State taxes, 2026
Individual income tax, combined (state + average local) sales tax, and owner-reported median real estate taxes paid for every state. Unlike the rest of the site, these figures have no government API — they are hand-curated and dated. Each carries the date we last verified it.
Put the headline rates in context
This illustration calculates sales tax on an amount of taxable spending and places it beside the published top income-tax rate and median real estate taxes paid. It does not estimate total tax liability: taxable purchases, deductions, brackets, credits and local rules vary by household.
- Top marginal wage-income rate
- None
- Sales-tax illustration
- $2,460
- Median property tax paid by owners
- —
$30,000 × 8.20% average combined sales-tax rate.
| State | Income tax (top rate) | Sales tax (state) | Sales tax (combined avg) | Median real estate tax paid |
|---|---|---|---|---|
| Alaska | None | 0.00% | 1.82% | $3,901 |
| Florida | None | 6.00% | 6.98% | $2,730 |
| Nevada | None | 6.85% | 8.24% | $2,027 |
| New Hampshire | None | 0.00% | 0.00% | $6,667 |
| South Dakota | None | 4.20% | 6.11% | $2,724 |
| Tennessee | None | 7.00% | 9.61% | $1,442 |
| Texas | None | 6.25% | 8.20% | $4,232 |
| Washington | None* | 6.50% | 9.51% | $4,556 |
| Wyoming | None | 4.00% | 5.56% | $1,767 |
| Arizona | 2.50% flat | 5.60% | 8.52% | $1,879 |
| North Dakota | 2.50% graduated | 5.00% | 7.09% | $2,468 |
| Ohio | 2.75% flat | 5.75% | 7.29% | $2,822 |
| Indiana | 2.95% flat | 7.00% | 7.00% | $1,614 |
| Louisiana | 3.00% flat | 5.00% | 10.11% | $1,180 |
| Pennsylvania | 3.07% flat | 6.00% | 6.34% | $3,311 |
| Kentucky | 3.50% flat | 6.00% | 6.00% | $1,544 |
| Iowa | 3.80% flat | 6.00% | 6.94% | $2,897 |
| Arkansas | 3.90% graduated | 6.50% | 9.46% | $1,040 |
| North Carolina | 3.99% flat | 4.75% | 7.00% | $1,896 |
| Mississippi | 4.00% flat | 7.00% | 7.06% | $1,215 |
| Michigan | 4.25% flat | 6.00% | 6.00% | $2,904 |
| Colorado | 4.40% flat | 2.90% | 7.89% | $2,602 |
| Oklahoma | 4.50% graduated | 4.50% | 9.06% | $1,599 |
| Utah | 4.50% flat | 6.10% | 7.42% | $2,525 |
| Nebraska | 4.55% graduated | 5.50% | 6.98% | $3,549 |
| Missouri | 4.70% graduated | 4.22% | 8.44% | $1,948 |
| West Virginia | 4.82% graduated | 6.00% | 6.59% | $865 |
| Illinois | 4.95% flat | 6.25% | 8.96% | $5,298 |
| Alabama | 5.00% graduated | 4.00% | 9.46% | $788 |
| Georgia | 5.19% flat | 4.00% | 7.49% | $2,341 |
| Idaho | 5.30% flat | 6.00% | 6.03% | $2,038 |
| Kansas | 5.58% graduated | 6.50% | 8.69% | $2,798 |
| Montana | 5.65% graduated | 0.00% | 0.00% | $2,693 |
| Virginia | 5.75% graduated | 5.30% | 5.77% | $2,790 |
| New Mexico | 5.90% graduated | 4.88% | 7.67% | $1,731 |
| Rhode Island | 5.99% graduated | 7.00% | 7.00% | $4,900 |
| South Carolina | 6.00% graduated | 6.00% | 7.49% | $1,251 |
| Maryland | 6.50% graduated | 6.00% | 6.00% | $4,093 |
| Delaware | 6.60% graduated | 0.00% | 0.00% | $1,768 |
| Connecticut | 6.99% graduated | 6.35% | 6.35% | $6,643 |
| Maine | 7.15% graduated | 5.50% | 5.50% | $3,036 |
| Wisconsin | 7.65% graduated | 5.00% | 5.72% | $3,792 |
| Vermont | 8.75% graduated | 6.00% | 6.39% | $5,039 |
| Massachusetts | 9.00% graduated | 6.25% | 6.25% | $5,992 |
| Minnesota | 9.85% graduated | 6.88% | 8.14% | $3,357 |
| Oregon | 9.90% graduated | 0.00% | 0.00% | $3,876 |
| District of Columbia | 10.75% graduated | 6.00% | 6.00% | $4,312 |
| New Jersey | 10.75% graduated | 6.63% | 6.60% | $9,590 |
| New York | 10.90% graduated | 4.00% | 8.54% | $6,582 |
| Hawaii | 11.00% graduated | 4.00% | 4.50% | $2,239 |
| California | 13.30% graduated | 7.25% | 8.99% | $5,124 |
* Washington levies an income tax only on certain capital gains; wage and salary income is not taxed.
Tax Foundation — 2026 State Individual Income Tax Rates and Brackets · Income · 2026 · rel. tax year 2026 · Manually maintained · verified 2026-07-20
Tax Foundation — State and Local Sales Tax Rates, 2026 · Sales · 2026 · rel. tax year 2026 · Manually maintained · verified 2026-07-20
US Census ACS 5-Year Estimates · B25103 · 2024 · rel. December 2025 · Official data
Retirement-income treatment, property tax rates, and scheduled minimum-wage changes are being added to this dataset. How this data is maintained →
How state taxes fit into the cost of living
Two taxes shape most people's state tax bill: the individual income tax and the sales tax. Income tax is charged on what you earn, either at a single flat rate or through graduated brackets that rise with income. Sales tax is charged on what you spend, combining a statewide rate with the local rates set by counties and cities. The table above shows the top income tax rate and the average combined sales tax for every state, so you can see both sides at a glance.
No single rate tells the whole story. A state with no income tax can still be costly if its sales and property taxes are high, and a state with a high headline income tax may only apply that rate to income above a large threshold. Because tax is separate from the cost of living — a state can be cheap to live in but tax income heavily, or expensive but tax it lightly — it's worth weighing your likely tax bill next to the purchasing-power figures elsewhere on this site. The property-tax column adds owner context, but it is a statewide median of dollars actually reported paid—not a rate or a quote for a particular home.
Unlike the price, wage, and housing figures here, tax rates come from no single government API, so this dataset is researched and entered by hand from the linked Tax Foundation tables. Each is dated with the day it was last verified, and a missing figure is shown as an em dash rather than an estimate.
State taxes: common questions
Which states have no income tax?
As of the 2026 tax year, 9 states do not tax wage and salary income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington is included because its individual income tax applies only to certain capital gains, not to wages. New Hampshire also no longer taxes interest and dividend income.
Which state has the highest income tax?
California has the highest top marginal individual income tax rate for 2026 at 13.30%, followed by Hawaii, New York, New Jersey, and Oregon. Top rates apply only to income above high thresholds, so most residents pay effective rates well below the headline number.
Which states have no sales tax?
5 states levy no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon. Some of these still allow limited local sales taxes (Alaska is the main example), which is why a combined average can be above zero even where the state rate is zero.
Do states without an income tax make up for it elsewhere?
Often, yes. States that forgo an income tax tend to rely more on sales tax, property tax, or other revenue. Tennessee and Washington, for instance, have no wage income tax but relatively high combined sales taxes. The right comparison weighs all of these together rather than any single rate.