Guide

State taxes · 12 min read

State income taxes across all 50 states and DC

State tax is not a small federal add-on. Taxable income, residency, reciprocity, local tax, and investment rules can all diverge.

By AfteraxLast reviewed July 24, 2026US tax years 2025 and 2026

Four useful state structure groups

Afterax groups jurisdictions as no broad individual income tax, flat rate, graduated rates, or special income only. The 2026 snapshot contains eight none, fifteen flat, twenty-seven graduated including DC, and one special-income-only profile.

The group describes the broad structure. It is not a sufficient calculator because state deductions, credits, exemptions, and federal conformity vary.

No broad individual income tax does not mean no tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming do not levy a broad individual income tax in this profile.

Property, sales, excise, business, payroll, and other taxes can still matter. Residency and source rules in a former state can also remain relevant after a move.

Local income tax can change the answer

New York City, Yonkers, Philadelphia, many Ohio municipalities, Maryland counties, Indiana counties, Kentucky localities, Portland-area jurisdictions, and other places can impose additional income, earnings, occupational, or wage taxes.

A statewide rate comparison that ignores local exposure can rank locations incorrectly.

Worked example: Texas, Washington, and New York

State profile limitations

Apply this guide with a focused calculator that shows its inputs, assumptions, worked example, and federal limitations.

Frequently asked questions

Which states have no broad individual income tax?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming in the 2026 profile.

Does Washington have no income tax?

Washington does not tax wage income, but a separate capital gains excise tax can apply to specified long term gains.

Primary sources

Afterax uses official IRS material where available and names other authorities when a cross-state comparison is required.

Rules can change, and eligibility depends on facts not captured by a general guide. Confirm the current form instructions before filing or making a material transaction.

Keep exploring

Browse all twelve US tax guides or move from explanation to a transparent federal estimate.

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General US federal tax information · State rules are separate · Not tax, legal, or financial advice