State Income Tax Calculator

Every state's income tax at a glance

Top marginal rate, number of brackets, single-filer standard deduction, and whether local income taxes apply. Click any state for a full calculator and the rules specific to it.

The eight states with no income tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Wyoming pay for themselves through sales, property or severance taxes instead. That does not automatically make them cheaper. Texas and New Hampshire have some of the highest property taxes in the country, and Tennessee and Nevada lean heavily on sales tax. The advantage is largest for a high earner who rents and smallest for a modest earner who owns an expensive home.

Washington is a special case: it has no tax on wages but does tax long-term capital gains above an annual exemption, so salary and investment income are treated very differently there.

Flat-tax states

Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania, Utah apply a single rate to every dollar of taxable income, so there is no bracket to move into and a raise never changes your state rate. Several converted from graduated systems recently: North Carolina in 2014, Georgia in 2024, usually with scheduled rate reductions tied to revenue targets.

Graduated-rate states

Alabama, Arkansas, California, Connecticut, Delaware, Hawaii, Kansas, Maine, Maryland, Massachusetts, Minnesota, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Dakota, Oklahoma, Oregon, Rhode Island, South Carolina, Vermont, Virginia, Washington, D.C., West Virginia, Wisconsin use brackets like the federal system, taxing each slice of income at its own rate. The range is enormous: some top out barely above 2%, while California's top marginal rate reaches 13.3% before its additional payroll levies.

The eleven states with local income tax

Alabama, Indiana, Iowa, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon, Pennsylvania let counties, cities or school districts levy their own income tax on top of the state rate. Statewide averages run from around 0.07% to about 2.4% of AGI, and in the heaviest-taxed localities considerably more. Every state calculator here lets you add an estimate of it, but your actual local rate depends on exactly where you live and work. Check it rather than assuming the average.

State filing deadlines and extensions

Most states set their return deadline to the federal one in mid-April, and a federal extension generally extends the state filing deadline with it. Five do not: Delaware (April 30), Hawaii (April 20), Iowa (April 30), Louisiana (May 15) and Virginia (May 1). An extension to file has never been an extension to pay: interest runs from the original date on anything still owed, in every state, so if you expect a balance, pay an estimate by the original deadline even when the paperwork comes later. Our tax extension guide covers the federal side in full.

Reciprocity agreements between states

If you live in one state and work in another, you would normally file in both. The work state taxes income earned there, and your home state taxes everything, with a credit to stop the same dollar being taxed twice. A reciprocity agreement removes that: you file only at home, and the work state withholds nothing. It is not automatic. You file an exemption certificate with your employer, and without it the wrong state withholds all year and you file two returns to claim it back. Fifteen states and DC have at least one such agreement, concentrated in the Midwest and Mid-Atlantic where commuting across a state line is routine. Each state's page lists its own partners.

And when there is no agreement

Everywhere else (the large majority of state pairs) you file in both. Your work state taxes the income earned there; your home state taxes everything you earned anywhere; and your home state then gives you a credit for the tax you paid to the work state, so the same dollar is not fully taxed twice. The credit is normally capped at what your home state would itself have charged on that income. That cap is the part people miss: if you live in a higher-tax state than the one you work in, the credit does not cover the whole of your home state's bill and you pay the difference. The lower-tax state's rate never becomes yours: you always end up paying at least your home state's rate on income you earn.

How states treat retirement income

The rate tables above describe wage income. Retirement income is treated separately almost everywhere, and usually more kindly. Most states exempt Social Security benefits entirely; Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont still tax at least part of them, generally with an exemption that phases out above an income threshold. Pensions and withdrawals from IRAs and 401(k)s get their own exclusions again, which vary widely: some states exempt a fixed amount, some exempt public pensions only, some exempt nothing. A retiree's effective state rate is therefore usually well below what the brackets suggest, and the state calculators here, which model wage income, will overstate it.

What these calculators cover

Each state page applies that state's published 2026 brackets, standard deduction and personal exemptions to wage income, alongside federal income tax and FICA. Where a state's own rules go beyond that table they are applied too, and the result names each one: Connecticut's and New York's benefit recapture, the federal-tax deductions in Alabama, Missouri and Oregon, income limits on exemptions, and California's and Oregon's personal credits. They do not model other state credits, itemized deductions, retirement-income exclusions, or part-year and non-resident allocation, each of which can move a state bill materially. Treat the result as a well-sourced estimate, not a return.

To compare two states side by side on the same salary, use the state tax comparison calculator.