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 to calculate sales tax
Sales tax on a purchase
Enter the taxable price and the local rate above the displayed baseline. For a $100 taxable purchase at a combined 8% rate, the estimated tax is $8 and the total is $108. Use the tax-inclusive option to remove included tax. A ZIP code alone does not reliably identify every tax district; verify the destination with the state authority.
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.
Sales tax formulas and reverse calculation
Tax = taxable purchase price multiplied by combined rate divided by 100. Total = purchase price + tax. If tax is already included, divide the total by (1 + rate / 100) to find the before-tax amount, then subtract it from the total.
For example, a Texas purchase with a 6.25% state rate and a confirmed 2% local rate has an 8.25% combined rate. A $100 taxable purchase becomes $108.25. Reversing $108.25 at 8.25% returns a $100 subtotal and $8.25 tax.
Do groceries, vehicles, and hotel stays use this rate?
Not necessarily. General sales tax does not describe every category. Food, prescriptions, vehicles, lodging, services, and digital goods may have exemptions or special rates. Use this tool for a general taxable purchase, then check the state authority for the item and location.
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.