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States With the Highest Income Tax Rates

42 states

States ranked by their top marginal income tax rate, from highest to lowest.

2025 state ranking

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States With the Highest Income Tax Rates for the 2025 tax year
RankStateTop marginal rate
1CaliforniaCA
10 brackets13.30%
2HawaiiHI
12 brackets11.00%
3New YorkNY
9 brackets10.90%
4District of ColumbiaDC
7 brackets10.75%
5New JerseyNJ
8 brackets10.75%
6OregonOR
4 brackets9.90%
7MinnesotaMN
4 brackets9.85%
8MassachusettsMA
2 brackets9.00%
9VermontVT
4 brackets8.75%
10WisconsinWI
4 brackets7.65%
11MaineME
3 brackets7.15%
12ConnecticutCT
7 brackets6.99%
13DelawareDE
7 brackets6.60%
14South CarolinaSC
3 brackets6.20%
15Rhode IslandRI
3 brackets5.99%
16MontanaMT
2 brackets5.90%
17New MexicoNM
6 brackets5.90%
18MarylandMD
8 brackets5.75%
19VirginiaVA
4 brackets5.75%
20IdahoID
Flat5.70%
21KansasKS
2 brackets5.58%
22GeorgiaGA
Flat5.39%
23NebraskaNE
4 brackets5.20%
24AlabamaAL
3 brackets5.00%
25IllinoisIL
Flat4.95%
26West VirginiaWV
5 brackets4.82%
27OklahomaOK
6 brackets4.75%
28MissouriMO
7 brackets4.70%
29UtahUT
Flat4.55%
30ColoradoCO
Flat4.40%
31MississippiMS
Flat4.40%
32MichiganMI
Flat4.25%
33North CarolinaNC
Flat4.25%
34KentuckyKY
Flat4.00%
35ArkansasAR
2 brackets3.90%
36IowaIA
Flat3.80%
37OhioOH
2 brackets3.50%
38PennsylvaniaPA
Flat3.07%
39IndianaIN
Flat3.00%
40LouisianaLA
Flat3.00%
41ArizonaAZ
Flat2.50%
42North DakotaND
2 brackets2.50%

Data reflects 2025 tax year rates from the Tax Foundation and state revenue departments. Rankings are for general comparison only and may not reflect individual circumstances. Consult a tax professional for personalized advice.