States ranked by their top marginal income tax rate, from highest to lowest.
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| Rank | State | Top marginal rate |
|---|---|---|
| 1 | CaliforniaCA | 10 brackets13.30% |
| 2 | HawaiiHI | 12 brackets11.00% |
| 3 | New YorkNY | 9 brackets10.90% |
| 4 | District of ColumbiaDC | 7 brackets10.75% |
| 5 | New JerseyNJ | 8 brackets10.75% |
| 6 | OregonOR | 4 brackets9.90% |
| 7 | MinnesotaMN | 4 brackets9.85% |
| 8 | MassachusettsMA | 2 brackets9.00% |
| 9 | VermontVT | 4 brackets8.75% |
| 10 | WisconsinWI | 4 brackets7.65% |
| 11 | MaineME | 3 brackets7.15% |
| 12 | ConnecticutCT | 7 brackets6.99% |
| 13 | DelawareDE | 7 brackets6.60% |
| 14 | South CarolinaSC | 3 brackets6.20% |
| 15 | Rhode IslandRI | 3 brackets5.99% |
| 16 | MontanaMT | 2 brackets5.90% |
| 17 | New MexicoNM | 6 brackets5.90% |
| 18 | MarylandMD | 8 brackets5.75% |
| 19 | VirginiaVA | 4 brackets5.75% |
| 20 | IdahoID | Flat5.70% |
| 21 | KansasKS | 2 brackets5.58% |
| 22 | GeorgiaGA | Flat5.39% |
| 23 | NebraskaNE | 4 brackets5.20% |
| 24 | AlabamaAL | 3 brackets5.00% |
| 25 | IllinoisIL | Flat4.95% |
| 26 | West VirginiaWV | 5 brackets4.82% |
| 27 | OklahomaOK | 6 brackets4.75% |
| 28 | MissouriMO | 7 brackets4.70% |
| 29 | UtahUT | Flat4.55% |
| 30 | ColoradoCO | Flat4.40% |
| 31 | MississippiMS | Flat4.40% |
| 32 | MichiganMI | Flat4.25% |
| 33 | North CarolinaNC | Flat4.25% |
| 34 | KentuckyKY | Flat4.00% |
| 35 | ArkansasAR | 2 brackets3.90% |
| 36 | IowaIA | Flat3.80% |
| 37 | OhioOH | 2 brackets3.50% |
| 38 | PennsylvaniaPA | Flat3.07% |
| 39 | IndianaIN | Flat3.00% |
| 40 | LouisianaLA | Flat3.00% |
| 41 | ArizonaAZ | Flat2.50% |
| 42 | North DakotaND | 2 brackets2.50% |
States ranked by their top marginal income tax rate, from lowest to highest.
These 9 states don't levy a personal income tax, letting residents keep more of their earnings.
States ranked by effective property tax rate on owner-occupied housing, from highest to lowest.
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.