State ranking · Updated October 2026

Lowest State Income Tax Rates (2026)

The top marginal income-tax rate for a single filer in every state that taxes wages, lowest first. Local income taxes are not included.

Arizona and North Dakota tie for #1 (2.5%). Last of 41 is California (13.3%). The nine states with no wage income tax are not ranked here — see the no-income-tax list.

Top state marginal rate for a single filer, among states that tax wages. Local income taxes are not included.

Rank	State	Figure
1	Arizona	2.5%
1	North Dakota	2.5%
3	Ohio	2.75%
4	Indiana	2.95%
5	Louisiana	3%
6	Pennsylvania	3.07%
7	Kentucky	3.5%
8	Arkansas	3.7%
9	Iowa	3.8%
10	North Carolina	3.99%
11	Mississippi	4%
12	Michigan	4.25%
13	Colorado	4.4%
14	Utah	4.45%
15	Oklahoma	4.5%
16	Nebraska	4.55%
17	West Virginia	4.58%
18	Missouri	4.7%
19	Illinois	4.95%
20	Georgia	4.99%
21	Alabama	5%
22	South Carolina	5.21%
23	Idaho	5.3%
24	Kansas	5.58%
25	Montana	5.65%
26	Virginia	5.75%
27	New Mexico	5.9%
28	Rhode Island	5.99%
29	Maryland	6.5%
30	Delaware	6.6%
31	Connecticut	6.99%
32	Maine	7.15%
33	Wisconsin	7.65%
34	Vermont	8.75%
35	Massachusetts	9%
36	Minnesota	9.85%
37	Oregon	9.9%
38	New Jersey	10.75%
39	New York	10.9%
40	Hawaii	11%
41	California	13.3%

Source: State revenue departments, 2026 income tax rates (sources listed per state)

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