State Income Tax Comparison

Compare income tax rates, brackets, and rules across all 50 states — including the 9 states with no income tax. Updated for 2025.

9No income tax

14Flat rate

27Graduated

Rates and rules shown are for the 2025 tax year and are provided for general reference only. Tax laws change frequently. Consult a qualified tax professional before making residency, relocation, or planning decisions based on state tax rates.

Showing 50 of 50 states

			Rate Visualization	Notable Tags
ALAlabama	Graduated	2%–5%	5%	Local TaxCommunity Property
AKAlaska	No Tax	None	0%	No Income Tax
AZArizona	Flat	2.5% flat	2.5%	Flat RateCommunity Property
ARArkansas	Graduated	2%–3.9%	3.9%
CACalifornia	Graduated	1%–13.3%▲	13.3%	Community PropertyHigh-Earner Surcharge
COColorado	Flat	4.4% flat	4.4%	Flat Rate
CTConnecticut	Graduated	3%–6.99%	6.99%	High-Earner Surcharge
DEDelaware	Graduated	2.2%–6.6%	6.6%	Local Tax
FLFlorida	No Tax	None	0%	No Income Tax
GAGeorgia	Flat	5.49% flat	5.49%	Flat Rate
HIHawaii	Graduated	1.4%–11%▲	11%	High-Earner Surcharge
IDIdaho	Flat	5.8% flat	5.8%	Flat RateCommunity Property
ILIllinois	Flat	4.95% flat	4.95%	Flat Rate
INIndiana	Flat	3.05% flat	3.05%	Flat RateLocal Tax
IAIowa	Flat	3.8% flat	3.8%	Flat Rate
KSKansas	Graduated	3.1%–5.7%	5.7%
KYKentucky	Flat	4% flat	4%	Flat RateLocal Tax
LALouisiana	Flat	3% flat	3%	Flat RateCommunity Property
MEMaine	Graduated	5.8%–7.15%	7.15%
MDMaryland	Graduated	2%–5.75%	5.75%	Local Tax
MAMassachusetts	Graduated	5%–9%▲	9%	High-Earner Surcharge
MIMichigan	Flat	4.25% flat	4.25%	Flat RateLocal Tax
MNMinnesota	Graduated	5.35%–9.85%▲	9.85%	High-Earner Surcharge
MSMississippi	Flat	4.7% flat	4.7%	Flat Rate
MOMissouri	Graduated	1.5%–4.7%	4.7%	Local Tax
MTMontana	Graduated	4.7%–5.9%	5.9%
NENebraska	Graduated	2.46%–5.2%	5.2%
NVNevada	No Tax	None	0%	No Income Tax
NHNew Hampshire	No Tax	None	0%	No Income TaxDividends/Interest Only
NJNew Jersey	Graduated	1.4%–10.75%▲	10.75%	High-Earner Surcharge
NMNew Mexico	Graduated	1.7%–5.9%	5.9%	Community Property
NYNew York	Graduated	4%–10.9%▲	10.9%	Local TaxHigh-Earner Surcharge
NCNorth Carolina	Flat	4.5% flat	4.5%	Flat Rate
NDNorth Dakota	Graduated	1.1%–2.5%	2.5%
OHOhio	Graduated	2.765%–3.5%	3.5%	Local Tax
OKOklahoma	Graduated	0.25%–4.75%	4.75%
OROregon	Graduated	4.75%–9.9%▲	9.9%	Local TaxHigh-Earner Surcharge
PAPennsylvania	Flat	3.07% flat	3.07%	Flat RateLocal Tax
RIRhode Island	Graduated	3.75%–5.99%	5.99%
SCSouth Carolina	Graduated	3%–6.2%	6.2%
SDSouth Dakota	No Tax	None	0%	No Income Tax
TNTennessee	No Tax	None	0%	No Income Tax
TXTexas	No Tax	None	0%	No Income TaxCommunity Property
UTUtah	Flat	4.55% flat	4.55%	Flat Rate
VTVermont	Graduated	3.35%–8.75%▲	8.75%
VAVirginia	Graduated	2%–5.75%	5.75%
WAWashington	No Tax	None	0%	No Income Tax
WVWest Virginia	Graduated	2.36%–5.12%	5.12%
WIWisconsin	Graduated	3.5%–7.65%	7.65%
WYWyoming	No Tax	None	0%	No Income Tax

No income tax Low–moderate rate (under 5%) Moderate–high rate (5%–7.9%) High rate (8%+) Autarky home state

State Tax Planning Is More Complex Than the Rate

Residency changes, community property rules, nonresident withholding, and estate tax thresholds all affect your real tax burden. Our former IRS and Treasury agents help high-income clients navigate multi-state tax situations.

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