Mapped: America’s Top Employment Sector by State (1990 vs. 2025)
How State Income Tax Rates Compare in 2026
Key Takeaways
Eight U.S. states levy no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming.
California has the highest top marginal income tax rate in the country (13.3%), followed by Hawaii (11%).
Fifteen states, including Illinois (4.95%) and North Carolina (3.99%), levy flat individual income taxes.
Where you live can make a major difference in the state income tax rate applied to your earnings, with systems ranging from no individual income tax to top marginal rates above 10%.
This map compares U.S. states based on their top marginal individual income tax rate in 2026 using Tax Foundation data. Both local and federal income tax rates are excluded.
Which States Have No Individual Income Tax?
Eight states levy no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, and Wyoming.
New Hampshire is a relatively recent addition to the list, having repealed its tax on interest and dividends in 2025.
The table below lists...








