Question 1

Which states have no income tax?

Accepted Answer

Nine states have no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire previously taxed investment income but fully repealed that tax in 2025. Washington state taxes capital gains above $262,000 but not W-2 wages.

Question 2

Which state has the highest income tax?

Accepted Answer

California has the highest top state income tax rate at 13.3% (on income over $1 million). For most middle and upper-income earners, California's top relevant rate is 9.3–10.3%. Hawaii has the second-highest top rate at 11%, and New Jersey and New York have 10.75% and 10.9% respectively on very high incomes.

Question 3

How does state income tax affect my paycheck?

Accepted Answer

State income tax is withheld from each paycheck alongside federal income tax and FICA. On a $75,000 salary, moving from a no-tax state like Texas to California (effective ~6% state rate on that income) costs roughly $4,500/year — about $375/month. Moving from California to Texas at the same salary saves about $4,500/year. Use the state calculator below to see the exact number for your salary.

Question 4

Do I pay state income tax where I live or where I work?

Accepted Answer

Generally, you pay state income tax to the state where you work, not where you live — unless your home state also taxes non-residents. Many states have reciprocity agreements that let you pay tax only to your home state. Remote workers typically pay taxes to their home state. If you work in a different state than you live, you may file taxes in both states (with a credit for taxes paid to the non-resident state to avoid double taxation).

State	Tax Type	Top Rate	# Brackets
Alabama	Progressive	5%	3
Alaska	None	—	—
Arizona	Flat	2.5%	1 (flat)
Arkansas	Progressive	4.4%	3
California	Progressive	13.3%	9
Colorado	Flat	4.4%	1 (flat)
Connecticut	Progressive	6.99%	7
Delaware	Progressive	6.6%	7
Florida	None	—	—
Georgia	Flat	5.49%	1 (flat)
Hawaii	Progressive	11%	12
Idaho	Flat	5.8%	1 (flat)
Illinois	Flat	4.95%	1 (flat)
Indiana	Flat	3.05%	1 (flat)
Iowa	Flat	4.4%	1 (flat)
Kansas	Progressive	5.7%	3
Kentucky	Flat	4%	1 (flat)
Louisiana	Progressive	3%	2
Maine	Progressive	7.15%	3
Maryland	Progressive	5.75%	8
Massachusetts	Flat	9%	1 (flat)
Michigan	Flat	4.25%	1 (flat)
Minnesota	Progressive	9.85%	4
Mississippi	Flat	4.7%	1 (flat)
Missouri	Progressive	4.8%	2
Montana	Progressive	5.9%	2
Nebraska	Progressive	5.2%	4
Nevada	None	—	—
New Hampshire	None	—	—
New Jersey	Progressive	10.75%	7
New Mexico	Progressive	5.9%	5
New York	Progressive	10.9%	9
North Carolina	Flat	4.5%	1 (flat)
North Dakota	Progressive	2.5%	3
Ohio	Progressive	3.5%	4
Oklahoma	Progressive	4.75%	6
Oregon	Progressive	9.9%	4
Pennsylvania	Flat	3.07%	1 (flat)
Rhode Island	Progressive	5.99%	3
South Carolina	Progressive	6.2%	3
South Dakota	None	—	—
Tennessee	None	—	—
Texas	None	—	—
Utah	Flat	4.55%	1 (flat)
Vermont	Progressive	8.75%	4
Virginia	Progressive	5.75%	4
Washington	None	—	—
Washington D.C.	Progressive	10.75%	6
West Virginia	Progressive	5.12%	5
Wisconsin	Progressive	7.65%	4
Wyoming	None	—	—

Salary Calculator by State — All 50 States + DC (2026)

States with income tax

State income tax at a glance

Frequently Asked Questions