2026 state tax directory
The US has 50 states. Washington, DC is listed separately as a federal district. Sales rates below are general baselines, not address-specific totals. Income ranges show the stored ordinary-income brackets before credits; open a state for source coverage and limitations.
| State / district | General sales baseline | State income rate range | Income source coverage |
|---|---|---|---|
| Alabama | 4% | 2%–5% | 2026-02-11 |
| Alaska | 0% | No wage income tax | 2026-02-11 |
| Arizona | 5.6% | 2.5%–2.5% | 2026-02-11 |
| Arkansas | 6.5% | 0%–3.7% | 2026-01-01 |
| California | 7.25% | 1%–13.3% | 2026-10-01 |
| Colorado | 2.9% | 4.4%–4.4% | 2026-02-11 |
| Connecticut | 6.35% | 2%–6.99% | 2026-02-11 |
| Delaware | 0% | 0%–6.6% | 2026-02-11 |
| Florida | 6% | No wage income tax | 2026-02-11 |
| Georgia | 4% | 4.99%–4.99% | 2026-05-11 |
| Hawaii | 4% | 1.4%–11% | 2026-02-11 |
| Idaho | 6% | 0%–5.3% · provisional | 2026-02-11 |
| Illinois | 6.25% | 4.95%–4.95% | 2026-02-11 |
| Indiana | 7% | 2.95%–2.95% | 2026-02-11 |
| Iowa | 6% | 3.8%–3.8% | 2026-02-11 |
| Kansas | 6.5% | 5.2%–5.58% | 2026-02-11 |
| Kentucky | 6% | 3.5%–3.5% | 2026-02-11 |
| Louisiana | 5% | 3%–3% | 2026-02-11 |
| Maine | 5.5% | 5.8%–7.15% | 2026-02-11 |
| Maryland | 6% | 2%–6.5% | 2026-02-11 |
| Massachusetts | 6.25% | 5%–9% | 2026-01-01 |
| Michigan | 6% | 4.25%–4.25% | 2026-02-11 |
| Minnesota | 6.875% | 5.35%–9.85% | 2026-02-11 |
| Mississippi | 7% | 0%–4% | 2026-02-11 |
| Missouri | 4.225% | 0%–4.7% | 2026-02-11 |
| Montana | 0% | 4.7%–5.65% | 2026-02-11 |
| Nebraska | 5.5% | 2.46%–4.55% | 2026-02-11 |
| Nevada | 6.85% | No wage income tax | 2026-02-11 |
| New Hampshire | 0% | No wage income tax | 2026-02-11 |
| New Jersey | 6.625% | 1.4%–10.75% | 2026-02-11 |
| New Mexico | 4.875% | 1.5%–5.9% | 2026-02-11 |
| New York | 4% | 3.9%–10.9% | 2026-02-11 |
| North Carolina | 4.75% | 3.99%–3.99% | 2026-02-11 |
| North Dakota | 5% | 0%–2.5% | 2026-02-11 |
| Ohio | 5.75% | 0%–2.75% | 2026-02-11 |
| Oklahoma | 4.5% | 0%–4.5% | 2026-02-11 |
| Oregon | 0% | 4.75%–9.9% | 2026-02-11 |
| Pennsylvania | 6% | 3.07%–3.07% | 2026-02-11 |
| Rhode Island | 7% | 3.75%–5.99% | 2026-02-11 |
| South Carolina | 6% | 1.99%–5.21% | 2026-11-01 |
| South Dakota | 4.2% | No wage income tax | 2026-02-11 |
| Tennessee | 7% | No wage income tax | 2026-02-11 |
| Texas | 6.25% | No wage income tax | 2026-02-11 |
| Utah | 6.1% | 4.45%–4.45% | 2026-11-01 |
| Vermont | 6% | 3.35%–8.75% · provisional | 2026-02-11 |
| Virginia | 5.3% | 2%–5.75% | 2026-02-11 |
| Washington | 6.5% | No wage income tax | 2026-02-11 |
| West Virginia | 6% | 2.11%–4.58% | 2026-03-31 |
| Wisconsin | 5% | 3.5%–7.65% | 2026-02-11 |
| Wyoming | 4% | No wage income tax | 2026-02-11 |
| District of Columbia (district) | 6% | 4%–10.75% | 2026-02-11 |
How income tax brackets work
Income tax on ordinary taxable income
Use taxable income after deductions and exemptions, not gross pay. Enter federal and state taxable income separately, then choose single or married filing jointly. The result applies each rate only to its band. It excludes credits, payroll taxes, capital gains, local income taxes, AMT, and certain state recapture or minimum-tax rules. It is not a take-home-pay calculator.
Why can a state with 0% still have tax?
A state can have no statewide sales tax while a municipality imposes local sales tax, as in Alaska. Likewise, no wage income tax does not remove federal income tax or separate taxes on particular income or purchases. Hawaii general excise tax and New Mexico gross receipts tax also differ from conventional sales tax.
Federal tax example for 2026
A single filer with $50,400 of federal taxable ordinary income pays 10% on the first $12,400 ($1,240), then 12% on the next $38,000 ($4,560). The total federal bracket tax is $5,800 before credits, not 12% of all $50,400. The marginal rate is 12%; the average bracket tax rate is about 11.51%.
Does taxable income mean annual salary?
No. Federal taxable income is generally calculated after adjustments and deductions. State rules can add or subtract different amounts. The standard deduction is not applied by this calculator; enter amounts after your applicable deductions so they are not counted twice.
Can I calculate a tax refund here?
A refund also depends on withholding, estimated payments, refundable credits, and the full return. This calculator has none of those inputs. It compares base state and federal bracket tax for ordinary income only.
Sources, dates & updates
Dataset reviewed: . Review date means we checked the cited source; it is not the date a tax law last changed. These are stored rates, not a live tax feed.
- Sales Tax Institute: general state sales rates — source coverage November 1, 2026. Rates are general baselines; California, Nevada, Utah, and Virginia include mandatory local components.
- Tax Foundation: nationwide income brackets — baseline coverage February 11, 2026, with later primary-source corrections for Arkansas, California, Georgia, Massachusetts, South Carolina, Utah, and West Virginia. Some indexed thresholds remain provisional.
- IRS Revenue Procedure 2025-32 — 2026 federal ordinary-income schedules; guidance as of October 9, 2025.
Next legal change: not confirmed in this dataset. There is no single nationwide tax update day; state legislation, inflation adjustments, and local rate changes have different schedules.
Next editorial review target: December 1, 2026, or earlier after a relevant government notice. This is a maintenance target, not a promised law change or an automatic update service.