State income tax rates by state: how the largest states compare
State income tax rates compared: top rates, flat vs graduated brackets, the nine no-tax states, and what a $75,000 earner pays in CA, NY, NJ, IL and PA.
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State income tax rates by state: how the largest states compare
State income tax rates run from zero in nine states to a 12.3% top bracket in California, plus a 1% surcharge on taxable income over $1 million.
States with no wage income tax: 9 (AK, FL, NV, NH, SD, TN, TX, WA, WY).
Highest top rate among large states: California 12.3% + 1% over $1 million.
New York top rate (2026): 10.9% over $25 million, plus NYC tax for city residents.
The table below shows the latest schedules each state has published as of September 2026.
A flat-rate state applies one percentage to all taxable income. Illinois charges 4.95% of net income, a rate in effect since July 1, 2017, according to the Illinois Department of Revenue.
Nine states do not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.
