Tax Foundation
02/17/2026 | Press release | Distributed by Public on 02/17/2026 08:08
State Individual Income Tax Rates and Brackets, 2026
Individual income taxes are a major source of state government revenue, accounting for 33 percent of state tax collections in fiscal year 2024, the latest year for which data are available. Their significance in public policy is further enhanced by individuals being actively responsible for filing their income taxes, in contrast to the indirect payment of sales and excise taxes.
Forty-two states levy individual income taxes. Forty-one tax A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.wage and salary income. Washington taxes capital gains income only, while Missouri exempts capital gains income from its income tax. Eight states, including New Hampshire,which repealed its interest and dividends tax as of 2025, levy no individual income tax at all.
Of those states taxing wage and salary income, 15 have single-rate tax structures, with one rate applying to all taxable income. Conversely, 26 states and the District of Columbia levy graduated-rate income taxes, with the number of brackets varying widely by state. Currently, five states-Arkansas, Kansas, Massachusetts,Montana, and North Dakota-have a two-bracket income tax system. At the other end of the spectrum, Hawaii has 12 brackets. Top marginal rates span from 2.5 percent in Arizona and North Dakota to 13.3 percent in California.(California also imposes a 1.1 percent payroll taxA payroll tax is a tax paid on the wages and salaries of employees to finance social insurance programs like Social Security, Medicare, and unemployment insurance. Payroll taxes are social insurance taxes that comprise 24.8 percent of combined federal, state, and local government revenue, the second largest source of that combined tax revenue.on wage income, bringing the all-in top rate to 14.4 percent as of 2024.)
In some states, a large number of brackets are clustered within a narrow income band. For example, Virginia's taxpayers reach the state's fourth and highest bracket at $17,000 in taxable income. In other states, the top rate kicks in at a much higher level of marginal income. For example, the top rate kicks in at or above $1 million in California (when the "millionaire's tax" surcharge is included), Maryland, Massachusetts, New Jersey, New York, and the District of Columbia.
States' approaches to income taxes vary in other details as well. Some states double their single-filer bracket widths for married filers to avoid imposing a "marriage penalty< /a>A marriage penalty is when a household's overall tax bill increases due to a couple marrying and filing taxes jointly. A marriage penalty typically occurs when two individuals with similar incomes marry; this is true for both high- and low-income couples.." Some states index tax brackets A tax bracket is the range of incomes taxed at given rates, which typically differ depending on filing status. In a progressive individual or corporate income tax system, rates rise as income increases. There are seven federal individual income tax brackets; the federal corporate income tax system is flat.,exemptions, and deductions for inflatio nInflation is when the general price of goods and services increases across the economy, reducing the purchasing power of a currency and the value of certain assets. The same paycheck covers less goods, services, and bills. It is sometimes referred to as a "hidden tax," as it leaves taxpayers less well-off due to higher costs and "bracket creep," while increasing the government's spendin,while many others do not. Some states tie their standard deductions and personal exemptions to the federal tax code, while others set their own or offer none at all.
The federal Tax Cuts and Jobs Act of 2017 (TCJA) increased the standard deducti onThe standard deduction reduces a taxpayer's taxable income by a set amount determined by the government. Taxpayers who take the standard deduction cannot also itemize their deductions; it serves as an alternative.(which was originally set at $15,000 for single filers and $30,000 for joint filers for tax year 2025) while suspending the personal exemption by reducing it to $0 through 2025. The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, permanently extended the TCJA's higher standard deduction while retroactively increasing it to $15,750 for single filers and $31,500 for joint filers for tax year 2025. (Adjusted for inflation, these amounts have increased to $16,100 and $32,200, respectively, for tax year 2026.) The OBBBA also permanently suspended the federal personal exemption.
Most states use the federal tax code as the starting point for their own income taxes, but states vary in their approaches to bringing in the federal standard deduction and (permanently suspended) personal exemption. While some states historically offered a state personal exemption at a certain percentage of a taxpayer's federal personal exemption amount, states largely moved away from this practice after the TCJA suspended the personal exemption. Today, numerous states remain conformed to federal statutes for personal exemption eligibility but offer their own set personal exemption amount or have eliminated their state personal exemptions altogether. Additionally, many states increased their standard deductions in the wake of the TCJA, either by conforming to the higher federal standard deduction or increasing their own deductions, which was particularly appropriate given the base-broadening nature of the federal law, some of which flowed through to state tax codes.
Given that the OBBBA was enacted after many states' 2025 legislative sessions had concluded, numerous states that use static conformity remain conformed to out-of-date versions of the Internal Revenue Code (IRC). While many of these states are likely to enact legislation updating their conformity statutes this year, conforming to a pre-OBBBA version of the IRC has implications for state standard deduction amounts in the states that conform to the federal standard deduction either by using federal taxable income as their income starting point or by separately conforming to the federal standard deduction. Specifically, in states that conform to the federal standard deduction generally but have not yet updated their conformity dates to a post-OBBBA version of the IRC, those states now conform to the pre-TCJA federal standard deduction amount, which, adjusted for inflation, is $8,350 for single filers and $16,700 for joint filers for tax year 2026. To avoid an unlegislated tax increase, states in this situation may pass legislation this year to update their conformity dates and retroactively incorporate the higher standard deduction of $16,100 (single filers) and $32,200 (joint filers).
In the following tables, we have compiled the most up-to-date data available on state individual income taxAn individual income tax (or personal income tax) is levied on the wages, salaries, investments, or other forms of income an individual or household earns. The U.S. imposes a progressive income tax where rates increase with income. The Federal Income Tax was established in 1913 with the ratification of the 16th Amendment. Though barely 100 years old, individual income taxes are the largest sourcerates, brackets, standard deductions, and personal exemptions for both single and joint filers as of February 11, 2026. Following the tables, we document notable individual income tax changes implemented in 2026. The historic maps appear as they were originally published early in the applicable tax year; they have not been updated for changes enacted in those years that were retroactively applicable as of the beginning of those tax years. The historic tables, however, have been updated to account for retroactive changes.
Income Tax Structures By State
2026 State Individual Income Tax Structures
Note: *Applies to capital gains income of high-earning individualsSource: State tax statutes, forms, and instructions; Tax Foundation.
2026 State Income Tax Rates and Brackets
State Individual Income Tax Rates and Brackets, as of January 1, 2026
| State | Single Filer (Rates) | Single Filer (Brackets) | Married Filing Jointly (Rates) | Married Filing Jointly (Brackets) | Standard Deduction (Single) | Standard Deduction (Couple) | Personal Exemption (Single) | Personal Exemption (Couple) | Personal Exemption (Dependent) | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabama (a, b, c, uu) | 2.00% | > | $0 | 2.00% | > | $0 | $3,000 | $8,500 | $1,500 | $3,000 | $1,000 |
| - Alabama | 4.00% | > | $500 | 4.00% | > | $1,000 | |||||
| - Alabama | 5.00% | > | $3,000 | 5.00% | > | $6,000 | |||||
| Alaska | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Arizona (e, f, u, vv) | 2.50% | > | $0 | 2.50% | > | $0 | $8,350 | $16,700 | n.a. | n.a. | $100 credit |
| Arkansas (d, g, h, j, kk) | 2.00% | > | $0 | 2.00% | > | $0 | $2,470 | $4,940 | $29 credit | $58 credit | $29 credit |
| - Arkansas | 3.90% | > | $4,600 | 3.90% | > | $4,600 | |||||
| California (a, h, j, k, l, m, n, nn) | 1.00% | > | $0 | 1.00% | > | $0 | $5,540 | $11,080 | $153 credit | $306 credit | $153 credit |
| - California | 2.00% | > | $11,079 | 2.00% | > | $22,158 | |||||
| - California | 4.00% | > | $26,264 | 4.00% | > | $52,528 | |||||
| - California | 6.00% | > | $41,452 | 6.00% | > | $82,904 | |||||
| - California | 8.00% | > | $57,542 | 8.00% | > | $115,084 | |||||
| - California | 9.30% | > | $72,724 | 9.30% | > | $145,448 | |||||
| - California | 10.30% | > | $371,479 | 10.30% | > | $742,958 | |||||
| - California | 11.30% | > | $445,771 | 11.30% | > | $891,542 | |||||
| - California | 12.30% | > | $742,953 | 12.30% | > | $1,000,000 | |||||
| - California | 13.30% | > | $1,000,000 | 13.30% | > | $1,485,906 | |||||
| Colorado (a, o) | 4.40% | > | $0 | 4.40% | > | $0 | $16,100 | $32,200 | n.a. | n.a. | n.a. |
| Connecticut (i, p, q, r) | 2.00% | > | $0 | 2.00% | > | $0 | n.a. | n.a. | $15,000 | $24,000 | $0 |
| - Connecticut | 4.50% | > | $10,000 | 4.50% | > | $20,000 | |||||
| - Connecticut | 5.50% | > | $50,000 | 5.50% | > | $100,000 | |||||
| - Connecticut | 6.00% | > | $100,000 | 6.00% | > | $200,000 | |||||
| - Connecticut | 6.50% | > | $200,000 | 6.50% | > | $400,000 | |||||
| - Connecticut | 6.90% | > | $250,000 | 6.90% | > | $500,000 | |||||
| - Connecticut | 6.99% | > | $500,000 | 6.99% | > | $1,000,000 | |||||
| Delaware (a, h, m, s) | 2.20% | > | $2,000 | 2.20% | > | $2,000 | $3,250 | $6,500 | $110 credit | $220 credit | $110 credit |
| - Delaware | 3.90% | > | $5,000 | 3.90% | > | $5,000 | |||||
| - Delaware | 4.80% | > | $10,000 | 4.80% | > | $10,000 | |||||
| - Delaware | 5.20% | > | $20,000 | 5.20% | > | $20,000 | |||||
| - Delaware | 5.55% | > | $25,000 | 5.55% | > | $25,000 | |||||
| - Delaware | 6.60% | > | $60,000 | 6.60% | > | $60,000 | |||||
| Florida | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Georgia | 5.19% | > | $0 | 5.19% | > | $0 | $12,000 | $24,000 | n.a. | n.a. | $4,000 |
| Hawaii (m, t) | 1.40% | > | $0 | 1.40% | > | $0 | $4,400 | $8,800 | $1,144 | $2,288 | $1,144 |
| - Hawaii | 3.20% | > | $9,600 | 3.20% | > | $19,200 | |||||
| - Hawaii | 5.50% | > | $14,400 | 5.50% | > | $28,800 | |||||
| - Hawaii | 6.40% | > | $19,200 | 6.40% | > | $38,400 | |||||
| - Hawaii | 6.80% | > | $24,000 | 6.80% | > | $48,000 | |||||
| - Hawaii | 7.20% | > | $36,000 | 7.20% | > | $72,000 | |||||
| - Hawaii | 7.60% | > | $48,000 | 7.60% | > | $96,000 | |||||
| - Hawaii | 7.90% | > | $125,000 | 7.90% | > | $250,000 | |||||
| - Hawaii | 8.25% | > | $175,000 | 8.25% | > | $350,000 | |||||
| - Hawaii | 9.00% | > | $225,000 | 9.00% | > | $450,000 | |||||
| - Hawaii | 10.00% | > | $275,000 | 10.00% | > | $550,000 | |||||
| - Hawaii | 11.00% | > | $325,000 | 11.00% | > | $650,000 | |||||
| Idaho (j, m, o, u) | 5.30% | > | $4,811 | 5.30% | > | $9,622 | $16,100 | $32,200 | n.a. | n.a. | n.a. |
| Illinois (d, m, v) | 4.95% | > | $0 | 4.95% | > | $0 | n.a. | n.a. | $2,925 | $5,850 | $2,925 |
| Indiana (a, m, w) | 2.95% | > | $0 | 2.95% | > | $0 | n.a. | n.a. | $1,000 | $2,000 | $1,000 |
| Iowa (a, h, o) | 3.80% | > | $0 | 3.80% | > | $0 | $16,100 | $32,200 | $40 credit | $80 credit | $40 credit |
| - Iowa | |||||||||||
| Kansas (a, m) | 5.20% | > | $0 | 5.20% | > | $0 | $3,605 | $8,240 | $9,160 | $18,320 | $2,320 |
| - Kansas | 5.58% | > | $23,000 | 5.58% | > | $46,000 | |||||
| Kentucky (a, d, z) | 3.50% | > | $0 | 3.50% | > | $0 | $3,360 | $3,360 | n.a. | n.a. | n.a. |
| - Kentucky | |||||||||||
| Louisiana (d) | 3.00% | > | $0 | 3.00% | > | $0 | $12,875 | $25,750 | n.a. | n.a. | n.a. |
| - Louisiana | |||||||||||
| Maine (u, y, bb, ll, vv, ww) | 5.80% | > | $0 | 5.80% | > | $0 | $8,350 | $16,700 | $5,300 | $10,600 | $305 credit |
| - Maine | 6.75% | > | $27,399 | 6.75% | > | $54,849 | |||||
| - Maine | 7.15% | > | $64,849 | 7.15% | > | $129,749 | |||||
| Maryland (a, m, x, vv, aa) | 2.00% | > | $0 | 2.00% | > | $0 | $3,350 | $6,700 | $3,200 | $6,400 | $3,200 |
| - Maryland | 3.00% | > | $1,000 | 3.00% | > | $1,000 | |||||
| - Maryland | 4.00% | > | $2,000 | 4.00% | > | $2,000 | |||||
| - Maryland | 4.75% | > | $3,000 | 4.75% | > | $3,000 | |||||
| - Maryland | 5.00% | > | $100,000 | 5.00% | > | $150,000 | |||||
| - Maryland | 5.25% | > | $125,000 | 5.25% | > | $175,000 | |||||
| - Maryland | 5.50% | > | $150,000 | 5.50% | > | $225,000 | |||||
| - Maryland | 5.75% | > | $250,000 | 5.75% | > | $300,000 | |||||
| - Maryland | 6.25% | > | $500,000 | 6.25% | > | $600,000 | |||||
| - Maryland | 6.50% | > | $1,000,000 | 6.50% | > | $1,200,000 | |||||
| Massachusetts (j, rr) | 5.00% | > | $0 | 5.00% | > | $0 | n.a. | n.a. | $4,400 | $8,800 | $1,000 |
| - Massachusetts | 9.00% | > | $1,083,150 | 9.00% | > | $1,083,150 | |||||
| Michigan (a, d) | 4.25% | > | $0 | 4.25% | > | $0 | n.a. | n.a. | $5,900 | $11,800 | $5,900 |
| Minnesota (d, bb, cc, oo, vv) | 5.35% | > | $0 | 5.35% | > | $0 | $15,300 | $30,600 | n.a. | n.a. | $5,300 |
| - Minnesota | 6.80% | > | $33,310 | 6.80% | > | $48,700 | |||||
| - Minnesota | 7.85% | > | $109,430 | 7.85% | > | $193,480 | |||||
| - Minnesota | 9.85% | > | $203,150 | 9.85% | > | $337,930 | |||||
| Mississippi | 4.00% | > | $10,000 | 4.00% | > | $10,000 | $2,300 | $4,600 | $6,000 | $12,000 | $1,500 |
| Missouri (a, b, m, u, bb) | 2.00% | > | $1,348 | 2.00% | > | $1,348 | $16,100 | $32,200 | n.a | n.a | n.a |
| - Missouri | 2.50% | > | $2,696 | 2.50% | > | $2,696 | |||||
| - Missouri | 3.00% | > | $4,044 | 3.00% | > | $4,044 | |||||
| - Missouri | 3.50% | > | $5,392 | 3.50% | > | $5,392 | |||||
| - Missouri | 4.00% | > | $6,740 | 4.00% | > | $6,740 | |||||
| - Missouri | 4.50% | > | $8,088 | 4.50% | > | $8,088 | |||||
| - Missouri | 4.70% | > | $9,436 | 4.70% | > | $9,436 | |||||
| Montana (o, u, bb) | 4.70% | > | $0 | 4.70% | > | $0 | $16,100 | $32,200 | n.a | n.a | n.a |
| - Montana | 5.65% | > | $47,500 | 5.65% | > | $95,000 | |||||
| Nebraska (d, h, m, bb) | 2.46% | > | $0 | 2.46% | > | $0 | $8,850 | $17,700 | $176 credit | $352 credit | $176 credit |
| - Nebraska | 3.51% | > | $4,130 | 3.51% | > | $8,250 | |||||
| - Nebraska | 4.55% | > | $24,760 | 4.55% | > | $49,530 | |||||
| Nevada | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| New Hampshire | none | none | n.a | n.a | n.a. | n.a. | n.a. | ||||
| New Jersey (a) | 1.40% | > | $0 | 1.40% | > | $0 | n.a. | n.a. | $1,000 | $2,000 | $1,500 |
| - New Jersey | 1.75% | > | $20,000 | 1.75% | > | $20,000 | |||||
| - New Jersey | 3.50% | > | $35,000 | 2.45% | > | $50,000 | |||||
| - New Jersey | 5.53% | > | $40,000 | 3.50% | > | $70,000 | |||||
| - New Jersey | 6.37% | > | $75,000 | 5.53% | > | $80,000 | |||||
| - New Jersey | 8.97% | > | $500,000 | 6.37% | > | $150,000 | |||||
| - New Jersey | 10.75% | > | $1,000,000 | 8.97% | > | $500,000 | |||||
| - New Jersey | 10.75% | > | $1,000,000 | ||||||||
| New Mexico (m, o, u, jj) | 1.50% | > | $0 | 1.50% | > | $0 | $16,100 | $32,200 | n.a. | n.a. | $4,000 |
| - New Mexico | 3.20% | > | $5,500 | 3.20% | > | $8,000 | |||||
| - New Mexico | 4.30% | > | $16,500 | 4.30% | > | $25,000 | |||||
| - New Mexico | 4.70% | > | $33,500 | 4.70% | > | $50,000 | |||||
| - New Mexico | 4.90% | > | $66,500 | 4.90% | > | $100,000 | |||||
| - New Mexico | 5.90% | > | $210,000 | 5.90% | > | $315,000 | |||||
| New York (a, i) | 3.90% | > | $0 | 3.90% | > | $0 | $8,000 | $16,050 | n.a. | n.a. | $1,000 |
| - New York | 4.40% | > | $8,500 | 4.40% | > | $17,150 | |||||
| - New York | 5.15% | > | $11,700 | 5.15% | > | $23,600 | |||||
| - New York | 5.40% | > | $13,900 | 5.40% | > | $27,900 | |||||
| - New York | 5.90% | > | $80,650 | 5.90% | > | $161,550 | |||||
| - New York | 6.85% | > | $215,400 | 6.85% | > | $323,200 | |||||
| - New York | 9.65% | > | $1,077,550 | 9.65% | > | $2,155,350 | |||||
| - New York | 10.30% | > | $5,000,000 | 10.30% | > | $5,000,000 | |||||
| - New York | 10.90% | > | $25,000,000 | 10.90% | > | $25,000,000 | |||||
| North Carolina | 3.99% | > | $0 | 3.99% | > | $0 | $12,750 | $25,500 | n.a. | n.a. | n.a. |
| North Dakota (j, o, u) | 1.95% | > | $48,475 | 1.95% | > | $80,975 | $16,100 | $32,200 | n.a. | n.a. | n.a. |
| - North Dakota | 2.50% | > | $244,825 | 2.50% | > | $298,075 | |||||
| Ohio (a, bb, dd, pp) | 2.75% | > | $26,050 | 2.75% | > | $26,050 | n.a. | n.a. | $2,400 | $4,800 | $2,400 |
| - Ohio | |||||||||||
| Oklahoma (m) | 2.50% | > | $3,750 | 2.50% | > | $7,500 | $6,350 | $12,700 | $1,000 | $2,000 | $1,000 |
| - Oklahoma | 3.50% | > | $4,900 | 3.50% | > | $9,800 | |||||
| - Oklahoma | 4.50% | > | $7,200 | 4.50% | > | $14,400 | |||||
| Oregon (a, b, d, h, m, bb, ee, nn) | 4.75% | > | $0 | 4.75% | > | $0 | $2,910 | $5,820 | $256 credit | $512 credit | $256 credit |
| - Oregon | 6.75% | > | $4,550 | 6.75% | > | $9,100 | |||||
| - Oregon | 8.75% | > | $11,400 | 8.75% | > | $22,800 | |||||
| - Oregon | 9.90% | > | $125,000 | 9.90% | > | $250,000 | |||||
| Pennsylvania (a) | 3.07% | > | $0 | 3.07% | > | $0 | n.a. | n.a. | n.a. | n.a. | n.a. |
| Rhode Island (d, bb, ff) | 3.75% | > | $0 | 3.75% | > | $0 | $11,200 | $22,400 | $5,250 | $10,500 | $5,250 |
| - Rhode Island | 4.75% | > | $82,050 | 4.75% | > | $82,050 | |||||
| - Rhode Island | 5.99% | > | $186,450 | 5.99% | > | $186,450 | |||||
| South Carolina (d, o, u, bb, qq, vv, ww) | 0.00% | > | $0 | 0.00% | > | $0 | $8,350 | $16,700 | n.a. | n.a. | $4,930 |
| - South Carolina | 3.00% | > | $3,640 | 3.00% | > | $3,640 | |||||
| - South Carolina | 6.00% | > | $18,230 | 6.00% | > | $18,230 | |||||
| South Dakota | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Tennessee | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Texas | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Utah (d, h, gg, ll) | 4.50% | > | $0 | 4.50% | > | $0 | $966 credit | $1,932 credit | n.a. | n.a. | $2,111 |
| Vermont (j, n, hh, mm) | 3.35% | > | $0 | 3.35% | > | $0 | $7,650 | $15,300 | $5,300 | $10,600 | $5,300 |
| - Vermont | 6.60% | > | $49,400 | 6.60% | > | $82,500 | |||||
| - Vermont | 7.60% | > | $119,700 | 7.60% | > | $199,450 | |||||
| - Vermont | 8.75% | > | $249,700 | 8.75% | > | $304,000 | |||||
| Virginia (m) | 2.00% | > | $0 | 2.00% | > | $0 | $8,750 | $17,500 | $930 | $1,860 | $930 |
| - Virginia | 3.00% | > | $3,000 | 3.00% | > | $3,000 | |||||
| - Virginia | 5.00% | > | $5,000 | 5.00% | > | $5,000 | |||||
| - Virginia | 5.75% | > | $17,000 | 5.75% | > | $17,000 | |||||
| Washington (n, ss, tt) | Capital gains income only | ||||||||||
| - Washington | 7% | > | $0 | 7% | > | $0 | $278,000 | $278,000 | n.a. | n.a. | n.a. |
| - Washington | 9% | > | $1,000,000 | 9% | > | $1,000,000 | |||||
| West Virginia (a, m) | 2.22% | > | $0 | 2.22% | > | $0 | n.a. | n.a. | $2,000 | $4,000 | $2,000 |
| - West Virginia | 2.96% | > | $10,000 | 2.96% | > | $10,000 | |||||
| - West Virginia | 3.33% | > | $25,000 | 3.33% | > | $25,000 | |||||
| - West Virginia | 4.44% | > | $40,000 | 4.44% | > | $40,000 | |||||
| - West Virginia | 4.82% | > | $60,000 | 4.82% | > | $60,000 | |||||
| Wisconsin (d, m, bb, ii) | 3.50% | > | $0 | 3.50% | > | $0 | $13,960 | $25,840 | $700 | $1,400 | $700 |
| - Wisconsin | 4.40% | > | $15,110 | 4.40% | > | $20,150 | |||||
| - Wisconsin | 5.30% | > | $51,950 | 5.30% | > | $69,260 | |||||
| - Wisconsin | 7.65% | > | $332,720 | 7.65% | > | $443,630 | |||||
| Wyoming | none | none | n.a. | n.a. | n.a. | n.a. | n.a. | ||||
| Washington DC (u) | 4.00% | > | $0 | 4.00% | > | $0 | $16,100 | $32,200 | n.a. | n.a. | n.a. |
| - Washington DC | 6.00% | > | $10,000 | 6.00% | > | $10,000 | |||||
| - Washington DC | 6.50% | > | $40,000 | 6.50% | > | $40,000 | |||||
| - Washington DC | 8.50% | > | $60,000 | 8.50% | > | $60,000 | |||||
| - Washington DC | 9.25% | > | $250,000 | 9.25% | > | $250,000 | |||||
| - Washington DC | 9.75% | > | $500,000 | 9.75% | > | $500,000 | |||||
| - Washington DC | 10.75% | > | $1,000,000 | 10.75% | > | $1,000,000 |
(b) These states allow some or all of federal income tax paid to be deducted from state taxable income.
(c) For single taxpayers with AGI not exceeding $25,499, the standard deduction is $3,000. This standard deduction amount is reduced by $25 for every additional $500 of AGI, not to fall below $2,500. For Married Filing Joint (MFJ) taxpayers with AGI not exceeding $25,999, the standard deduction is $8,500. This standard deduction amount is reduced by $175 for every additional $500 of AGI, not to fall below $5,000. For all taxpayers with AGI of $50,000 or less and claiming a dependent, the dependent exemption is $1,000. This amount is reduced to $500 per dependent for taxpayers with AGI above $50,000 and equal to or less than $100,000. For taxpayers with more than $100,000 in AGI, the dependent exemption is $300 per dependent.
(d) Standard deduction and/or personal exemption is adjusted annually for inflation. Inflation-adjusted amounts for tax year 2026 are shown.
(e) Arizona's standard deduction can be adjusted upward by an amount equal to 34 percent (as of TY 2025) of the amount the taxpayer would have claimed in charitable deductions if the taxpayer had claimed itemized deductions.
(f) In lieu of a dependent exemption, Arizona offers a dependent tax credit of $100 per dependent under the age of 17 and $25 per dependent age 17 and older. The credit begins to phase out for taxpayers with federal adjusted gross in comeFor individuals, gross income is the total of all income received from any source before taxes or deductions. It includes wages, salaries, tips, interest, dividends, capital gains, rental income, alimony, pensions, and other forms of income. For businesses, gross income (or gross profit) is the sum of total receipts or sales minus the cost of goods sold (COGS)-the direct costs of producing goods(FAGI) above $200,000 (single filers) or $400,000 (MFJ).
(g) Rates apply to individuals earning more than $92,300 (tax year 2025). A separate tax tables exist for individuals earning $92,300 or less, with rates of 2 percent on income greater than or equal to $5,500; 3 percent on income greater than or equal to $10,900; 3.4 percent on income greater than or equal to $15,600; and 3.9 percent on income greater than $25,700 but less than or equal to $92,300 (tax year 2025).
(h) Standard deduction or personal exemption is structured as a tax credit.
(i) Connecticut and New York have "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the benefit threshold.
(j) Bracket levels adjusted for inflation each year. Inflation-adjusted bracket widths for 2026 were not available as of publication, so table reflects 2025 inflation-adjusted bracket widths.
(k) Exemption credits phase out for single taxpayers by $6 for each $2,500 of federal AGI above $252,203 and for MFJ filers by $12 for each $2,500 of federal AGI above $504,411 (tax year 2025). The credit cannot be reduced to below zero.
(l) Rates include the additional mental health services tax at the rate of 1 percent on taxable income in excess of $1 million. Rates exclude a payroll tax of 1.3 percent to fund the state's disability insurance program. Effective as of TY 2024, there is no wage ceiling for this payroll tax, which means that the state's top individual income tax rate on wage income becomes 14.6 percent.
(m) State provides a state-defined personal exemption amount for each exemption available and/or deductible under the Internal Revenue Code. The Tax Cuts and Jobs Act set the personal exemption to $0 until 2026 but did not eliminate it, and the One Big Beautiful Bill Act permanently set the personal exemption to $0 but did not eliminate it. Because it is still available, these state-defined personal exemptions remain available in some states but are set to $0 in other states.
(n) Standard deduction and/or personal exemption adjusted annually for inflation, but the 2026 inflation adjustment was not available at time of publication, so table reflects actual 2025 amount(s).
(o) Colorado, Idaho, Iowa, Montana, New Mexico, North Dakota, and South Carolina include the federal standard deduction in their income starting point.
(p) Connecticut has a complex set of phaseout provisions. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayer's Connecticut taxable income to which the 2 percent tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount will have a tax rate of 4.5 percent instead of 2 percent. Each single taxpayer whose Connecticut AGI exceeds $105,000 shall pay an amount equal to $25 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $105,000, up to a maximum payment of $250. Additionally, each single taxpayer whose Connecticut AGI exceeds $200,000 shall pay an amount equal to $90 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $200,000 but is less than $500,000, and by an additional $50 for each $5,000, or fraction thereof, by which the taxpayer's AGI exceeds $500,000, up to a maximum payment of $3,150. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayer's Connecticut taxable income to which the 2 percent tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 2 percent tax rate does not apply shall be an amount to which the 4.5 percent tax rate shall apply. Each MFJ filer whose Connecticut AGI exceeds $210,000 shall pay an amount equal to $50 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $210,000, up to a maximum payment of $500. Additionally, each MFJ taxpayer whose Connecticut AGI exceeds $400,000 shall pay, in addition to the amount above, an amount equal to $180 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $400,000, up to a maximum of $5,400, and a further $100 for each $10,000, or fraction thereof, by which Connecticut AGI exceeds $1 million, up to a combined maximum payment of $6,300.
(q) Connecticut taxpayers are also given personal tax credits (1-75%) based upon adjusted gross income.
(r) Connecticut's personal exemption phases out by $1,000 for each $1,000, or fraction thereof, by which a single filer's Connecticut AGI exceeds $30,000 and a MFJ filer's Connecticut AGI exceeds $48,000.
(s) In addition to the individual income tax rates, Delaware imposes a tax on lump-sum distributions.
(t) Additionally, Hawaii allows any taxpayer, other than a corporation, acting as a business entity in more than one state and required by law to file a return, to report and pay a tax of 0.5 percent of its annual gross sales (1) where the taxpayer's only activities in Hawaii consist of sales, (2) when the taxpayer does not own or rent real estate or tangible personal property, and (3) when the taxpayer's annual gross sales in or into Hawaii do not exceed $100,000. Haw. Rev. Stat. ยง 235-51 (2024).
(u) Deduction and/or exemption tied to federal tax system. Federal deductions are indexed for inflation. Where applicable, the tax year 2026 inflation-adjusted amounts are shown.
(v) As of June 1, 2017, taxpayers cannot claim the personal exemption if their adjusted gross income exceeds $250,000 (single filers) or $500,000 (MFJ).
(w) $1,000 is a base exemption. If dependents meet certain conditions, filers can take an additional $1,500 exemption for each. If a taxpayer is claiming a child as a dependent for the first taxable year in which the exemption is allowed, the taxpayer is now permitted to claim an amount of $3,000, instead of $1,500.
(x) Beginning in tax year 2025, Maryland levies an additional 2% s urtaxA surtax is an additional tax levied on top of an already existing business or individual tax and can have a flat or progressive rate structure. Surtaxes are typically enacted to fund a specific program or initiative, whereas revenue from broader-based taxes, like the individual income tax, typically cover a multitude of programs and services.on capital gains income for filers with AGI exceeding $350,000, regardless of filing status.
(y) Maine's personal exemption begins to phase out for taxpayers with income exceeding $333,450 (single filers) or $400,100 (MFJ) in tax year 2025. These phaseout thresholds are adjusted annually for inflation. The standard deduction amounts for 2025 are phased out for taxpayers with Maine income over $100,000 (single filers) or $200,050 (MFJ). The dependent personal exemption is structured as a tax credit and begins to phase out for taxpayers with income exceeding $125,000 (head of household) or $150,000 (married filing jointly).
(z) Kentucky's standard deduction is not doubled for MFJ filers, but only for married filing separately (MFS). Many married taxpayers file separately to claim this doubled deduction.
(aa) The exemption amount has the following phaseout schedule: If AGI is above $100,000 for single filers and above $150,000 for married filers, the $3,200 exemption begins to be phased out. If AGI is above $150,000 for single filers and above $200,000 for married filers, the exemption is phased out entirely.
(bb) Bracket levels adjusted for inflation each year. Inflation-adjusted bracket levels for 2026 are shown.
(cc) For taxpayers whose AGI exceeds $122,200 (married filing separately) or $244,400 (all other filers), Minnesota's standard deduction is reduced by 3 percent of the excess of the taxpayer's federal AGI over the applicable amount but not over $168,900 (married filing separately) or $337,800 (all other filers), plus 10 percent of the taxpayer's federal adjusted gross income over the second threshold, or 80 percent of the standard deduction otherwise allowable, whichever is less.
(dd) Ohio's personal exemption is $2,400 for an AGI of $40,000 or less, $2,150 if AGI is more than $40,000 but less than or equal to $80,000, and $1,900 if AGI is greater than $80,000 but less than $500,000. For AGI above $500,000, there is no exemption.
(ee) The personal exemption credit is not allowed if federal AGI exceeds $100,000 for single filers or $200,000 for MFJ.
(ff) The phaseout range for the standard deduction, personal exemption, and dependency exemption is $261,000 to $290,800. For taxpayers with modified Federal AGI exceeding $290,800, no standard deduction, personal exemption, or dependency exemption is available.
(gg) The standard deduction is taken in the form of a nonrefundable credit of 6 percent of the federal standard or itemized ded uctionItemized deductions allow individuals to subtract designated expenses from their taxable income and can be claimed in lieu of the standard deduction. Itemized deductions include those for state and local taxes, charitable contributions, and mortgage interest. An estimated 13.7 percent of filers itemized in 2019, most being high-income taxpayers.amount, excluding the deduction for state or local income tax. This credit phases out at 1.3 cents per dollar of AGI above $18,213 ($36,426 for MFJ) as of 2025.
(hh) For taxpayers with federal AGI that exceeds $150,000, the taxpayer will pay the greater of state income tax or 3 percent of federal AGI.
(ii) The standard deduction begins to phase out at $20,119 in income for single filers and $29,039 in income for joint filers. The standard deduction phases out to zero at $136,453 for single filers and $159,690 for joint filers.
(jj) In lieu of the suspended personal exemption, New Mexico offers a deduction of $4,000 for all but one of a taxpayer's dependents.
(kk) Taxpayers with net income greater than or equal to $89,601 but not greater than $92,700 shall reduce the amount of tax due by deducting a bracket adjustment amount.
(ll) The dependent deduction/exemption is adjusted annually for inflation, but the 2026 amount was not available at the time of publication, so the 2025 amount is shown.
(mm) Taxpayers also receive an additional deduction of $1,250 (tax year 2025) for each standard deduction box checked on federal Form 1040.
(nn) California and Oregon do not fully index their top brackets.
(oo) Minnesota has a surtax on individuals, estates, and trusts equal to 1% of net investment income over $1 million.
(pp) Ohio's personal exemption is adjusted periodically based on changes in the GDP deflator.
(qq) South Carolina's top marginal rate is scheduled to revert to 6.2% on July 1, 2026.
(rr) In Massachusetts, rates exclude the paid family and medical leave payroll tax. Employers must withhold 0.46 percent of employees' eligible wages. Additionally, employers with 25 or more employees contribute an extra 0.42 percent of eligible wages.
(ss) In Washington, the rate excludes the 0.58 percent payroll tax that funds the long-term care insurance program (WA Cares). Employers withhold this tax from employees' gross wages.
(tt) Tax applies to capital gains income only.
(uu) Dependent exemption is reduced to $500 for taxpayers with AGI greater than $50,000, and is phased out completely for taxpayers with AGI greater than $100,000.
(vv) State conforms to a pre-OBBBA version of the federal standard deduction, which in inflation-adjusted terms is $8,350 (single filers) and $16,700 (MFJ) for 2026.
(ww) Maine offers a refundable dependent credit of $305 for dependents ages six and older and $610 for dependents ages five and under (2025 amounts).
Notable 2026 State Individual Income Tax Changes
Last year continued the historic pace of income tax rate reductions. In total, 26 states have reduced their individual income tax rates since 2021, including 23 states that reduced their top marginal rate, and seven states have newly shifted from graduated-rate to single-rate individual income tax structures in that same time. Only Maryland, Massachusetts, New York, Washington, and the District of Columbia increased their top marginal tax rates in those years. Michigan temporarily reduced its rate to 4.05 percent for tax year 2023, but reverted to 4.25 percent for tax year 2024 and onward.
Several changes implemented in 2025 were retroactively effective as of January 1, 2025. However, several notable changes took effect on January 1, 2026, or are set to occur on specific future dates, with rates phasing down incrementally over time. Some of the scheduled future rate reductions rely on tax triggers, where specific changes to tax rates will occur once certain revenue benchmarks are met. Notable changes to major individual income tax provisions already certified for 2025 include the following:
Georgia
Building on the tax cut triggers enacted by H.B. 1015 of 2024, HB 111-enacted in April of 2025-accelerated these tax cuts, reducing the income tax rate from 5.39 percent to 5.19 percent, retroactive to January 1, 2025. State statutes still allow for an accelerated schedule of future individual income tax rate reductions if revenue conditions are met.
Idaho
Idaho retroactively reduced its individual income tax rate from 5.695 to 5.3 percent, as a result of House Bill 40, which was enacted in March 2025.
Indiana
Indiana's flat individual income tax rate decreased from 3 percent to 2.95 percent as of January 1, 2026, as a result of legislation passed in 2023 (HB1001), with a further rate reduction to 2.9 percent scheduled for January 1, 2027. On April 16, 2025, SB451 was signed into law, representing a continued commitment to reducing income tax rates for Indiana residents. That law will reduce Indiana's rate to as low as 2.55 percent in 0.05 percentage-point increments in even-numbered years beginning January 1, 2030, provided revenue triggers are met.
Kentucky
Kentucky's individual income tax rate decreased from 4 to 3.5 percent on January 1, 2026, as a result of tax triggers originally adopted in 2022. The triggered rate reduction to 3.5 percent was proactively approved by the legislature and governor with the enactment of H.B. 1 in February 2025, since Kentucky's triggers require ratification at each stage.
Maryland
In the Budget Reconciliation and Financing Act of 2025, the Maryland legislature added two new, higher-income tax brackets with rates of 6.25 percent and 6.50 percent, retroactively effective as of January 1, 2025.
The state implemented another rate reduction in 2026 as part of a scheduled multiyear phase-down of its individual income tax, bringing the rate from 4.4 percent in 2025 to 4 percent as of January 1, 2026. Future rate reductions are scheduled to bring the rate to 3.75 percent in 2027, 3.5 percent in 2028, 3.25 percent in 2029, and 3 percent in 2030, with future reductions and eventual income tax phaseout possible if specified revenue triggers are met.
Montana
House Bill 337 made several changes to Montana's individual income tax code. The top marginal rate of 5.9 percent was reduced to 5.65 percent in 2026, with a further reduction to 5.4 percent scheduled for 2027. While the lower marginal rate of 4.7 percent remains unchanged, the law significantly expanded the bracket width for the lower marginal rate.
Nebraska
Starting January 1, 2026, Nebraska saw a significant reduction in its top marginal individual income tax rate, which lowered from 5.2 percent to 4.55 percent. This is part of an ongoing phasedown to gradually reduce the top rate to 3.99 percent by 2027.
North Carolina previously enacted a law to gradually reduce its individual income tax rate to a flat 3.99 percent. On January 1, 2026, the final step in that phasedown occurred, with the rate decreasing from 4.25 percent to 3.99 percent.
Ohio
Several major state tax changes for 2026 were enacted under Ohio's main budget bill, HB96. On January 1, 2026, the individual income tax moved to a flat rate of 2.75 percent for all nonbusiness income over $26,050. While the law reduced the overall tax rate, it tightened eligibility for certain credits and exemptions. As of 2026, the joint filing credit and personal and dependent exemptions are available only to taxpayers with modified adjusted gross income (MAGI) of $500,000 or less.
Oklahoma
House Bill 2764 collapsed Oklahoma's six individual income tax brackets into three and reduced the top marginal rate from 4.75 percent to 4.5 percent, effective January 1, 2026. The brackets are not indexed for inflation. That same law also established a rate reduction trigger mechanism to phase out the individual income tax by 0.25 percentage point increments when specified revenue conditions are met.
South Carolina
South Carolina's FY 2026 budget, enacted in June of 2025, included a provision to temporarily reduce the state's top marginal individual income tax rate from 6.2 to 6 percent from July 1, 2025, through June 30, 2026.
Utah
House Bill 106, which was signed in March 2025, reduced Utah's income tax rate from 4.55 percent to 4.5 percent, retroactive to January 1, 2025. This is the latest in a series of rate reductions the state has passed in recent years.
Washington
Senate Bill 5813, which was signed into law in May 2025, increased Washington's capital g ains taxA capital gains tax is levied on the profit made from selling an asset and is often in addition to corporate income taxes, frequently resulting in double taxation. These taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment. by changing it from a single-rate to a graduated-rate structure with a new top marginal rate of 9 percent on capital gains income exceeding $1 million. This change was retroactive to January 1, 2025.
Historical State Individual Income Tax Rates
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Tax Foundation published this content on February 17, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on February 17, 2026 at 14:09 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]