🗺️
Free
2025 Data
50 States + DC
State Tax Rate Lookup
Quick reference for top individual income tax rate, state sales tax base, and median effective property tax across all 50 states plus DC. Use the tabs to switch between tax types and the search to filter by state name.
⚠ Reference only
Rates compiled from 2025 Tax Foundation, state revenue department publications, and US Census Bureau data. Local taxes, special rates, and bracket structures vary widely — these figures show the top statewide rate and most common consumer rates. Always verify against the state's Department of Revenue before relying on this data for filings.
Showing 51 of 51 states & DC · Top individual income tax rate
📊 At a Glance — Income Tax
No income tax states9
Flat-rate states~13
Progressive states~29
Highest top rateCA 13.3%
Lowest progressive topPA 3.07%
💡 Important Notes
Income tax: Top marginal rate shown. Many states have progressive brackets — this is the rate applied to the highest income tier.
Sales tax: Statewide base rate only. Local sales taxes can add 1–5% in most jurisdictions. AK, DE, MT, NH, OR have no statewide sales tax (local may apply in AK and MT).
Property tax: Median effective rate as % of home value. Actual rates vary by county and municipality.
How state income tax rates work
State income tax systems fall into three broad groups. Nine states levy no broad-based personal income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. (New Hampshire completed the repeal of its interest-and-dividends tax effective January 1, 2025, and Washington taxes only large long-term capital gains, not wages.) A second group uses a single flat rate on all taxable income, and the remaining states use graduated brackets where higher income is taxed at progressively higher rates.
Because most states start from federal adjusted gross income or federal taxable income and then apply their own additions, subtractions, and brackets, your state liability is not simply your federal rate applied again. State rates and brackets are adjusted frequently, so always confirm the current year’s figures against the state department of revenue before relying on them.
Marginal vs. effective rate
In a graduated state, the top bracket your income reaches is your marginal rate, but your effective rate — total state tax divided by income — is lower because the first dollars are taxed in the lower brackets. For example, if a state taxes the first $10,000 at 2% and income above that at 5%, a resident with $60,000 of taxable income pays $200 + $2,500 = $2,700, an effective rate of 4.5% even though the marginal rate is 5%.
Residency, part-year, and nonresident issues
Where you owe tax depends on residency. Full-year residents are generally taxed on all income; part-year residents prorate; nonresidents are taxed only on income sourced to that state (wages earned there, rental income from property there, etc.). Many neighboring states have reciprocity agreements so that residents who commute across the line are taxed only by their home state, and a resident-state credit for taxes paid to another state usually prevents the same income from being fully taxed twice. Multi-state filers should map each income item to its source state before computing any single return.
Frequently asked questions
Which states have no income tax in 2025?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire became fully income-tax-free in 2025 after repealing its interest-and-dividends tax, and Washington imposes only a capital-gains tax on high earners rather than a wage tax.
Why is my state tax not just my federal rate?
States define taxable income differently and set their own rates and brackets. Most begin with a federal figure (AGI or taxable income), then apply state-specific modifications, so the base and the rate schedule both differ from the federal return.
How does a credit for taxes paid to another state work?
If you owe tax to two states on the same income (for example, you live in one state and work in another without a reciprocity agreement), your resident state generally gives a credit for the tax paid to the nonresident state, up to the resident state’s tax on that income, to avoid double taxation.