Quick Stats
State income tax on $100,000 for single filer. Sorted from lowest to highest.
| # | State | State Tax | Eff. Rate |
|---|---|---|---|
| 1 | Alaska(AK)NO TAX | $0 | 0.0% |
| 2 | Florida(FL)NO TAX | $0 | 0.0% |
| 3 | Nevada(NV)NO TAX | $0 | 0.0% |
| 4 | New Hampshire(NH)NO TAX | $0 | 0.0% |
| 5 | South Dakota(SD)NO TAX | $0 | 0.0% |
| 6 | Tennessee(TN)NO TAX | $0 | 0.0% |
| 7 | Texas(TX)NO TAX | $0 | 0.0% |
| 8 | Washington(WA)NO TAX | $0 | 0.0% |
| 9 | Wyoming(WY)NO TAX | $0 | 0.0% |
| 10 | North Dakota(ND) | $1,658 | 1.7% |
| 11 | Ohio(OH) | $1,968 | 2.0% |
| 12 | Arizona(AZ) | $2,135 | 2.1% |
| 13 | Indiana(IN) | $2,921 | 2.9% |
| 14 | Pennsylvania(PA) | $3,070 | 3.1% |
| 15 | Iowa(IA) | $3,331 | 3.3% |
| 16 | Kentucky(KY) | $3,389 | 3.4% |
| 17 | Rhode Island(RI) | $3,474 | 3.5% |
| 18 | Louisiana(LA) | $3,478 | 3.5% |
| 19 | North Carolina(NC) | $3,481 | 3.5% |
| 20 | Arkansas(AR) | $3,717 | 3.7% |
| 21 | Colorado(CO) | $3,740 | 3.7% |
| 22 | New Mexico(NM) | $3,905 | 3.9% |
| 23 | Connecticut(CT) | $3,925 | 3.9% |
| 24 | Nebraska(NE) | $3,979 | 4.0% |
| 25 | Missouri(MO) | $3,987 | 4.0% |
| 26 | Michigan(MI) | $4,012 | 4.0% |
| 27 | West Virginia(WV) | $4,129 | 4.1% |
| 28 | Wisconsin(WI) | $4,212 | 4.2% |
| 29 | New Jersey(NJ) | $4,244 | 4.2% |
| 30 | Mississippi(MS) | $4,310 | 4.3% |
| 31 | Maryland(MD) | $4,424 | 4.4% |
| 32 | Oklahoma(OK) | $4,448 | 4.4% |
| 33 | Georgia(GA) | $4,479 | 4.5% |
| 34 | Montana(MT) | $4,630 | 4.6% |
| 35 | Utah(UT) | $4,650 | 4.7% |
| 36 | Vermont(VT) | $4,659 | 4.7% |
| 37 | South Carolina(SC) | $4,773 | 4.8% |
| 38 | Illinois(IL) | $4,813 | 4.8% |
| 39 | Alabama(AL) | $4,835 | 4.8% |
| 40 | Idaho(ID) | $4,930 | 4.9% |
| 41 | Massachusetts(MA) | $5,000 | 5.0% |
| 42 | Kansas(KS) | $5,043 | 5.0% |
| 43 | Virginia(VA) | $5,180 | 5.2% |
| 44 | New York(NY) | $5,214 | 5.2% |
| 45 | Minnesota(MN) | $5,349 | 5.3% |
| 46 | Delaware(DE) | $5,352 | 5.4% |
| 47 | California(CA) | $5,438 | 5.4% |
| 48 | Maine(ME) | $5,612 | 5.6% |
| 49 | District of Columbia(DC) | $5,659 | 5.7% |
| 50 | Hawaii(HI) | $7,322 | 7.3% |
| 51 | Oregon(OR) | $8,225 | 8.2% |
Which states have no income tax?
Nine states have no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire eliminated its tax on interest and dividends effective January 1, 2025. Washington has no income tax but does impose a 7% capital gains tax on gains exceeding $250,000.
Which state has the highest income tax rate?
California has the highest top marginal income tax rate at 13.3% (plus a 1% mental health services surtax on income over $1 million, making the effective top rate 14.4%). Hawaii (11%), New Jersey (10.75%), Oregon (9.9%), and Minnesota (9.85%) also have very high top rates.
Do flat-tax states save you money?
It depends on your income level. Flat-tax states charge the same rate regardless of income. Low-income earners may pay more in a flat-tax state compared to a progressive state where the lowest bracket rates are very low. However, high-income earners typically benefit from flat-tax states compared to progressive states with high top rates.
Should I move to a no-tax state?
State income tax is just one factor. No-tax states may compensate with higher sales taxes, property taxes, or fees. Texas has no income tax but has some of the highest property tax rates in the country. Consider the full tax picture, cost of living, job market, and quality of life before relocating for tax purposes.
State Tax Data: Uses 2025 state income tax rates, brackets, and standard deductions from official state tax authority publications. Does not include local/city income taxes (e.g., NYC, Portland) which may apply additionally.
Disclaimer: This calculator provides estimates based on current IRS rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your filing status, state of residence, deductions, and individual circumstances. Always consult a qualified tax professional or CPA before making financial decisions. Read our terms
This calculator uses official rates and thresholds from:
- Revenue Procedure 2024-40 — Inflation Adjustments for 2025
- Tax Foundation — State Individual Income Tax Rates
Last verified: March 2026 · Tax year 2025. Results are indicative — consult a qualified accountant for personalised advice.