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