State Taxes
State Tax Map
Top income tax rates, capital gains treatment and estate or inheritance taxes across all 50 states and Washington, D.C.
AL5%AK0%AZ2.5%AR3.9%CA13.3%CO4.4%CT6.99%DE6.6%DC10.75%FL0%GA—HI11%ID5.3%IL4.95%IN2.95%IA3.8%KS5.58%KY3.5%LA3%ME7.15%MD6.5%MA9%MI4.25%MN9.85%MS4%MO4.7%MT5.65%NE4.55%NV0%NH0%NJ10.75%NM5.9%NY10.9%NC3.99%ND2.5%OH2.75%OK4.5%OR9.9%PA3.07%RI5.99%SC6%SD0%TN0%TX0%UT4.5%VT8.75%VA5.75%WA0%WV4.82%WI7.65%WY0%
No income tax<4%4–6%6–8%8–10%10%+
| State | Top rate | Structure | Estate / inheritance | Stories |
|---|---|---|---|---|
| West | ||||
| Alaska | 0% | No income tax | None | |
| Arizona | 2.5% | Flat rate | None | |
| California | 13.3% | Graduated | None | 25 |
| Colorado | 4.4% | Flat rate | None | 2 |
| Hawaii | 11% | Graduated | Estate tax | |
| Idaho | 5.3% | Flat rate | None | 1 |
| Montana | 5.65% | Graduated | None | 1 |
| Nevada | 0% | No income tax | None | 2 |
| New Mexico | 5.9% | Graduated | None | |
| Oregon | 9.9% | Graduated | Estate tax | |
| Utah | 4.5% | Flat rate | None | 1 |
| Washington | 0% | No income tax | Estate tax | 6 |
| Wyoming | 0% | No income tax | None | 1 |
| Midwest | ||||
| Illinois | 4.95% | Flat rate | Estate tax | 5 |
| Indiana | 2.95% | Flat rate | None | 2 |
| Iowa | 3.8% | Flat rate | None | |
| Kansas | 5.58% | Graduated | None | |
| Michigan | 4.25% | Flat rate | None | 1 |
| Minnesota | 9.85% | Graduated | Estate tax | 1 |
| Missouri | 4.7% | Graduated | None | 2 |
| Nebraska | 4.55% | Graduated | Inheritance tax | 4 |
| North Dakota | 2.5% | Graduated | None | |
| Ohio | 2.75% | Flat rate | None | 1 |
| South Dakota | 0% | No income tax | None | |
| Wisconsin | 7.65% | Graduated | None | |
| South | ||||
| Alabama | 5% | Graduated | None | 1 |
| Arkansas | 3.9% | Graduated | None | 1 |
| Delaware | 6.6% | Graduated | None | 1 |
| District of Columbia | 10.75% | Graduated | Estate tax | 1 |
| Florida | 0% | No income tax | None | 7 |
| Georgia | — | Flat rate | None | 4 |
| Kentucky | 3.5% | Flat rate | Inheritance tax | 2 |
| Louisiana | 3% | Flat rate | None | 1 |
| Maryland | 6.5% | Graduated | Estate tax, Inheritance tax | 2 |
| Mississippi | 4% | Flat rate | None | 2 |
| North Carolina | 3.99% | Flat rate | None | 2 |
| Oklahoma | 4.5% | Graduated | None | 2 |
| South Carolina | 6% | Graduated | None | |
| Tennessee | 0% | No income tax | None | |
| Texas | 0% | No income tax | None | 8 |
| Virginia | 5.75% | Graduated | None | 1 |
| West Virginia | 4.82% | Graduated | None | 1 |
| Northeast | ||||
| Connecticut | 6.99% | Graduated | Estate tax | 1 |
| Maine | 7.15% | Graduated | Estate tax | |
| Massachusetts | 9% | Graduated | Estate tax | 2 |
| New Hampshire | 0% | No income tax | None | |
| New Jersey | 10.75% | Graduated | Inheritance tax | 6 |
| New York | 10.9% | Graduated | Estate tax | 10 |
| Pennsylvania | 3.07% | Flat rate | Inheritance tax | 2 |
| Rhode Island | 5.99% | Graduated | Estate tax | 1 |
| Vermont | 8.75% | Graduated | Estate tax | |
How we count: top marginal rate on wage income for the stated tax year, from state revenue departments and the Tax Foundation; local income taxes are not included. Methodology
Sources
- https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
- https://taxfoundation.org/data/all/state/state-capital-gains-tax-rates/
- https://taxfoundation.org/research/all/state/2026-state-tax-changes/
- https://www.tax.ny.gov/pit/estate/etidx.htm
- https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me
- https://tax.ri.gov/tax-sections/estate-tax
- https://tax.vermont.gov/individuals/estate-tax
- https://otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information