State Income Tax Calculator (2026)

What this calculates, and what it leaves out

State income tax is a genuinely separate calculation from your federal return, not a percentage of it. Each state sets its own brackets, its own standard deduction and its own definition of taxable income, and the gap between states is enormous — from no tax at all to a 13.3% top rate.

This estimate applies the published bracket schedule and standard deduction for the state and filing status you choose. It deliberately stops there, because the remaining pieces change more often than annually and a confident wrong number does real damage on a tax page.

• Personal exemptions are not applied. Several states express them as a credit or a per-dependent allowance rather than a deduction, so the estimate runs slightly high where one exists.
• Local and city income tax is not included. New York City is the significant one — a city resident owes a further city tax that is not in these brackets.
• State-specific credits, subtractions and income addbacks are out of scope, and can move the result either way.
• Only single and married-filing-jointly schedules are published in the source data, so those are the only two offered here.

Rate figures are as of January 1, 2026. State legislatures change rates mid-year and several of these states index their brackets annually, so check the state's own authority before relying on a figure.

A calculator page for every state

All 50 states have their own page, with that state's bracket schedule, its own standard deduction, its personal exemption and the points that catch people out there specifically. 10 of them also carry a full state tax guide; the other 40 have the calculator alone. The rate figures come from the same source either way.

• Alabama state tax calculator2% to 5%
• Alaska state tax calculatorNo individual income tax
• Arizona state tax calculatorFlat 2.5%
• Arkansas state tax calculator2% to 3.7%
• California state tax calculator1% to 13.3%
• Colorado state tax calculatorFlat 4.4%
• Connecticut state tax calculator2% to 6.99%
• Delaware state tax calculator2.2% to 6.6%
• Florida state tax calculatorNo individual income tax
• Georgia state tax calculatorFlat 4.99%
• Hawaii state tax calculator1.4% to 11%
• Idaho state tax calculatorFlat 5.3%
• Illinois state tax calculatorFlat 4.95%
• Indiana state tax calculatorFlat 2.95%
• Iowa state tax calculatorFlat 3.8%
• Kansas state tax calculator5.2% to 5.58%
• Kentucky state tax calculatorFlat 3.5%
• Louisiana state tax calculatorFlat 3%
• Maine state tax calculator5.8% to 7.15%
• Maryland state tax calculator2% to 6.5%
• Massachusetts state tax calculator5% flat, plus 9% above $1,107,750
• Michigan state tax calculatorFlat 4.25%
• Minnesota state tax calculator5.35% to 9.85%
• Mississippi state tax calculatorFlat 4%
• Missouri state tax calculator2% to 4.7%
• Montana state tax calculator4.7% to 5.65%
• Nebraska state tax calculator2.46% to 4.55%
• Nevada state tax calculatorNo individual income tax
• New Hampshire state tax calculatorNo tax on wages
• New Jersey state tax calculator1.4% to 10.75%
• New Mexico state tax calculator1.5% to 5.9%
• New York state tax calculator3.9% to 10.9%
• North Carolina state tax calculatorFlat 3.99%
• North Dakota state tax calculator1.95% to 2.5%
• Ohio state tax calculatorFlat 2.75%
• Oklahoma state tax calculator2.5% to 4.5%
• Oregon state tax calculator4.75% to 9.9%
• Pennsylvania state tax calculatorFlat 3.07%
• Rhode Island state tax calculator3.75% to 5.99%
• South Carolina state tax calculator1.99% to 5.21%
• South Dakota state tax calculatorNo individual income tax
• Tennessee state tax calculatorNo individual income tax
• Texas state tax calculatorNo individual income tax
• Utah state tax calculatorFlat 4.5%
• Vermont state tax calculator3.35% to 8.75%
• Virginia state tax calculator2% to 5.75%
• Washington state tax calculatorNo wage income tax; 7% and 9% on large capital gains
• West Virginia state tax calculator2.11% to 4.58%
• Wisconsin state tax calculator3.5% to 7.65%
• Wyoming state tax calculatorNo individual income tax

8 of those pages have no calculator on them, because there is nothing to compute — those states levy no individual income tax and "there is no state income tax" is the complete answer.

The four different things "state income tax" can mean

Comparing states by their headline rate is misleading, because the rate is answering a different question in different places. Four structures exist across the fifty states, and which one you are in matters more than where the rate sits.

8 states tax no wage income at all — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming. Washington is the one to read rather than assume: it taxes long-term capital gains above a substantial deduction, so a large share sale can create a state liability in a state people move to specifically for having none.

Nine states start their first band above zero rather than at the first dollar, which is the most under-reported thing in the whole set. North Dakota has a 2.5% top rate and collects nothing at all from a single filer below $48,475. Ohio taxes nothing below $26,050. A low headline rate and a high starting floor are very different propositions from a low rate applied from dollar one, and Pennsylvania and West Virginia do the latter with no standard deduction whatsoever.

If you have income in India, the state layer is where relief usually runs out

This is the part that catches people with cross-border income, and it is a state-level problem with no federal equivalent. States are not parties to the India-US tax treaty. A state credit for "taxes paid to other jurisdictions" almost always means other US states, not other countries.

So NRO interest, rent from an Indian property or a gain on Indian shares can be taxed by your state with no credit for the Indian tax already deducted at source — even though Form 1116 largely neutralises that same Indian tax federally. The result is that the state layer is frequently unrelieved where the federal layer is not.

It is not uniform, and that is the point: the treatment has been verified state by state rather than assumed. North Carolina allows a credit that reaches foreign countries. Virginia allows one, but only against foreign tax on retirement income. California, New York, New Jersey, Illinois, Massachusetts and Georgia do not.

Each state guide sets out that state's position with the primary source behind it, which is worth reading if this applies to you rather than working from the general rule.

Why your state deduction is not your federal deduction

The standard deduction you take federally has no bearing on your state return. Several states set theirs far below the federal figure — California's is roughly a third of it — and a few grant none at all, using a smaller personal exemption instead.

The practical consequence is that itemising is a separate decision on each return. Taking the federal standard deduction while itemising for your state is common and entirely correct.

Sources

• Tax Foundation — 2026 State Income Tax Rates and Brackets
• California Franchise Tax Board — the authority for California