State Income Tax Rates 2025
State income tax rates vary dramatically across the United States, from zero in nine states to over 13 percent in the highest-tax jurisdictions. Some states use a flat tax rate applied to all income, while others employ graduated brackets that increase with income. This reference table displays all 50 states plus DC with their 2025 top marginal rates, tax structures and standard deductions. Filter by state name to quickly find specific information, and click through to each state's individual calculator for precise tax liability modeling. The table is organized to show states with no income tax first, then flat-tax states, then graduated-bracket states sorted by rate. Understanding your state's tax structure helps with retirement planning, relocation decisions and income timing. Several states adjust tax brackets annually for inflation, so rates shown reflect the most current 2025 information sourced from each state's official tax authority.
All states: 2025 income tax rates
| State | Tax type | Top rate | Std deduction (single) | Notes |
|---|---|---|---|---|
| Alabama | Graduated | 5% | $3,000 | 3 brackets, 2% to 5% |
| Alaska | No income tax | None | N/A | No individual income tax |
| Arizona | Flat rate | 2.5% | $14,600 | Flat 2.5% on all income |
| Arkansas | Graduated | 3.9% | $2,270 | 4 brackets, 0% to 3.9% |
| California | Graduated | 12.3% | $5,706 | 9 brackets, 1% to 12.3% |
| Colorado | Flat rate | 4.4% | $14,600 | Flat 4.4% on all income |
| Connecticut | Graduated | 6.99% | $15,000 | 7 brackets, 2% to 6.99% |
| Delaware | Graduated | 6.6% | $3,250 | 6 brackets, 0% to 6.6% |
| District of Columbia | Graduated | 10.75% | $14,600 | 7 brackets, 4% to 10.75% |
| Florida | No income tax | None | N/A | No individual income tax |
| Georgia | Flat rate | 5.19% | $12,000 | Flat 5.19% on all income |
| Hawaii | Graduated | 11% | $2,200 | 12 brackets, 1.4% to 11% |
| Idaho | Flat rate | 5.695% | $14,600 | Flat 5.695% on all income |
| Illinois | Flat rate | 4.95% | $0 (uses exemption) | Flat 4.95% on all income |
| Indiana | Flat rate | 3.05% | $0 (uses exemption) | Flat 3.05% on all income |
| Iowa | Flat rate | 3.9% | $14,600 | Flat 3.9% on all income |
| Kansas | Graduated | 5.58% | $3,500 | 3 brackets, 3.1% to 5.58% |
| Kentucky | Flat rate | 4% | $3,160 | Flat 4% on all income |
| Louisiana | Graduated | 4.25% | $4,500 | 3 brackets, 1.85% to 4.25% |
| Maine | Graduated | 7.15% | $14,600 | 3 brackets, 5.8% to 7.15% |
| Maryland | Graduated | 5.75% | $2,550 | 8 brackets, 2% to 5.75% |
| Massachusetts | Flat rate | 5% | $4,400 | Flat 5% on all income |
| Michigan | Flat rate | 4.25% | $0 (uses exemption) | Flat 4.25% on all income |
| Minnesota | Graduated | 9.85% | $14,600 | 4 brackets, 5.35% to 9.85% |
| Mississippi | Graduated | 4.4% | $2,300 | 2 brackets, 0% to 4.4% |
| Missouri | Graduated | 4.7% | $14,600 | 8 brackets, 0% to 4.7% |
| Montana | Flat rate | 4.9% | $5,600 | Flat 4.9% on all income |
| Nebraska | Graduated | 5.84% | $14,600 | 4 brackets, 2.46% to 5.84% |
| Nevada | No income tax | None | N/A | No individual income tax |
| New Hampshire | No income tax | None | N/A | No individual income tax |
| New Jersey | Graduated | 10.75% | $0 (uses exemption) | 7 brackets, 1.4% to 10.75% |
| New Mexico | Graduated | 5.9% | $14,600 | 5 brackets, 1.7% to 5.9% |
| New York | Graduated | 10.9% | $8,000 | 9 brackets, 4% to 10.9% |
| North Carolina | Flat rate | 4.25% | $12,750 | Flat 4.25% on all income |
| North Dakota | Graduated | 2.5% | $14,600 | 3 brackets, 0% to 2.5% |
| Ohio | Graduated | 3.125% | $0 (uses exemption) | 3 brackets, 0% to 3.125% |
| Oklahoma | Graduated | 4.75% | $14,600 | 6 brackets, 0.25% to 4.75% |
| Oregon | Graduated | 9.9% | $2,415 | 4 brackets, 4.75% to 9.9% |
| Pennsylvania | Flat rate | 3.07% | $0 (uses exemption) | Flat 3.07% on all income |
| Rhode Island | Graduated | 5.99% | $10,100 | 3 brackets, 3.75% to 5.99% |
| South Carolina | Graduated | 6.3% | $14,600 | 3 brackets, 0% to 6.3% |
| South Dakota | No income tax | None | N/A | No individual income tax |
| Tennessee | No income tax | None | N/A | No individual income tax |
| Texas | No income tax | None | N/A | No individual income tax |
| Utah | Flat rate | 4.55% | $0 (uses exemption) | Flat 4.55% on all income |
| Vermont | Graduated | 8.75% | $14,600 | 4 brackets, 3.35% to 8.75% |
| Virginia | Graduated | 5.75% | $8,750 | 4 brackets, 2% to 5.75% |
| Washington | No income tax | None | N/A | No individual income tax |
| West Virginia | Graduated | 5.12% | $0 (uses exemption) | 5 brackets, 2.36% to 5.12% |
| Wisconsin | Graduated | 7.65% | $12,800 | 4 brackets, 3.5% to 7.65% |
| Wyoming | No income tax | None | N/A | No individual income tax |
Top rate shown is the highest marginal bracket rate for single filers. The effective (average) rate paid is lower for most taxpayers. Standard deduction shown is for single filers; married and other filing statuses differ. Click any state for a full interactive calculator with all brackets, deductions, and personal exemptions.
How state income taxes work
State income taxes are levied by individual states on the income of residents and, in some cases, non-residents who earn income within the state. The structure varies significantly across states: some have no income tax at all, some apply a single flat rate to all taxable income, and most impose graduated (progressive) rates where higher income is taxed at higher rates.
Most states that have an income tax conform to federal definitions of income to some degree, starting with federal adjusted gross income (AGI) or federal taxable income and then applying state-specific additions, subtractions, and deductions. Standard deductions and personal exemptions at the state level vary widely and do not always match the federal amounts.
States with no income tax
The 9 states with no broad-based individual income tax are: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. These states fund government services primarily through sales taxes, property taxes, excise taxes, and in some cases resource extraction taxes or federal transfers. Residents of these states still pay federal income tax.
Flat vs graduated income taxes
A flat rate tax applies the same percentage to all taxable income regardless of how much you earn. The 14 flat-rate states currently include: Arizona (2.5%), Colorado (4.4%), Georgia (5.19%), Idaho (5.695%), Illinois (4.95%), Indiana (3.05%), Iowa (3.9%), Kentucky (4%), Massachusetts (5%), Michigan (4.25%), Montana (4.9%), North Carolina (4.25%), Pennsylvania (3.07%), Utah (4.55%).
A graduated (progressive) tax applies lower rates to lower income tiers and higher rates to higher income tiers. Only income in the top bracket is taxed at the top rate, so the effective rate for most taxpayers is well below the headline top marginal rate.
State income tax: frequently asked questions
Which states have no income tax?
As of 2025, 9 states have no broad-based individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Note that New Hampshire taxes interest and dividend income at a reduced rate that is being phased out, and Tennessee eliminated its Hall income tax in 2021. All other states impose either a flat or graduated income tax on wages and salaries.
Which state has the highest income tax rate?
California has the highest top marginal income tax rate at 12.3%. This rate applies only to income above the top bracket threshold for California single filers. The effective (average) rate paid by most residents is substantially lower because lower brackets are taxed at lower rates.
Which state has the lowest non-zero income tax rate?
Among states with an income tax, Arizona has one of the lowest top rates at 2.5%. States with flat taxes generally have simple, low rates; states with graduated taxes have rates that increase with income.
Do I pay income tax where I live or where I work?
Generally, you owe income tax in the state where you live (your domicile) and potentially also in states where you earn income. Many states have reciprocity agreements so that commuters only pay tax in their home state, not their work state. If you work in a state without a reciprocity agreement, you may owe tax in both states, though a credit for taxes paid to another state typically prevents double taxation. Your specific situation depends on the states involved.
How do states without income tax fund their governments?
States without a broad income tax rely more heavily on other revenue sources: sales and use taxes (often at higher rates), property taxes, excise taxes on fuel, tobacco and alcohol, business taxes, and in some cases natural resource severance taxes or lottery proceeds. Texas and Florida, for example, collect substantial sales tax revenue, while Alaska relies heavily on oil and gas revenue.
Are these rates for 2025?
Yes. The rates in this table reflect each state's individual income tax brackets and rates for tax year 2025, sourced from each state's official tax authority. Several states adjust brackets annually for inflation. Each state calculator linked in the table reflects the same sourced figures with provenance records. Last verified June 2026.
Official sources
- Each rate sourced directly from the respective state tax authority (see individual state calculators for specific citations).
- CFPB state tax overview: CFPB, Tax Withholding
- IRS information on state and local taxes: IRS, Deducting State and Local Income Taxes
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not tax advice.