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Mapped: Top Marginal Income Tax Rates by State in 2026
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Key Takeaways
- California has the highest top marginal income tax rate at 13.3%, followed by Hawaii (11.0%) and New York (10.9%).
- Nine states levy no income tax, including Texas, Florida, and Washington.
- Several states are moving toward lower or zero income taxes, with Mississippi targeting full elimination by 2040.
In the U.S., where you live can significantly affect how much you pay in state income taxes—especially for top earners.
In 2026, the gap is stark. California leads with a 13.3% top marginal rate, while nine states levy no income tax at all.
Using data from the Tax Foundation, this map shows how top marginal income tax rates vary across all 50 states and Washington, D.C.
As remote work gives Americans more flexibility in where they live, differences in state tax policy are playing a growing role in relocation and financial planning decisions.
Ranked: The Top Marginal Income Tax Rates by State in 2026
The table below ranks all 50 states and Washington, D.C. by their top marginal income tax rates for single filers in 2026. Rates reflect the highest bracket applied to income at the state level.
Generally, coastal states and the Northeast dominate the high-tax end, while Sun Belt and Mountain West states cluster at the low—or no-tax—end of the spectrum.
| State | Top Marginal Income Tax (%) | Tax System |
|---|---|---|
| California | 13.3 | Graduated-Rate Income Tax |
| Hawaii | 11.0 | Graduated-Rate Income Tax |
| New York | 10.9 | Graduated-Rate Income Tax |
| District of Columbia | 10.8 | Graduated-Rate Income Tax |
| New Jersey | 10.8 | Graduated-Rate Income Tax |
| Oregon | 9.9 | Graduated-Rate Income Tax |
| Minnesota | 9.9 | Graduated-Rate Income Tax |
| Massachusetts | 9.0 | Graduated-Rate Income Tax |
| Vermont | 8.8 | Graduated-Rate Income Tax |
| Wisconsin | 7.7 | Graduated-Rate Income Tax |
| Maine | 7.2 | Graduated-Rate Income Tax |
| Connecticut | 7.0 | Graduated-Rate Income Tax |
| Delaware | 6.6 | Graduated-Rate Income Tax |
| Maryland | 6.5 | Graduated-Rate Income Tax |
| South Carolina | 6.0 | Graduated-Rate Income Tax |
| Rhode Island | 6.0 | Graduated-Rate Income Tax |
| New Mexico | 5.9 | Graduated-Rate Income Tax |
| Virginia | 5.8 | Graduated-Rate Income Tax |
| Montana | 5.7 | Graduated-Rate Income Tax |
| Kansas | 5.6 | Graduated-Rate Income Tax |
| Idaho | 5.3 | Flat Income Tax |
| Georgia | 5.2 | Flat Income Tax |
| Alabama | 5.0 | Graduated-Rate Income Tax |
| Illinois | 5.0 | Flat Income Tax |
| West Virginia | 4.8 | Graduated-Rate Income Tax |
| Missouri | 4.7 | Graduated-Rate Income Tax |
| Nebraska | 4.6 | Graduated-Rate Income Tax |
| Oklahoma | 4.5 | Graduated-Rate Income Tax |
| Utah | 4.5 | Flat Income Tax |
| Colorado | 4.4 | Flat Income Tax |
| Michigan | 4.3 | Flat Income Tax |
| Mississippi | 4.0 | Flat Income Tax |
| North Carolina | 4.0 | Flat Income Tax |
| Arkansas | 3.9 | Graduated-Rate Income Tax |
| Iowa | 3.8 | Flat Income Tax |
| Kentucky | 3.5 | Flat Income Tax |
| Pennsylvania | 3.1 | Flat Income Tax |
| Louisiana | 3.0 | Flat Income Tax |
| Indiana | 3.0 | Flat Income Tax |
| Ohio | 2.8 | Flat Income Tax |
| Arizona | 2.5 | Flat Income Tax |
| North Dakota | 2.5 | Graduated-Rate Income Tax |
| Alaska | 0 | None |
| Florida | 0 | None |
| Nevada | 0 | None |
| New Hampshire | 0 | None |
| South Dakota | 0 | None |
| Tennessee | 0 | None |
| Texas | 0 | None |
| Washington | 0 | No state income tax, but imposes capital gains tax |
| Wyoming | 0 | None |
Only a handful of states impose rates above 10%, but they include some of the most populous, including California and New York.
These states tend to have larger budgets and more progressive tax structures, placing a heavier burden on top earners. Additionally, California is proposing a 5% billionaire wealth tax, which could affect about 200 individuals across America’s most populous state.
Meanwhile, a sizable share of states cluster in the middle, where top rates hover between 4% and 9%. This middle ground reflects a balancing act in generating revenue without straying too far from national norms.
States With No Income Tax
At the other extreme, nine states have eliminated income taxes altogether, betting on consumption taxes, property taxes, and economic growth to fill the gap.
Today, these states are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. It’s worth noting that while Washington does not tax salaries on high earners, a 7% tax applies to capital gains up to $1 million, rising to 9.9% beyond this threshold.
Mississippi lawmakers, meanwhile, plan to eliminate income taxes by 2040 if certain economic conditions are met. Several others, like South Carolina and Georgia, are also moving in this direction.
Taken together, the map highlights more than just tax rates, it points to a strategic divide in how states raise revenue. Some lean on high earners, while others forgo income taxes altogether to attract growth.
Learn More on the Voronoi App
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