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Updated October 2026Which states tax wages, each state's 2026 rate structure and filing deadline, and what tax software charges for a state return.
State rules for the 2026 tax year (returns filed in 2027). Rates per the Tax Foundation's 2026 tables; deadlines from state agencies. Last updated: October 2026.
9 states do not tax wage income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Everyone else files a state return in addition to the federal return.
| State | Taxes wages | 2026 structure |
|---|---|---|
| Alabama | Yes | Graduated, top rate 5% |
| Alaska | No | No individual income tax |
| Arizona | Yes | Flat 2.5% |
| Arkansas | Yes | Graduated, top rate 3.9% |
| California | Yes | Graduated, top rate 13.3% |
| Colorado | Yes | Flat 4.4% |
| Connecticut | Yes | Graduated, top rate 6.99% |
| Delaware | Yes | Graduated, top rate 6.6% |
| District of Columbia | Yes | Graduated, top rate 10.75% |
| Florida | No | No individual income tax |
| Georgia | Yes | Flat 5.19% |
| Hawaii | Yes | Graduated, top rate 11% |
| Idaho | Yes | Flat 5.3% |
| Illinois | Yes | Flat 4.95% |
| Indiana | Yes | Flat 2.95% |
| Iowa | Yes | Flat 3.8% |
| Kansas | Yes | Graduated, top rate 5.58% |
| Kentucky | Yes | Flat 3.5% |
| Louisiana | Yes | Flat 3% |
| Maine | Yes | Graduated, top rate 7.15% |
| Maryland | Yes | Graduated, top rate 6.5% |
| Massachusetts | Yes | 5% on most income, plus a 4% surtax on income over about $1 million |
| Michigan | Yes | Flat 4.25% |
| Minnesota | Yes | Graduated, top rate 9.85% |
| Mississippi | Yes | Flat 4% |
| Missouri | Yes | Graduated, top rate 4.7% |
| Montana | Yes | Graduated, top rate 5.65% |
| Nebraska | Yes | Graduated, top rate 4.55% |
| Nevada | No | No individual income tax |
| New Hampshire | No | No tax on wages; the interest and dividends tax was repealed starting in 2025 |
| New Jersey | Yes | Graduated, top rate 10.75% |
| New Mexico | Yes | Graduated, top rate 5.9% |
| New York | Yes | Graduated, top rate 10.9% |
| North Carolina | Yes | Flat 3.99% |
| North Dakota | Yes | Graduated, top rate 2.5% |
| Ohio | Yes | Flat 2.75% |
| Oklahoma | Yes | Graduated, top rate 4.5% |
| Oregon | Yes | Graduated, top rate 9.9% |
| Pennsylvania | Yes | Flat 3.07% |
| Rhode Island | Yes | Graduated, top rate 5.99% |
| South Carolina | Yes | Graduated, top rate 6% |
| South Dakota | No | No individual income tax |
| Tennessee | No | No tax on wages |
| Texas | No | No individual income tax |
| Utah | Yes | Flat 4.5% |
| Vermont | Yes | Graduated, top rate 8.75% |
| Virginia | Yes | Graduated, top rate 5.75% |
| Washington | No | No tax on wages; Washington taxes long-term capital gains above a high threshold |
| West Virginia | Yes | Graduated, top rate 4.82% |
| Wisconsin | Yes | Graduated, top rate 7.65% |
| Wyoming | No | No individual income tax |
Not advice: General information only, not tax, legal or financial advice. Consult a qualified tax professional. We may earn a commission from some links on this site; it never affects our scores or this content. Read our affiliate disclosure.
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