50 states plus DC

US state income tax explorer

Find whether wage income is taxed, see the statewide rate structure, identify local tax exposure, and understand what Afterax does and does not calculate. Profiles reflect the 2026 cross-state research snapshot.

8

No broad individual income tax

15

Flat rate states

27

Graduated jurisdictions

1

Special income only

State tax profiles

Showing 51 of 51 jurisdictions

Profiles only unless marked $0 broad wage tax

AL

Alabama

Wages taxed
Structure
Graduated rates
Local tax risk
Limited or narrow

Alabama taxes individual income using a graduated rate structure.

  • Alabama uses three brackets plus its own standard deduction and exemptions.
  • Some municipalities impose occupational taxes on wages.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

AK

Alaska

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Alaska does not levy a broad individual income tax on wages.

View source

AZ

Arizona

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Arizona taxes individual income using a flat rate structure.

  • The statewide individual income tax rate is 2.5%, with state deduction and dependent credit rules.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

AR

Arkansas

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Arkansas taxes individual income using a graduated rate structure.

  • Arkansas uses two brackets, with personal and dependent relief delivered through credits.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

CA

California

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

California taxes individual income using a graduated rate structure.

  • High earners can face the separate 1% Mental Health Services Tax.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

CO

Colorado

Wages taxed
Structure
Flat rate
Local tax risk
Limited or narrow

Colorado taxes individual income using a flat rate structure.

  • The statewide individual income tax rate is 4.4%.
  • Denver and a small number of localities can impose occupational taxes.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

CT

Connecticut

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Connecticut taxes individual income using a graduated rate structure.

  • Connecticut uses seven brackets, no standard deduction, and income-sensitive exemption and credit rules.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

DE

Delaware

Wages taxed
Structure
Graduated rates
Local tax risk
Limited or narrow

Delaware taxes individual income using a graduated rate structure.

  • Delaware uses six brackets.
  • Wilmington imposes an earned income tax.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

DC

District of Columbia

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

District of Columbia taxes individual income using a graduated rate structure.

  • DC uses seven brackets and a federal-sized standard deduction.
  • Nonresident wage treatment must be evaluated separately.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

FL

Florida

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Florida does not levy a broad individual income tax on wages.

View source

GA

Georgia

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Georgia taxes individual income using a flat rate structure.

  • The 2026 statewide rate is 5.19%, with a state deduction and dependent relief.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

HI

Hawaii

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Hawaii taxes individual income using a graduated rate structure.

  • Hawaii uses twelve brackets plus state deductions and exemptions.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

ID

Idaho

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Idaho taxes individual income using a flat rate structure.

  • The statewide rate is 5.3%, with a federal-sized deduction and a separate taxable threshold.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

IL

Illinois

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Illinois taxes individual income using a flat rate structure.

  • The statewide rate is 4.95%. Illinois uses exemptions rather than a standard deduction.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

IN

Indiana

Wages taxed
Structure
Flat rate
Local tax risk
Material in some areas

Indiana taxes individual income using a flat rate structure.

  • The statewide rate is 2.95%. Indiana does not use a standard deduction.
  • County income taxes are widespread and rates vary by residence and work location.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

IA

Iowa

Wages taxed
Structure
Flat rate
Local tax risk
Limited or narrow

Iowa taxes individual income using a flat rate structure.

  • The statewide rate is 3.8%, with a federal-sized deduction and credit-based personal relief.
  • A local school district surtax can apply.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

KS

Kansas

Wages taxed
Structure
Graduated rates
Local tax risk
Limited or narrow

Kansas taxes individual income using a graduated rate structure.

  • Kansas uses two brackets plus state deductions and exemptions.
  • Local intangibles tax can apply to some interest and dividend income.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

KY

Kentucky

Wages taxed
Structure
Flat rate
Local tax risk
Material in some areas

Kentucky taxes individual income using a flat rate structure.

  • The statewide rate is 3.5%, with the same standard deduction for single and joint filers.
  • Many cities and counties impose occupational license taxes on wages.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

LA

Louisiana

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Louisiana taxes individual income using a flat rate structure.

  • The statewide rate is 3%, with state filing-status deductions and no personal exemption.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

ME

Maine

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Maine taxes individual income using a graduated rate structure.

  • Maine uses three brackets, a deduction linked to federal amounts, exemptions, and a dependent credit.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

MD

Maryland

Wages taxed
Structure
Graduated rates
Local tax risk
High

Maryland taxes individual income using a graduated rate structure.

  • Counties and Baltimore City impose local income tax in addition to state tax.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

MA

Massachusetts

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Massachusetts taxes individual income using a graduated rate structure.

  • Massachusetts uses a 5% base rate plus a 4% surtax above the inflation-adjusted high-income threshold.
  • The state uses exemptions rather than a standard deduction.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

MI

Michigan

Wages taxed
Structure
Flat rate
Local tax risk
Material in some areas

Michigan taxes individual income using a flat rate structure.

  • The statewide rate is 4.25%. Michigan does not use a standard deduction.
  • Detroit and several other cities impose local income taxes.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

MN

Minnesota

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Minnesota taxes individual income using a graduated rate structure.

  • Minnesota uses four brackets, a state deduction, and dependent relief.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

MS

Mississippi

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Mississippi taxes individual income using a flat rate structure.

  • Mississippi applies a 4% rate above a $10,000 zero-tax band, with state deductions and exemptions.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

MO

Missouri

Wages taxed
Structure
Graduated rates
Local tax risk
Material in some areas

Missouri taxes individual income using a graduated rate structure.

  • Kansas City and St. Louis impose local earnings taxes.
  • Missouri allows a state subtraction for qualifying federally reported capital gains beginning in 2025.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

MT

Montana

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Montana taxes individual income using a graduated rate structure.

  • Montana uses two brackets and a federal-sized deduction, with no personal exemption.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

NE

Nebraska

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Nebraska taxes individual income using a graduated rate structure.

  • Nebraska uses multiple brackets, a state deduction, and credit-based exemption relief.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

NV

Nevada

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Nevada does not levy a broad individual income tax on wages.

View source

NH

New Hampshire

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

New Hampshire does not levy a broad individual income tax on wages.

  • The former Interest and Dividends Tax was fully repealed for tax periods beginning after December 31, 2024.
View source

NJ

New Jersey

Wages taxed
Structure
Graduated rates
Local tax risk
Limited or narrow

New Jersey taxes individual income using a graduated rate structure.

  • New Jersey filing statuses use asymmetric brackets, no standard deduction, and state exemptions.
  • Pennsylvania reciprocity and Newark employer payroll tax can affect some scenarios.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

NM

New Mexico

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

New Mexico taxes individual income using a graduated rate structure.

  • New Mexico uses six brackets, a federal-sized deduction, and dependent relief.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

NY

New York

Wages taxed
Structure
Graduated rates
Local tax risk
High

New York taxes individual income using a graduated rate structure.

  • New York City residents owe a separate city personal income tax.
  • Yonkers residents and some nonresidents can face a local income tax surcharge.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

NC

North Carolina

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

North Carolina taxes individual income using a flat rate structure.

  • The statewide rate is 3.99%, with a state standard deduction and no personal exemption.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

ND

North Dakota

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

North Dakota taxes individual income using a graduated rate structure.

  • North Dakota has a zero-rate band followed by 1.95% and 2.5% brackets.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

OH

Ohio

Wages taxed
Structure
Flat rate
Local tax risk
High

Ohio taxes individual income using a flat rate structure.

  • Ohio applies a 2.75% rate above the zero-tax threshold and has no standard deduction.
  • Municipal income taxes are widespread and school district income tax can also apply.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

OK

Oklahoma

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Oklahoma taxes individual income using a graduated rate structure.

  • Oklahoma uses three brackets plus state deductions and exemptions.
  • Future trigger-based rate reductions require tax-year versioning.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

OR

Oregon

Wages taxed
Structure
Graduated rates
Local tax risk
High

Oregon taxes individual income using a graduated rate structure.

  • Oregon uses four brackets and credit-based exemption relief.
  • Portland-area residents can face Metro and Multnomah County high-income taxes.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

PA

Pennsylvania

Wages taxed
Structure
Flat rate
Local tax risk
High

Pennsylvania taxes individual income using a flat rate structure.

  • Local earned income taxes are widespread and Philadelphia imposes a wage tax.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

RI

Rhode Island

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Rhode Island taxes individual income using a graduated rate structure.

  • Rhode Island uses three brackets with income-sensitive deductions and exemptions.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

SC

South Carolina

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

South Carolina taxes individual income using a graduated rate structure.

  • South Carolina has zero, 3%, and 6% bands, with a deduction linked to federal amounts.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

SD

South Dakota

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

South Dakota does not levy a broad individual income tax on wages.

View source

TN

Tennessee

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Tennessee does not levy a broad individual income tax on wages.

View source

TX

Texas

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Texas does not levy a broad individual income tax on wages.

View source

UT

Utah

Wages taxed
Structure
Flat rate
Local tax risk
No broad local wage tax identified

Utah taxes individual income using a flat rate structure.

  • The statewide rate is 4.5%. Standard relief is delivered through a credit rather than a taxable-income deduction.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

VT

Vermont

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Vermont taxes individual income using a graduated rate structure.

  • Vermont uses four brackets plus state deductions and exemptions.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

VA

Virginia

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Virginia taxes individual income using a graduated rate structure.

  • Virginia uses four brackets plus state deductions and exemptions.
  • Reciprocity conditions vary by the other state and personal circumstances.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

WA

Washington

$0 broad wage tax
Structure
Special income only
Local tax risk
No broad local wage tax identified

Washington does not tax wages, but a separate tax can apply to specified investment income.

  • Washington does not tax wage income.
  • A state capital gains excise tax can apply to long term gains above the annual deduction, with exclusions and special rules.
View source

WV

West Virginia

Wages taxed
Structure
Graduated rates
Local tax risk
Limited or narrow

West Virginia taxes individual income using a graduated rate structure.

  • West Virginia uses five brackets, no standard deduction, and state exemptions.
  • Some cities impose fixed service fees.
  • Afterax currently provides a profile only and does not calculate this state liability.
  • Local wage or income taxes may apply in parts of this jurisdiction.
View source

WI

Wisconsin

Wages taxed
Structure
Graduated rates
Local tax risk
No broad local wage tax identified

Wisconsin taxes individual income using a graduated rate structure.

  • Wisconsin uses four brackets with income-sensitive deductions and exemptions.
  • Afterax currently provides a profile only and does not calculate this state liability.
View source

WY

Wyoming

$0 broad wage tax
Structure
No broad individual income tax
Local tax risk
No broad local wage tax identified

Wyoming does not levy a broad individual income tax on wages.

View source

Research boundary

Why most states are marked profile only

State taxable income can diverge from federal taxable income through deductions, exemptions, credits, residency, reciprocity, source allocation, local taxes, and state specific investment rules. A statewide top rate is not enough for a reliable calculation, so Afterax does not invent one.

Primary cross-state source: Tax Foundation 2026 state individual income tax structures, compiled February 11, 2026 and published February 17, 2026. Reviewed July 24, 2026.