Where you live can make a major difference in the state income tax rate applied to your earnings, with systems ranging from no individual income tax to top marginal rates above 10%.
This map, via Visual Capitalist's Gabriel Cohen, compares U.S. states based on their top marginal individual income tax rate in 2026 using Tax Foundation data. Both local and federal income tax rates are excluded.
Which States Have No Individual Income Tax?
Eight states levy no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming.
New Hampshire is a relatively recent addition to the list, having repealed its tax on interest and dividends in 2025.
The table below lists all U.S. states and Washington, D.C., alongside their top marginal income tax rate and tax system.
State Top marginal tax rate in 2026 (%) Income Tax System Alabama 5 Graduated-Rate Alaska 0 None Arizona 2.5 Flat Arkansas 3.9 Graduated-Rate California 13.3 Graduated-Rate Colorado 4.4 Flat Connecticut 6.99 Graduated-Rate Delaware 6.6 Graduated-Rate Florida 0 None Georgia 5.19 Flat Hawaii 11 Graduated-Rate Idaho 5.3 Flat Illinois 4.95 Flat Indiana 2.95 Flat Iowa 3.8 Graduated-Rate Kansas 5.58 Graduated-Rate Kentucky 3.5 Flat Louisiana 3 Flat Maine 7.15 Graduated-Rate Maryland 6.5 Graduated-Rate Massachusetts
