $66,500; 5.90% over $210,000 | 1.50% over $0; 3.20% over $8,000; 4.30% over $25,000; 4.70% over $50,000; 4.90% over $100,000; 5.90% over $315,000 | Special state rules or source notes may apply; verify with official state guidance. |
| New York | 3.90% over $0; 4.40% over $8,500; 5.15% over $11,700; 5.40% over $13,900; 5.90% over $80,650; 6.85% over $215,400; 9.65% over $1,077,550; 10.30% over $5,000,000; 10.90% over $25,000,000 | 3.90% over $0; 4.40% over $17,150; 5.15% over $23,600; 5.40% over $27,900; 5.90% over $161,550; 6.85% over $323,200; 9.65% over $2,155,350; 10.30% over $5,000,000; 10.90% over $25,000,000 | Special state rules or source notes may apply; verify with official state guidance. NYC and Yonkers local taxes are shown separately below. |
| North Dakota | 1.95% over $48,475; 2.50% over $244,825 | 1.95% over $80,975; 2.50% over $298,075 | Special state rules or source notes may apply; verify with official state guidance. |
| Oklahoma | 2.50% over $3,750; 3.50% over $4,900; 4.50% over $7,200 | 2.50% over $7,500; 3.50% over $9,800; 4.50% over $14,400 | Special state rules or source notes may apply; verify with official state guidance. |
| Oregon | 4.75% over $0; 6.75% over $4,550; 8.75% over $11,400; 9.90% over $125,000 | 4.75% over $0; 6.75% over $9,100; 8.75% over $22,800; 9.90% over $250,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Rhode Island | 3.75% over $0; 4.75% over $82,050; 5.99% over $186,450 | 3.75% over $0; 4.75% over $82,050; 5.99% over $186,450 | Special state rules or source notes may apply; verify with official state guidance. |
| South Carolina | 0.00% over $0; 3.00% over $3,640; 6.00% over $18,230 | 0.00% over $0; 3.00% over $3,640; 6.00% over $18,230 | Special state rules or source notes may apply; verify with official state guidance. |
| Vermont | 3.35% over $0; 6.60% over $49,400; 7.60% over $119,700; 8.75% over $249,700 | 3.35% over $0; 6.60% over $82,500; 7.60% over $199,450; 8.75% over $304,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Virginia | 2.00% over $0; 3.00% over $3,000; 5.00% over $5,000; 5.75% over $17,000 | 2.00% over $0; 3.00% over $3,000; 5.00% over $5,000; 5.75% over $17,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Washington | 7% over $0; 9% over $1,000,000 | 7% over $0; 9% over $1,000,000 | Special state rules or source notes may apply; verify with official state guidance. Capital gains income only in the source dataset; not a broad wage income tax. |
| Washington, DC | 4.00% over $0; 6.00% over $10,000; 6.50% over $40,000; 8.50% over $60,000; 9.25% over $250,000; 9.75% over $500,000; 10.75% over $1,000,000 | 4.00% over $0; 6.00% over $10,000; 6.50% over $40,000; 8.50% over $60,000; 9.25% over $250,000; 9.75% over $500,000; 10.75% over $1,000,000 | Special state rules or source notes may apply; verify with official state guidance. |
| West Virginia | 2.22% over $0; 2.96% over $10,000; 3.33% over $25,000; 4.44% over $40,000; 4.82% over $60,000 | 2.22% over $0; 2.96% over $10,000; 3.33% over $25,000; 4.44% over $40,000; 4.82% over $60,000 | Special state rules or source notes may apply; verify with official state guidance. |
| Wisconsin | 3.50% over $0; 4.40% over $15,110; 5.30% over $51,950; 7.65% over $332,720 | 3.50% over $0; 4.40% over $20,150; 5.30% over $69,260; 7.65% over $443,630 | Special state rules or source notes may apply; verify with official state guidance. |
Flat or Single-Rate State Income Tax Tables
These states are shown separately because the source dataset does not list multiple progressive state brackets for the filing statuses shown.
| State | Single filer 2026 state rate/table | Married filing jointly 2026 state rate/table | Notes |
|---|---|---|---|
| Arizona | 2.50% over $0 | 2.50% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Colorado | 4.40% over $0 | 4.40% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Georgia | 5.19% over $0 | 5.19% over $0 | State-level table only; deductions, credits, exemptions, and special rules not included. |
| Idaho | 5.30% over $4,811 | 5.30% over $9,622 | Special state rules or source notes may apply; verify with official state guidance. |
| Illinois | 4.95% over $0 | 4.95% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Indiana | 2.95% over $0 | 2.95% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Iowa | 3.80% over $0 | 3.80% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Kentucky | 3.50% over $0 | 3.50% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Louisiana | 3.00% over $0 | 3.00% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Michigan | 4.25% over $0 | 4.25% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Mississippi | 4.00% over $10,000 | 4.00% over $10,000 | State-level table only; deductions, credits, exemptions, and special rules not included. |
| North Carolina | 3.99% over $0 | 3.99% over $0 | State-level table only; deductions, credits, exemptions, and special rules not included. |
| Ohio | 2.75% over $26,050 | 2.75% over $26,050 | Special state rules or source notes may apply; verify with official state guidance. Single-rate table begins above the listed threshold in the source dataset. |
| Pennsylvania | 3.07% over $0 | 3.07% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
| Utah | 4.50% over $0 | 4.50% over $0 | Special state rules or source notes may apply; verify with official state guidance. |
States With No Broad Individual Income Tax in the Source Dataset
- Alaska
- Florida
- Nevada
- New Hampshire
- South Dakota
- Tennessee
- Texas
- Wyoming
Local Income Taxes: New York City and Yonkers
NYC and Yonkers rules are shown separately because they are local taxes, not New York State brackets.
| Local tax | Single / married filing separately | Married filing jointly / surviving spouse | Head of household | Notes |
|---|---|---|---|---|
| New York City resident income tax | 3.078% up to $12,000; 3.762% over $12,000; 3.819% over $25,000; 3.876% over $50,000 | 3.078% up to $21,600; 3.762% over $21,600; 3.819% over $45,000; 3.876% over $90,000 | 3.078% up to $14,400; 3.762% over $14,400; 3.819% over $30,000; 3.876% over $60,000 | Local resident income tax for NYC residents. |
| Yonkers resident surcharge | 16.75% of New York State tax | Local surcharge for Yonkers residents. | ||
| Yonkers nonresident earnings tax | 0.5% of Yonkers taxable earnings | Applies to certain nonresidents with Yonkers earnings. | ||
Official New York references: New York City, Yonkers, and MCTMT and New York withholding tax rate changes.
Example State Tax Rate Lookups
These examples show how to read the tables. They do not calculate final state tax after deductions, exemptions, credits, or local taxes.
- New York single filer: use the New York row in the progressive table for state brackets, then review the separate NYC/Yonkers section only if those local rules apply.
- Flat or single-rate state: use the secondary flat/single-rate section instead of the progressive bracket table.
- No broad individual income tax state: check the no-income-tax section, then confirm whether special taxes or local rules apply.
Use This With Other Tax Planning Tools
FAQ
Is this a state income tax calculator?
No. This page is a 2026 state income tax rate lookup. It lists state-level rate brackets from the working dataset, but it does not calculate a taxpayer’s final state income tax.
Do these state brackets include local income taxes?
No. The main state bracket table excludes local income taxes. New York City and Yonkers are shown separately because they are local taxes, not New York State brackets.
Are credits, deductions, exemptions, and phaseouts included?
No. The bracket table does not include local taxes, city taxes, credits, deductions, exemptions, special phaseouts, or filing-specific adjustments unless noted separately.
Should these rates be verified before calculator-grade use?
Yes. The Tax Foundation CSV is used as the working dataset for this lookup page, but calculator-grade use should be verified against official state tax department sources.
General educational lookup only. State tax laws, brackets, deductions, credits, exemptions, and local taxes can change. Check official state tax department guidance before filing, paying, or building calculator logic from these tables. State bracket source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026.