Zero Income Tax States
AK, FL, NV, NH, SD, TN, TX, WA, and WY levy no personal state income tax on wage earnings. Workers keep 100% of earnings after federal and FICA deductions.
Flat Tax States
States like PA (3.07%), IL (4.95%), NC (4.50%), IN (3.05%), and CO (4.40%) assess a single uniform rate across all taxable wage brackets.
Progressive Tax States
States like California (up to 13.3%), New York (up to 10.9%), and New Jersey (up to 10.75%) utilize multiple tax tiers that climb with earnings.
50-State Statutory Comparison Matrix (2026)
Click any state row to launch its customized paycheck calculator and detailed bracket breakdown.
| State / Jurisdiction | Tax Type | Top Marginal Rate | Standard Ded. (Single) | Standard Ded. (Married) | Calculator Link |
|---|---|---|---|---|---|
| Texas(TX) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| California(CA) | Progressive | Up to 13.30% | $5,540 | $11,080 | Calculate |
| New York(NY) | Progressive | Up to 10.90% | $8,000 | $16,050 | Calculate |
| Florida(FL) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| Washington(WA) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| Pennsylvania(PA) | Flat Tax | 3.07% Flat | $0 | $0 | Calculate |
| Illinois(IL) | Flat Tax | 4.95% Flat | $2,775 | $5,550 | Calculate |
| Massachusetts(MA) | Flat Tax | 5.00% Flat | $4,400 | $8,800 | Calculate |
| New Jersey(NJ) | Progressive | Up to 10.75% | $1,000 | $2,000 | Calculate |
| Nevada(NV) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| Tennessee(TN) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| North Carolina(NC) | Flat Tax | 4.50% Flat | $12,750 | $25,500 | Calculate |
| Georgia(GA) | Flat Tax | 5.39% Flat | $12,000 | $24,000 | Calculate |
| Colorado(CO) | Flat Tax | 4.40% Flat | $15,000 | $30,000 | Calculate |
| Arizona(AZ) | Flat Tax | 2.50% Flat | $14,600 | $29,200 | Calculate |
| Virginia(VA) | Progressive | Up to 5.75% | $8,500 | $17,000 | Calculate |
| Washington D.C.(DC) | Progressive | Up to 10.75% | $14,600 | $29,200 | Calculate |
| Alaska(AK) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| South Dakota(SD) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| Wyoming(WY) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| New Hampshire(NH) | No Income Tax | 0.00% | $0 (No tax) | $0 (No tax) | Calculate |
| Michigan(MI) | Flat Tax | 4.25% Flat | $5,400 | $10,800 | Calculate |
| Ohio(OH) | Flat Tax | 3.50% Flat | $2,400 | $4,800 | Calculate |
| Utah(UT) | Flat Tax | 4.65% Flat | $15,000 | $30,000 | Calculate |
| Maryland(MD) | Flat Tax | 4.75% Flat | $2,550 | $5,150 | Calculate |
| Oregon(OR) | Flat Tax | 8.75% Flat | $2,745 | $5,490 | Calculate |
Key 2026 State Tax Reform Trends
Over the past two legislative sessions, a historic number of US states have passed sweeping tax reform packages. The dominant nationwide trend continues to be the transition from complex progressive brackets toward simplified flat taxes.
States like Iowa, Georgia, and Kentucky have begun phased rate reductions aimed at reaching sub-4% flat tax systems. Meanwhile, traditional 0% states such as Texas, Florida, and Tennessee continue to experience high net domestic migration from higher-tax states like California, Illinois, and New York.