State tax rates in the United States vary widely across income, sales, property, and corporate categories. As of 2025, many states have finalized their brackets and rates for the 2026 tax year, while others remain in transition. This comprehensive guide provides verified data from official sources — including the Tax Foundation and state revenue departments to help taxpayers, businesses, and researchers compare every U.S. state’s tax structure for 2026.
Overview of 2026 State Tax Systems
Each U.S. state has authority over its own tax structure. While the federal government collects income taxes nationwide, states differ on whether they levy personal income tax, corporate tax, and sales tax or rely primarily on property taxes and other fees.
- Individual Income Tax: Levied in 41 states; nine states (Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming, Tennessee, and New Hampshire) do not tax regular earned income.
- Sales Tax: 45 states and the District of Columbia impose a statewide sales tax; local rates may apply additionally.
- Property Tax: Local governments levy property taxes in every state, but state averages vary sharply.
- Corporate Income Tax: 44 states and D.C. levy a tax on corporate profits, while a few impose alternative business taxes.
State Tax Rates Table (2026 Reference)
The table below lists the most recent verified tax rates available (2025 baseline) with forward-looking stability notes for 2026. “No change” indicates that no announced reforms are scheduled for 2026.
| State | Individual Income Tax | Sales Tax | Property Tax (Avg Effective) | Corporate Tax | 2026 Notes |
|---|---|---|---|---|---|
| Alabama | 2%–5% | 4.00% | 0.40% | 6.50% | No change |
| Alaska | No income tax | No state sales tax | 1.19% | 9.40% | Stable structure |
| Arizona | 2.50% flat | 5.60% | 0.62% | 4.90% | No change |
| Arkansas | 4.7% | 6.50% | 0.63% | 4.90% | Ongoing reductions possible |
| California | 1%–13.3% | 7.25% | 0.76% | 8.84% | Highest rate, no change |
| Colorado | 4.55% flat | 2.90% | 0.49% | 4.55% | No change |
| Connecticut | 3%–6.99% | 6.35% | 1.79% | 7.50% | Minor reforms expected |
| Delaware | 2.2%–6.6% | No state sales tax | 0.56% | 8.70% | Stable |
| Florida | No income tax | 6.00% | 0.86% | 5.50% | No change |
| Georgia | 1%–5.75% | 4.00% | 0.92% | 5.75% | Reform discussions ongoing |
| Hawaii | 1.4%–11% | 4.00% | 0.30% | 4.40% | No change |
| Idaho | 5.8% | 6.00% | 0.69% | 5.80% | No change |
| Illinois | 4.95% flat | 6.25% | 2.10% | 9.50% | No change |
| Indiana | 3.15% flat | 7.00% | 0.81% | 4.90% | No change |
| Iowa | 4.40% flat (2026 target) | 6.00% | 1.43% | 5.50% | Flat rate finalized for 2026 |
| Kansas | 3.1%–5.7% | 6.50% | 1.41% | 4.00% | No change |
| Kentucky | 4.0% flat | 6.00% | 0.83% | 5.00% | No change |
| Louisiana | 1.85%–4.25% | 4.45% | 0.54% | 8.00% | No change |
| Maine | 5.8%–7.15% | 5.50% | 1.36% | 8.93% | No change |
| Maryland | 2%–5.75% | 6.00% | 1.09% | 8.25% | No change |
| Massachusetts | 5.00% flat | 6.25% | 1.23% | 8.00% | Millionaire surtax continues |
| Michigan | 4.25% flat | 6.00% | 1.54% | 6.00% | No change |
| Minnesota | 5.35%–9.85% | 6.875% | 1.10% | 9.80% | No change |
| Mississippi | 5.0% (top) | 7.00% | 0.81% | 5.00% | Rate reductions phased in |
| Missouri | 4.95% top | 4.23% | 0.96% | 4.00% | No change |
| Montana | 4.7%–5.9% | No sales tax | 0.83% | 6.75% | No change |
| Nebraska | 2.46%–5.84% | 5.50% | 1.61% | 5.58% | Lower rates scheduled 2026 |
| Nevada | No income tax | 6.85% | 0.55% | Gross receipts tax | No change |
| New Hampshire | No wage tax; 4% interest/dividends | 0% | 1.96% | 7.60% | Interest/dividend tax phases out 2026 |
| New Jersey | 1.4%–10.75% | 6.625% | 2.26% | 9.00% | No change |
| New Mexico | 1.7%–5.9% | 5.13% | 0.80% | 5.90% | No change |
| New York | 4%–10.9% | 4.00% | 1.72% | 7.25% | No change |
| North Carolina | 4.25% flat (drops to 3.99% in 2026) | 4.75% | 0.70% | 2.50% | Reduction effective 2026 |
| North Dakota | 1.1%–2.9% | 5.00% | 1.01% | 5.60% | No change |
| Ohio | 2.75%–3.99% | 5.75% | 1.53% | 0% | No corporate tax (CAT instead) |
| Oklahoma | 0.25%–4.75% | 4.50% | 0.83% | 4.00% | No change |
| Oregon | 4.75%–9.9% | No state sales tax | 0.90% | 7.60% | No change |
| Pennsylvania | 3.07% flat | 6.00% | 1.50% | 8.99% | No change |
| Rhode Island | 3.75%–5.99% | 7.00% | 1.33% | 7.00% | No change |
| South Carolina | 0%–6.4% | 6.00% | 0.55% | 5.00% | No change |
| South Dakota | No income tax | 4.20% | 1.14% | No corporate tax | No change |
| Tennessee | No wage tax | 7.00% | 0.64% | 6.50% | No change |
| Texas | No income tax | 6.25% | 1.60% | Franchise tax | No change |
| Utah | 4.85% flat | 4.85% | 0.60% | 4.85% | No change |
| Vermont | 3.35%–8.75% | 6.00% | 1.86% | 8.50% | No change |
| Virginia | 2%–5.75% | 5.30% | 0.80% | 6.00% | No change |
| Washington | No wage tax | 6.50% | 0.98% | 7.00% | No change |
| West Virginia | 3%–6.5% | 6.00% | 0.59% | 6.50% | No change |
| Wisconsin | 3.5%–7.65% | 5.00% | 1.68% | 7.90% | No change |
| Wyoming | No income tax | 4.00% | 0.55% | No corporate tax | No change |
| District of Columbia | 4%–10.75% | 6.00% | 0.56% | 8.25% | No change |
2026 Tax Insights
- States moving toward flat income taxes: Arizona, Iowa, Kentucky, North Carolina.
- States with no personal income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (ending dividend tax 2026).
- Highest state-level sales taxes: California (7.25%), Tennessee (7%), Arkansas (6.5%).
- Lowest sales tax states: Colorado (2.9%), Wisconsin (5%), Virginia (5.3%).
- Highest property taxes: New Jersey (2.26%), Illinois (2.10%), New Hampshire (1.96%).
- Lowest property taxes: Hawaii (0.30%), Alabama (0.40%), Colorado (0.49%).
Key Takeaway
As of 2026, taxpayers face a stable but varied state tax environment. Income-tax-free states continue to attract migration, while high-tax states balance rates with infrastructure and public services. The national trend is toward simplification and lower marginal rates, especially for businesses.
Use the Interactive State Tax Calculator
To find detailed tax calculations for your specific state, use our interactive tool below:
This calculator dynamically loads verified tax brackets for your selected state, allowing you to estimate your 2026 income tax and total effective burden, including state and local sales tax averages.
Sources
- Tax Foundation__State Income, Sales, and Corporate Tax Data (2025 editions)
- IRS.gov — Individual State Revenue Links
- State Departments of Revenue and Taxation (official 2025 filings)
Conclusion
The 2026 U.S. state tax map continues to highlight the nation’s fiscal diversity. Some states, such as Florida and Texas, rely on consumption and property taxes rather than income taxes, while others like California and New York maintain progressive income tax structures. Knowing each state’s full tax profile is critical for accurate planning, relocation decisions, and long-term business strategy. This guide offers the foundational reference every taxpayer and advisor needs heading into the 2026 filing year.