All Comparison Tables
State Income Tax Rates
Federal & State Law Editorial TeamLast reviewed: April 2026
Compare top income tax rates, number of brackets, and tax type (flat, graduated, or none) across all 50 states.
50 States3 data columnsLast updated: 2025-12-20
Click any column header to sort ascending or descending. Click again to reverse, and a third time to reset.
| State | Top Rate | Brackets | Type |
|---|---|---|---|
| AL - Alabama | 5.0% | 3 | Graduated |
| AK - Alaska | 0% | 0 | None |
| AZ - Arizona | 2.5% | 1 | Flat |
| AR - Arkansas | 4.4% | 3 | Graduated |
| CA - California | 13.3% | 10 | Graduated |
| CO - Colorado | 4.4% | 1 | Flat |
| CT - Connecticut | 6.99% | 7 | Graduated |
| DE - Delaware | 6.6% | 7 | Graduated |
| FL - Florida | 0% | 0 | None |
| GA - Georgia | 5.49% | 1 | Flat |
| HI - Hawaii | 11.0% | 12 | Graduated |
| ID - Idaho | 5.8% | 1 | Flat |
| IL - Illinois | 4.95% | 1 | Flat |
| IN - Indiana | 3.05% | 1 | Flat |
| IA - Iowa | 5.7% | 4 | Graduated |
| KS - Kansas | 5.7% | 3 | Graduated |
| KY - Kentucky | 4.0% | 1 | Flat |
| LA - Louisiana | 4.25% | 3 | Graduated |
| ME - Maine | 7.15% | 3 | Graduated |
| MD - Maryland | 5.75% | 8 | Graduated |
| MA - Massachusetts | 9.0% | 2 | Graduated |
| MI - Michigan | 4.25% | 1 | Flat |
| MN - Minnesota | 9.85% | 4 | Graduated |
| MS - Mississippi | 5.0% | 2 | Graduated |
| MO - Missouri | 4.95% | 10 | Graduated |
| MT - Montana | 6.75% | 2 | Graduated |
| NE - Nebraska | 5.84% | 4 | Graduated |
| NV - Nevada | 0% | 0 | None |
| NH - New Hampshire | 0% | 0 | None |
| NJ - New Jersey | 10.75% | 7 | Graduated |
| NM - New Mexico | 5.9% | 4 | Graduated |
| NY - New York | 10.9% | 9 | Graduated |
| NC - North Carolina | 4.5% | 1 | Flat |
| ND - North Dakota | 2.5% | 4 | Graduated |
| OH - Ohio | 3.5% | 3 | Graduated |
| OK - Oklahoma | 4.75% | 6 | Graduated |
| OR - Oregon | 9.9% | 4 | Graduated |
| PA - Pennsylvania | 3.07% | 1 | Flat |
| RI - Rhode Island | 5.99% | 3 | Graduated |
| SC - South Carolina | 6.4% | 3 | Graduated |
| SD - South Dakota | 0% | 0 | None |
| TN - Tennessee | 0% | 0 | None |
| TX - Texas | 0% | 0 | None |
| UT - Utah | 4.65% | 1 | Flat |
| VT - Vermont | 8.75% | 5 | Graduated |
| VA - Virginia | 5.75% | 4 | Graduated |
| WA - Washington | 0% | 0 | None |
| WV - West Virginia | 5.12% | 5 | Graduated |
| WI - Wisconsin | 7.65% | 4 | Graduated |
| WY - Wyoming | 0% | 0 | None |
This information is provided for general educational purposes only and may not reflect the most recent legislative changes. Always verify current law with official state sources or consult a licensed attorney in the relevant jurisdiction.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.