What does this income tax ranking show?

It orders states by Top state income tax. It is a comparison of this one published measure, not an overall ranking of where to live.

Where do these figures come from?

Tax Foundation supplies this measure. States without a comparable published value are shown as not ranked rather than estimated.

How should I use this ranking?

Use it to narrow a search, then open a state or county profile for the underlying figures, source dates and caveats. A statewide number may not describe every neighbourhood.

Rankings · Taxes

States with the lowest income tax

Top state income tax.

Top marginal rate, Tax Foundation 2026

How to read this ranking

Alaska has the lowest published income tax in this comparison, at 0.00%. The next states shown are Florida (0.00%) and New Hampshire (0.00%).

The table orders 51 states by top state income tax. It describes one published measure, not an overall judgment about where to live.

Use the result as a starting point, then compare the underlying source, dates, and local county figures before making a decision. Top marginal rate, Tax Foundation 2026

1Alaska0.00%
2Florida0.00%
3New Hampshire0.00%
4Nevada0.00%
5South Dakota0.00%
6Tennessee0.00%
7Texas0.00%
8Washington0.00%
9Wyoming0.00%
10Arizona2.50%
11North Dakota2.50%
12Ohio2.75%
13Indiana2.95%
14Louisiana3.00%
15Pennsylvania3.07%
16Kentucky3.50%
17Arkansas3.70%
18Iowa3.80%
19North Carolina3.99%
20Mississippi4.00%
21Michigan4.25%
22Colorado4.40%
23Utah4.45%
24Oklahoma4.50%
25Nebraska4.55%
26Missouri4.70%
27West Virginia4.82%
28Illinois4.95%
29Georgia4.99%
30Alabama5.00%
31South Carolina5.21%
32Idaho5.30%
33Kansas5.58%
34Montana5.65%
35Virginia5.75%
36New Mexico5.90%
37Rhode Island5.99%
38Maryland6.50%
39Delaware6.60%
40Connecticut6.99%
41Maine7.15%
42Wisconsin7.65%
43Vermont8.75%
44Massachusetts9.00%
45Minnesota9.85%
46Oregon9.90%
47District of Columbia10.75%
48New Jersey10.75%
49New York10.90%
50Hawaii11.00%
51California13.30%

Related taxes rankings

Use this in a move shortlist

These guides combine this measure with other clearly named inputs; they are not overall state verdicts.

States to consider for lower taxes →

Frequently asked questions

What does this ranking show?: It orders states by Top state income tax. It is one measure, not an overall verdict on where to live.
Where do the figures come from?: Tax Foundation. States without a comparable published figure are listed as not ranked rather than estimated.
How should I use it?: Use it to narrow your search, then open a state or county profile for the source date, caveats and local context.

Put this map on your own site

Free to use. The chart names its source and links back, so it stays honest wherever it ends up.

<iframe src="https://movermath.com/embed/income-tax" width="100%" height="420" style="border:0" loading="lazy" title="Top state income tax by state"></iframe>

Source: Tax Foundation. · How this is built

Loading MoverMath…