State Tax Guides
Every U.S. jurisdiction, profiled for the rules that actually vary. Open a state for its income-tax structure, local taxes, reciprocity, convenience-rule status, and QSBS conformity.
9
states with no broad income tax
15
flat-rate states
5
convenience-of-employer rule states
12
states with estate / inheritance tax
Highest top marginal rates (2026)
Tax Foundation · dated datasetNo broad income tax (9)
AlaskaAK
No income taxFloridaFL
No income taxNevadaNV
No income taxNew HampshireNH
No income taxWashingtonWA
Capital gains onlySouth DakotaSD
No income taxTennesseeTN
No income taxTexasTX
No income taxWyomingWY
No income taxHas an income tax (42)
AlabamaAL
Top 5.0% · graduatedArizonaAZ
Top 2.5% · flatArkansasAR
Top 3.9% · graduatedCaliforniaCA
Top 13.3% · graduatedColoradoCO
Top 4.4% · flatConnecticutCT
Top 7.0% · graduatedDelawareDE
Top 6.6% · graduatedDistrict of ColumbiaDC
Top 8.8% · graduatedGeorgiaGA
Top 5.2% · flatHawaiiHI
Top 11.0% · graduatedIdahoID
Top 5.3% · flatIllinoisIL
Top 5.0% · flatIndianaIN
Top 3.0% · flatIowaIA
Top 3.9% · flatKansasKS
Top 5.6% · graduatedKentuckyKY
Top 3.5% · flatLouisianaLA
Top 3.0% · flatMaineME
Top 7.1% · graduatedMarylandMD
Top 6.5% · graduatedMassachusettsMA
Top 9.0% · flatMichiganMI
Top 4.3% · flatMinnesotaMN
Top 9.8% · graduatedMississippiMS
Top 4.0% · flatMissouriMO
Top 4.7% · graduatedMontanaMT
Top 5.7% · graduatedNebraskaNE
Top 4.5% · graduatedNew JerseyNJ
Top 10.8% · graduatedNew MexicoNM
Top 5.9% · graduatedNew YorkNY
Top 10.9% · graduatedNorth CarolinaNC
Top 4.0% · flatNorth DakotaND
Top 2.9% · graduatedOhioOH
Top 3.5% · graduatedOklahomaOK
Top 4.8% · graduatedOregonOR
Top 9.9% · graduatedPennsylvaniaPA
Top 3.1% · flatRhode IslandRI
Top 6.0% · graduatedSouth CarolinaSC
Top 6.4% · graduatedVirginiaVA
Top 5.8% · graduatedVermontVT
Top 8.8% · graduatedWest VirginiaWV
Top 5.1% · graduatedWisconsinWI
Top 7.6% · graduatedUtahUT
Top 4.5% · flat