50-State Tax Directory Tax Year 2026

State Tax Calculators.

Published tax-year 2026 income-rate references, sales-tax rates and reviewed planning assumptions for all 50 states, generally filed in 2027. State-specific limits and provisional figures remain explicit.

50 States Covered
9 No Income Tax
15 Flat Rate States
100% Free & Open

Browse 50 state tax overviews, then open a focused calculator for its supported assumptions. Each page lists income-rate references, dated combined sales-tax averages and source links. The separate state income-tax calculator also includes DC; local taxes, part-year allocation and nonresident filings require their own review.

Use this hub when:
  • You're moving between states and want to know the take-home difference.
  • You're a remote worker comparing tax burdens.
  • You need a starting reference before reviewing a part-year or non-resident return separately.

State Tax Data Freshness & Governance

Verified Sources
Tax year 2026
Filing year 2027 (generally)
Effective Jan. 1, 2026
Last verified Nov 6, 2026

Tax year 2026 covers income earned during calendar year 2026; those returns are generally filed in 2027. Local sales taxes and state guidance can change during the year, so verify before filing or remitting tax.

Directory

All 50 States

Showing 50 states
AL

Alabama

3 listed rate bands
Rate schedule · 2% – 5%
Income Tax 2% – 5%
Sales Tax 4% (9.46% July 2026 avg)
AK

Alaska

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 0% (1.82% July 2026 avg)
AZ

Arizona

Estimated-payment basis is provisional
Ordinary rate · 2.5%
Income Tax 2.5%
Sales Tax 5.6% (8.54% July 2026 avg)
AR

Arkansas

Regular schedule; alternative upper schedule
Rate schedule · 0% – 3.7%
Income Tax 0% – 3.7%
Sales Tax 6.5% (9.48% July 2026 avg)
CA

California

Base rates + separate 1% BHT
Rate schedule · 1% – 13.3%
Income Tax 1% – 13.3%
Sales Tax 7.25% (9.03% July 2026 avg)
CO

Colorado

Ordinary rate; deductions and credits separate
Ordinary rate · 4.4%
Income Tax 4.4%
Sales Tax 2.9% (7.89% July 2026 avg)
CT

Connecticut

7 listed rate bands
Rate schedule · 2% – 6.99%
Income Tax 2% – 6.99%
Sales Tax 6.35% (6.35% July 2026 avg)
DE

Delaware

7 listed rate bands
Rate schedule · 0% – 6.6%
Income Tax 0% – 6.6%
Sales Tax 0% (0% July 2026 avg)
FL

Florida

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 6% (6.98% July 2026 avg)
GA

Georgia

Ordinary rate; deductions and credits separate
Ordinary rate · 4.99%
Income Tax 4.99%
Sales Tax 4% (7.56% July 2026 avg)
HI

Hawaii

12 listed rate bands
Rate schedule · 1.4% – 11%
Income Tax 1.4% – 11%
Sales Tax 4% (4.50% July 2026 avg)
ID

Idaho

Rate; indexed 2026 liability floor unverified
Ordinary rate · 5.3%
Income Tax 5.3%
Sales Tax 6% (6.03% July 2026 avg)
IL

Illinois

Ordinary rate; deductions and credits separate
Ordinary rate · 4.95%
Income Tax 4.95%
Sales Tax 6.25% (8.98% July 2026 avg)
IN

Indiana

Ordinary rate; deductions and credits separate
Ordinary rate · 2.95%
Income Tax 2.95%
Sales Tax 7% (7.0% July 2026 avg)
IA

Iowa

Ordinary rate; deductions and credits separate
Ordinary rate · 3.8%
Income Tax 3.8%
Sales Tax 6% (6.94% July 2026 avg)
KS

Kansas

2 listed rate bands
Rate schedule · 5.2% – 5.58%
Income Tax 5.2% – 5.58%
Sales Tax 6.5% (8.71% July 2026 avg)
KY

Kentucky

Ordinary rate; deductions and credits separate
Ordinary rate · 3.5%
Income Tax 3.5%
Sales Tax 6% (6.0% July 2026 avg)
LA

Louisiana

Ordinary rate; deductions and credits separate
Ordinary rate · 3%
Income Tax 3%
Sales Tax 5% (10.13% July 2026 avg)
ME

Maine

Base rates + separate income surcharge
Rate schedule · 5.8% – 9.15%
Income Tax 5.8% – 9.15%
Sales Tax 5.5% (5.5% July 2026 avg)
MD

Maryland

State schedule; local income tax separate
Rate schedule · 2% – 6.5%
Income Tax 2% – 6.5%
Sales Tax 6% (6.0% July 2026 avg)
MA

Massachusetts

Ordinary rate + separate surtax
Rate schedule · 5% – 9%
Income Tax 5% – 9%
Sales Tax 6.25% (6.25% July 2026 avg)
MI

Michigan

Ordinary rate; deductions and credits separate
Ordinary rate · 4.25%
Income Tax 4.25%
Sales Tax 6% (6.0% July 2026 avg)
MN

Minnesota

4 listed rate bands
Rate schedule · 5.35% – 9.85%
Income Tax 5.35% – 9.85%
Sales Tax 6.875% (8.14% July 2026 avg)
MS

Mississippi

Per-person zero band; then 4%
Ordinary rate · 0% – 4%
Income Tax 0% – 4%
Sales Tax 7% (7.06% July 2026 avg)
MO

Missouri

8 listed rate bands
Rate schedule · 0% – 4.7%
Income Tax 0% – 4.7%
Sales Tax 4.225% (8.44% July 2026 avg)
MT

Montana

2 listed rate bands
Rate schedule · 4.7% – 5.65%
Income Tax 4.7% – 5.65%
Sales Tax 0% (0% July 2026 avg)
NE

Nebraska

3 listed rate bands
Rate schedule · 2.46% – 4.55%
Income Tax 2.46% – 4.55%
Sales Tax 5.5% (6.98% July 2026 avg)
NV

Nevada

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 6.85% (8.24% July 2026 avg)
NH

New Hampshire

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 0% (0% July 2026 avg)
NJ

New Jersey

7 listed rate bands
Rate schedule · 1.4% – 10.75%
Income Tax 1.4% – 10.75%
Sales Tax 6.625% (6.6% July 2026 avg)
NM

New Mexico

6 listed rate bands
Rate schedule · 1.5% – 5.9%
Income Tax 1.5% – 5.9%
Sales Tax 4.875% (7.68% July 2026 avg)
NY

New York

Local tax and required recapture separate
Rate schedule · 3.9% – 10.9%
Income Tax 3.9% – 10.9%
Sales Tax 4% (8.54% July 2026 avg)
NC

North Carolina

Ordinary rate; deductions and credits separate
Ordinary rate · 3.99%
Income Tax 3.99%
Sales Tax 4.75% (7.10% July 2026 avg)
ND

North Dakota

3 listed rate bands
Rate schedule · 0% – 2.5%
Income Tax 0% – 2.5%
Sales Tax 5% (7.09% July 2026 avg)
OH

Ohio

Zero band; $332 base above cutoff
Ordinary rate · 0% – 2.75%
Income Tax 0% – 2.75%
Sales Tax 5.75% (7.29% July 2026 avg)
OK

Oklahoma

4 listed rate bands
Rate schedule · 0% – 4.5%
Income Tax 0% – 4.5%
Sales Tax 4.5% (9.06% July 2026 avg)
OR

Oregon

4 listed rate bands
Rate schedule · 4.75% – 9.9%
Income Tax 4.75% – 9.9%
Sales Tax 0% (0% July 2026 avg)
PA

Pennsylvania

Ordinary rate; deductions and credits separate
Ordinary rate · 3.07%
Income Tax 3.07%
Sales Tax 6% (6.34% July 2026 avg)
RI

Rhode Island

3 listed rate bands
Rate schedule · 3.75% – 5.99%
Income Tax 3.75% – 5.99%
Sales Tax 7% (7.0% July 2026 avg)
SC

South Carolina

Schedule; income-adjusted deduction separate
Rate schedule · 1.99% – 5.21%
Income Tax 1.99% – 5.21%
Sales Tax 6% (7.49% July 2026 avg)
SD

South Dakota

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 4.2% (6.11% July 2026 avg)
TN

Tennessee

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 7% (9.61% July 2026 avg)
TX

Texas

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 6.25% (8.20% July 2026 avg)
UT

Utah

Enacted rate; draft credit assumptions
Ordinary rate · 4.45%
Income Tax 4.45%
Sales Tax 6.1% (7.42% July 2026 avg)
VT

Vermont

Preliminary 2026 rate schedule
Rate schedule · 3.35% – 8.75%
Income Tax 3.35% – 8.75%
Sales Tax 6% (6.43% July 2026 avg)
VA

Virginia

4 listed rate bands
Rate schedule · 2% – 5.75%
Income Tax 2% – 5.75%
Sales Tax 5.3% (5.77% July 2026 avg)
WA

Washington

Wage component; capital gains separate
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 6.5% (9.57% July 2026 avg)
WV

West Virginia

5 listed rate bands
Rate schedule · 2.11% – 4.58%
Income Tax 2.11% – 4.58%
Sales Tax 6% (6.60% July 2026 avg)
WI

Wisconsin

4 listed rate bands
Rate schedule · 3.5% – 7.65%
Income Tax 3.5% – 7.65%
Sales Tax 5% (5.72% July 2026 avg)
WY

Wyoming

Other taxes may still apply
No personal wage income tax
Income Tax 0% personal wages
Sales Tax 4% (5.39% July 2026 avg)

Explore by topic

State tools by topic

Start with the state tax overview, then open a focused calculator for income tax, unemployment benefits, Medicaid planning, or tipped wages.

Frequently asked questions

Which states have no income tax?

Nine states listed here have no general personal wage income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. New Hampshire repealed its personal interest and dividends tax from 2025. Washington’s capital-gains excise tax and other business or payroll taxes are separate; no wage income tax does not mean every tax is zero.

How current are these rates?

Each state page displays its review date and cited sources. Sales averages are dated estimates, and some indexed or filing-method assumptions remain provisional. Confirm the official rules for the relevant tax year before filing or remitting tax.

Do these pages cover local income tax?

Local income taxes may be discussed for context, but the state-only estimates do not calculate a complete combined state and local bill. Check the applicable city, county or school-district rules, residence and work location separately.

How is sales tax handled for online purchases?

The directory shows general state rates and population-weighted July 1, 2026 combined estimates, not exact rates for every address or purchase. Taxability and the seller’s collection duties depend on the transaction and jurisdiction. Confirm the applicable destination/item rate with the seller or tax authority.

What about reciprocity for cross-border workers?

Reciprocity, residency and income sourcing can change which state return or credit applies. These ordinary resident estimates do not allocate part-year or nonresident income. Review the applicable states’ current reciprocity and filing instructions.