State Income Tax Rankings 2026: Flat, Progressive, and No-Tax States Compared
The same $100,000 salary produces very different state income tax bills depending on where you live. Nine states levy no broad wage income tax; others apply a single flat rate to all taxable income; and most use progressive brackets where higher earners pay higher marginal rates. The ExactTakeHome engine computes all figures below at build time using 2026 federal and state withholding data (single filer, biweekly pay, standard deduction, no pre-tax deductions).
At $100,000, engine-computed state income tax ranges from $0 in no-tax states to $8,017 in Oregon — a $8,017 spread in state income tax alone before federal tax and FICA.
Key Findings
- No-income-tax states: 9 states — approximately 22.3% of the US population (approximate, US Census 2024 estimates)
- Flat-tax states: 11 states with rates from 2% to 5.19%
- Highest progressive effective rate at $100k: Oregon — 8.02% ($8,017 state tax)
The Three Tax Structures Explained
No Income Tax States
9 states levy no broad wage income tax. “No state income tax” does not mean zero state tax burden — property taxes, sales taxes, and other fees vary widely. ExactTakeHome covers income tax only; property and sales taxes are not included.
| State | 2026 State Income Tax | Take-Home at $100k |
|---|---|---|
| Alaska | $0 | $79,180 |
| Florida | $0 | $79,180 |
| Nevada | $0 | $79,180 |
| New Hampshire | $0 | $79,180 |
| South Dakota | $0 | $79,180 |
| Tennessee | $0 | $79,180 |
| Texas | $0 | $79,180 |
| Washington | $0 | $79,180 |
| Wyoming | $0 | $79,180 |
See our full take-home pay rankings by state: Best States for Take-Home Pay 2026. Planning to work remotely? Tax-Friendly States for Remote Workers 2026.
Flat Tax States
11 states apply a single rate to all taxable wages: Arizona (2%), Indiana (2.95%), Pennsylvania (3.07%), Louisiana (3.09%), Kentucky (3.50%), Iowa (3.80%), Michigan (4.25%), Colorado (4.40%), Utah (4.50%), Illinois (4.95%), Georgia (5.19%). A flat rate means the same percentage applies whether you earn $60,000 or $100,000.
| State | Flat Rate | State Tax at $100k | Take-Home at $100k |
|---|---|---|---|
| Arizona | 2% | $2,000 | $77,180 |
| Indiana | 2.95% | $2,921 | $76,260 |
| Pennsylvania | 3.07% | $3,070 | $76,110 |
| Louisiana | 3.09% | $2,692 | $76,488 |
| Kentucky | 3.50% | $3,382 | $75,798 |
| Iowa | 3.80% | $3,306 | $75,874 |
| Michigan | 4.25% | $4,250 | $74,930 |
| Colorado | 4.40% | $4,158 | $75,022 |
| Utah | 4.50% | $4,500 | $74,680 |
| Illinois | 4.95% | $4,950 | $74,230 |
| Georgia | 5.19% | $4,567 | $74,613 |
Progressive Tax States
The remaining 31 jurisdictions use graduated brackets. Effective rate at $100,000 is engine-computed (state tax ÷ $100,000 gross) — not the top marginal rate.
| State | Brackets | Effective Rate at $100k | State Tax at $100k | Take-Home at $100k |
|---|---|---|---|---|
| Vermont | 3.35% – 8.75% | 0.00% | $0 | $79,180 |
| North Dakota | 0% – 2.50% | 0.83% | $832 | $78,348 |
| Ohio | 0% – 2.75% | 2.03% | $2,034 | $77,146 |
| Mississippi | 0% – 4% | 3.28% | $3,276 | $75,904 |
| Wisconsin | 3.50% – 7.65% | 3.55% | $3,551 | $75,629 |
| North Carolina | Progressive | 3.56% | $3,562 | $75,618 |
| West Virginia | Progressive | 3.69% | $3,691 | $75,489 |
| Missouri | 0% – 4.70% | 3.77% | $3,770 | $75,410 |
| New Mexico | 1.70% – 5.90% | 3.91% | $3,905 | $75,275 |
| Connecticut | 2% – 6.99% | 3.93% | $3,925 | $75,255 |
| Rhode Island | 3.75% – 5.99% | 3.93% | $3,930 | $75,251 |
| Arkansas | 0% – 4.70% | 3.97% | $3,970 | $75,210 |
| Oklahoma | Progressive | 4.00% | $4,004 | $75,176 |
| Nebraska | Progressive | 4.06% | $4,055 | $75,125 |
| Virginia | 2% – 5.75% | 4.10% | $4,103 | $75,078 |
| South Carolina | 1.99% – 5.21% | 4.24% | $4,244 | $74,936 |
| Montana | Progressive | 4.32% | $4,316 | $74,864 |
| Maryland | 2% – 5.75% | 4.43% | $4,432 | $74,749 |
| New Jersey | 1.50% – 10.75% | 4.49% | $4,485 | $74,695 |
| Idaho | Progressive | 4.50% | $4,498 | $74,682 |
| Alabama | 2% – 5% | 4.76% | $4,760 | $74,420 |
| Kansas | Progressive | 4.78% | $4,784 | $74,396 |
| Massachusetts | Progressive | 4.90% | $4,900 | $74,280 |
| New York | 4% – 10.90% | 4.95% | $4,952 | $74,228 |
| Maine | 5.80% – 7.15% | 5.25% | $5,255 | $73,925 |
| Delaware | 0% – 6.60% | 5.37% | $5,369 | $73,811 |
| District of Columbia | 4% – 10.75% | 5.53% | $5,532 | $73,649 |
| Minnesota | 0% – 9.85% | 6.01% | $6,006 | $73,174 |
| Hawaii | 1.40% – 7.90% | 6.16% | $6,160 | $73,020 |
| California | 1.10% – 14.63% | 7.03% | $7,029 | $72,151 |
| Oregon | 4.75% – 9.90% | 8.02% | $8,017 | $71,163 |
What Changes at $60k vs $100k
Progressive tax states typically charge a lower effective rate at lower incomes because lower brackets apply first. Flat-tax states apply the same rate at every income level. The table below contrasts the five highest-rate progressive states with five flat-tax states.
| State | Tax Type | Effective Rate at $60k | Effective Rate at $100k | Rate Change |
|---|---|---|---|---|
| Oregon | Progressive | 7.53% | 8.02% | +0.49 pp |
| California | Progressive | 4.59% | 7.03% | +2.44 pp |
| Hawaii | Progressive | 5.20% | 6.16% | +0.96 pp |
| Minnesota | Progressive | 5.46% | 6.01% | +0.55 pp |
| District of Columbia | Progressive | 4.09% | 5.53% | +1.44 pp |
| Arizona | Flat | 2.00% | 2.00% | +0.00 pp |
| Indiana | Flat | 2.90% | 2.92% | +0.02 pp |
| Pennsylvania | Flat | 3.07% | 3.07% | +0.00 pp |
| Louisiana | Flat | 2.43% | 2.69% | +0.26 pp |
| Kentucky | Flat | 3.30% | 3.38% | +0.08 pp |
Progressive tax means higher earners typically face a higher effective rate as income moves into upper brackets. Flat tax applies the same rate at all income levels shown here. These are planning estimates, not financial advice.
How to Check Your Own State
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Frequently Asked Questions
9 states and jurisdictions levy no broad wage income tax in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington has no income tax but may deduct WA Cares and Paid Family Leave premiums from paychecks.
11 states use a flat income tax rate in 2026: Arizona (2%), Indiana (2.95%), Pennsylvania (3.07%), Louisiana (3.09%), Kentucky (3.50%), Iowa (3.80%), Michigan (4.25%), Colorado (4.40%), Utah (4.50%), Illinois (4.95%), Georgia (5.19%).
At a $100,000 salary (single filer, biweekly, standard deduction), Oregon has the highest engine-computed effective state income tax rate among progressive states: 8.02% ($8,017 in state tax).
A flat tax applies the same rate to all taxable income regardless of how much you earn. A progressive tax uses multiple brackets — higher income is taxed at higher marginal rates, so effective rates typically rise as income increases.
Not necessarily. No-income-tax states may have higher property taxes, sales taxes, or other fees. This ranking covers state income tax on wages only — not property, sales, or local wage taxes.
At $100,000, Oregon has the highest engine-computed state income tax: $8,017 per year (single filer, biweekly, standard deduction).
No. ExactTakeHome covers federal income tax, FICA, and state income tax. Local income taxes (city and county wage taxes) vary by municipality and are not included unless noted for a specific jurisdiction.
Use our state comparison pages at /compare/ — for example, /compare/california-vs-texas/ — or run your salary through each state's calculator at /calculator/.