State Tax Rates 2026: Interactive Map of All 50 States + DC

Nine states have no state income tax on wages in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Note that New Hampshire previously taxed interest and dividends (the I&D tax was fully repealed effective January 1, 2025) and Washington has a tiered capital gains tax (7%/9.9% above thresholds) plus a 9.9% millionaires income tax taking effect January 1, 2028. Tennessee's prohibition is constitutional (Amendment 3 of 2014, Article II Section 28) and extends to local governments — uniquely strong protection. The other no-income-tax states rely primarily on sales tax, property tax, and severance taxes (Alaska, Wyoming) to fund state operations.

California has the highest top marginal state income tax rate in 2026 at 13.3% (including the 1% Mental Health Services Tax surcharge on income over $1 million). Hawaii follows at 11.0%, then New York and DC at 10.9% and 10.75% respectively, New Jersey at 10.75%, Oregon at 9.9%, and Minnesota at 9.85%. These rates apply to top brackets only — most California earners pay 4-9% effective rates. The 'highest income tax state' designation usually refers to top marginal rate, but effective rates vary widely depending on bracket structure and deductions.

Hawaii has the lowest effective property tax rate in 2026 at approximately 0.32% of property value. Alabama is second at 0.40%, followed by Colorado (0.49%), Nevada (0.55%), South Carolina (0.55%), Louisiana (0.55%), Utah (0.55%), West Virginia (0.58%), Delaware (0.61%), and Wyoming (0.61%). Tennessee (0.52%) also ranks among the lowest. The highest property tax states are New Jersey (2.23% — highest in the US), Illinois (2.08%), New Hampshire (1.93%), Vermont (1.83%), and Connecticut (1.79%). Property tax is the largest annual tax expense for most homeowners, often exceeding state income tax.

Four states have no state sales tax in 2026: Delaware, Montana, New Hampshire, and Oregon. Alaska has no state sales tax but allows local jurisdictions to impose their own (combined average ~1.81%). Tennessee has the highest average combined sales tax at 9.55%, followed by Louisiana (9.56%), Arkansas (9.46%), Washington (8.86%), and Alabama (9.29%). California's combined average is 8.85%, surprisingly modest given the state's overall high tax reputation. Note that 'no sales tax' creates cross-border shopping patterns — Vancouver WA residents drive across the river to Portland OR to avoid WA's 8.5% sales tax.

Total state-level tax burden (income + property + sales as a percentage of personal income) ranks differently than any single tax. The Tax Foundation's 2026 State Tax Competitiveness Index places these states in the top 10 most competitive: Wyoming (#1), South Dakota (#2), Alaska (#3), Florida (#4), Montana (#5), New Hampshire (#6), Nevada (#7), Tennessee (#8), Indiana (#9), and Texas (#10). The least competitive top 10 (highest combined burden): New York, New Jersey, California, Connecticut, Maryland, Vermont, Massachusetts, Hawaii, Illinois, and Minnesota. Total burden is a more useful metric than any single tax — Texas has no income tax but high property tax (1.68%), while Oregon has high income tax (9.9%) but no sales tax.

Maybe — but the answer depends heavily on your income level and consumption patterns. For high earners ($150,000+), moving from California (9-13% state tax) to Texas, Florida, Tennessee, or Washington can save $10,000-$50,000+ per year. Over a 30-year career, the compounded after-tax wealth differential can exceed $1 million. For middle-income earners ($50,000-$100,000), the savings are smaller ($1,500-$5,000/year) and partially offset by higher sales tax (Tennessee, Louisiana, Washington) or higher property tax (Texas, Tennessee/Memphis area). For low-income earners ($30,000 and below), no-income-tax states with high sales tax can actually cost more in total state tax than progressive-tax states. Run the math at your specific income before deciding.

Flat tax states apply a single rate to all income above the standard deduction. As of 2026, 14 states have flat individual income taxes: Arizona (2.5%), Colorado (4.4%), Georgia (5.39%), Idaho (5.3%), Illinois (4.95%), Indiana (3.0%), Kentucky (3.5%), Louisiana (3.0%), Michigan (4.25%), Mississippi (4.4%), North Carolina (3.99%), Pennsylvania (3.07%), Utah (4.55%), and Iowa (3.8%). Ohio has a flat 3.5% with a large zero-bracket up to $26,050 (HB 96, effective 2026). Progressive states apply tiered rates: California (1%-13.3% across 10 brackets), New York (4%-10.9%), New Jersey (1.4%-10.75% across 7 brackets), etc. Flat tax states tend to be simpler to file but can be more regressive (low earners pay the same rate as high earners) unless they have a large zero-bracket.

In 2026, only nine states tax Social Security to any extent: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont, and West Virginia. Most have generous income-based exemptions, so even in these states, many retirees pay $0 in state tax on Social Security. The other 41 states + DC fully exempt Social Security benefits. The trend over the past five years has been toward eliminating Social Security taxation entirely — Missouri, Kansas, and Nebraska all repealed their Social Security tax in 2023-2024. The nine no-income-tax states (AK, FL, NV, NH, SD, TN, TX, WA, WY) by definition don't tax Social Security.

Twelve states + DC impose their own state estate tax in 2026: Connecticut ($13.99M exemption), Hawaii ($5.49M), Illinois ($4M), Maine ($7M), Maryland ($5M), Massachusetts ($2M), Minnesota ($3M), New York ($7.16M), Oregon ($1M — lowest), Rhode Island ($1.77M), Vermont ($5M), Washington ($2.193M), and DC ($4.873M). Six states have an inheritance tax (Iowa, Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania) — paid by heirs rather than the estate. The federal estate tax exemption is $15M per individual in 2026 (post-OBBBA), so most estates don't pay federal estate tax — but with state exemptions as low as $1M (Oregon), state estate tax catches many estates that escape federal tax. WA's 35% top rate (briefly in effect from July 1 2025) reverted to 20% for deaths on/after July 1, 2026 under SB 6347.

All rates reflect statutes in effect as of the page's last update date (May 2026), with each per-state guide page citing primary sources from the relevant state's Department of Revenue, the IRS, the Social Security Administration, the Tax Foundation, and other authoritative bodies. State income tax rates are top marginal rates; effective rates are lower due to bracket structures and deductions. Property tax rates are effective rates (annual tax as % of property market value), averaged statewide — actual rates vary significantly by county and municipality. Sales tax rates are combined state + average local. For your specific tax situation, click through to the per-state guide page for full bracket tables, deductions, and a take-home pay calculator wired to 2026 IRS brackets. For tax planning decisions involving large sums, consult a CPA or tax attorney.

The One Big Beautiful Bill Act (OBBBA) was federal tax legislation signed in July 2025 that made the TCJA individual tax cuts permanent and added new deductions for tips, qualified overtime, auto loan interest, and a $6,000 senior deduction. It also raised the SALT cap to approximately $40,400 for 2026 and set the federal estate tax exemption at $15M per individual. OBBBA only directly affects federal tax. State conformity varies dramatically: North Carolina adopted none of OBBBA's individual provisions (requires complex state adjustments); Michigan adopted only the tip and overtime deductions (Public Act 24 of 2025); Tennessee, Washington, and Florida have no state income tax so OBBBA conformity is moot; California will likely adopt selectively. Check your specific state's guidance — federal-state divergence is wider in 2026 than at any point since TCJA's passage in 2017.

Use the map as a first-pass filter, then drill down. Step 1: Toggle the map to your highest-cost metric (usually income tax for high earners, property tax for homeowners, sales tax for high-consumption households). Step 2: Identify 3-5 candidate states that look attractive on that metric. Step 3: Hover each to see how it ranks on the OTHER two metrics — a state with low income tax might have high property tax (Texas) or high sales tax (Tennessee), partially offsetting savings. Step 4: Click through to the per-state guide pages for your top candidates and use the take-home pay calculator with your actual salary to see the dollar difference. Step 5: Layer in non-tax factors (cost of living, job market, climate, family, healthcare access) before deciding. Many households end up choosing a state that isn't the very lowest tax — the second or third option often offers a better overall lifestyle match.