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State Income Tax Calculator

Estimate your state income tax for 2025 or 2026. Select from all 50 states including California, New York, Texas, Florida, and more. See your tax amount, effective rate, marginal rate, and a full bracket breakdown.

Calculate Your State Income Tax
On $100,000 of taxable income in California, your estimated state income tax is $5,739 at an effective rate of 5.74%.
Want to compare two states?State Tax Comparison

State tax

$5,739

Effective rate

5.74%

Marginal rate

9.30%
Share
Tax Bracket Breakdown — California
1.00%$111
$0 – $11,079
2.00%$304
$11,079 – $26,264
4.00%$608
$26,264 – $41,452
6.00%$965
$41,452 – $57,542
8.00%$1,215
$57,542 – $72,724
9.30%$2,537
$72,724 – $371,479
Total$5,739
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Calculate tax for a specific state

Jump straight to a dedicated calculator page for your state — same engine, preselected state.

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Add city and county income tax

State tax is not always the last layer. Use these local calculators after estimating federal and state tax.

NYC Income Tax Calculator

NYC resident income tax uses four progressive rates from 3.078% to 3.876%. The tax is separate from federal and New York State income tax and generally applies to full-year and part-year city residents rather than commuters.

Philadelphia Wage Tax Calculator

For pay dates from July 1, 2026, Philadelphia Wage Tax is 3.735% for residents and 3.425% for nonresidents who work in the city. The prior rates of 3.74% and 3.43% applied for pay dates through June 30, 2026.

Maryland County Income Tax Calculator

Maryland counties and Baltimore City levy local income tax collected on the state return. The 2026 rates in this pilot range from 2.25% in Worcester County to 3.30% in Kent County, with many large counties at 3.20%.

Ohio Municipal Income Tax Calculator

Ohio municipal income tax depends on the work and residence addresses. Columbus uses a 2.5% rate; for another municipality, retrieve the current rate from Ohio’s official Finder and enter it in the calculator.

Detroit Income Tax Calculator

Detroit’s current individual income tax rates are 2.4% for residents and 1.2% for nonresidents on income from work performed in the city. Remote work performed outside Detroit is not included in the nonresident estimate.

Indiana County Income Tax Calculator

Indiana county income tax rates vary by county. This calculator includes six large counties and accepts any other rate from Indiana DOR Departmental Notice #1, effective January 1, 2026.

Pennsylvania Local Income Tax Calculator

Pennsylvania local EIT depends on both home and work addresses. Look up the applicable rate and PSD code in the official DCED address tool, then apply that rate to earned income with this calculator.

Three state income tax regimes

US state income tax falls into three structural buckets. Each affects effective tax rate calculations and federal SALT-cap planning differently.

Progressive — 27 states + DC

Multiple brackets like the federal system. CA (1%-13.3% across 10 brackets), NY (4%-10.9%), HI (1.4%-11%), OR (4.75%-9.9%). High earners face marginal rates well above the flat-rate states. Effective rate often differs meaningfully from marginal — see the calculator's full bracket breakdown.

Flat — 14 states (2025)

Single rate across all income. Arizona (2.5%), Colorado (4.4%), Georgia (5.19%), Idaho (5.3%), Illinois (4.95%), Indiana (3%), Iowa (3.8%), Kentucky (4%), Louisiana (3%), Massachusetts (5% + 4% surtax over $1,083,150), Michigan (4.25%), North Carolina (4.25%), Pennsylvania (3.07%), Utah (4.5%). Effective rate = marginal rate. For 2026: Georgia (5.19% to 4.99%), Indiana (3% to 2.95%), Kentucky (4% to 3.5%), North Carolina (4.25% to 3.99%), Utah (4.5% to 4.45%).

No income tax — 9 states

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. NH fully phased out its narrow I&D tax in 2025. WA imposes a capital gains excise tax — 7% above an inflation-adjusted threshold ($278k for 2025), rising to 9.9% on gains over $1M above that threshold since 2025 — but is still a "no income tax" state by convention since the tax is on cap gains only. State revenue usually comes from higher sales or property tax instead.

Highest state top marginal rates — 2025

Top marginal rate is the rate on the last dollar of income for the highest bracket. Effective rate is much lower for most filers. Source: Tax Foundation 2025 Facts & Figures + each state's revenue department schedule. NYC + Yonkers stack on top of NY state.

State Top rate 2025 Top bracket starts Notes
California13.30%$1,000,000 single / $1,485,906 MFJ12.3% base + 1% MHST surcharge
Hawaii11.00%$325,000 single / $650,000 MFJProgressive 1.4%-11%
New York (state)10.90%$25,000,000+3.876% NYC for residents
DC10.75%$1,000,000Progressive 4-10.75%
New Jersey10.75%$1,000,000Progressive 1.4-10.75%
Oregon9.90%$125,000 single / $250,000 MFJProgressive 4.75-9.9%
Minnesota9.85%$198,630 single / $330,410 MFJProgressive 5.35-9.85%
Massachusetts9.00%$1,083,1505% flat + 4% Millionaire surtax
Wisconsin7.65%$323,290 single / $431,060 MFJProgressive 3.5-7.65%
Vermont8.75%$249,700 single / $304,000 MFJProgressive 3.35-8.75%

Multi-state filing — residency, sourcing, and credits

Three rules govern multi-state taxation:

  1. Resident state. Where you have your "domicile" — primary residence with intent to remain. Your resident state taxes your worldwide income.
  2. Source state. Where the income is earned — wages where you physically work, business income where the business operates, rental income where the property is located.
  3. Credit mechanism. Your resident state taxes the worldwide income but gives a CREDIT (capped at resident-state tax on that income) for tax paid to the source state. Net result: you pay the HIGHER of the two rates on the cross-border income.

Common multi-state situations:

Reciprocity-pair commute

PA-NJ, MD-VA-DC, IL-WI, OH-MI etc. — file ONLY in your resident state; employer withholds for resident state after you file the non-resident exemption.

Non-reciprocity commute

CA-NV resident commuting to NY job → file CA resident + NY non-resident. CA credits NY tax against CA tax on same income.

Convenience-of-employer rule

New York is the best-known example, and a few other states have similar rules. Remote workers for these states' employers are TREATED as working in the employer state if remote work is for employee convenience, not employer necessity. Source state continues to claim the wages.

Part-year resident mid-year move

Each state taxes income earned during your residency period. File part-year resident in BOTH old and new state; allocate income by date earned.

Four state income tax scenarios — 2025

$120k single in California

CA progressive brackets through 9.3% on income over $72.7k. CA tax ≈ $7,600, effective ~6.3%. Plus federal effective ~15%. Total federal + state = ~21% of gross.

$120k single in Texas

No state income tax. Federal ~$18,000. Total ~15% of gross. State savings vs CA = ~$7,600. Often offset by higher TX property tax (~1.6% effective vs CA ~0.7%).

$250k MFJ — NYC resident commuting to NJ office

NJ source income → file NJ non-resident, NY resident. NJ tax on wages ≈ $14,000 (6.37% top bracket). NY taxes worldwide ≈ $17,000 + NYC ≈ $8,700. Credit for NJ tax against NY: $14k. Net NY+NYC owed = $11,700. Total state+local = $25,700 (10.3% of gross).

$800k MFJ in Massachusetts

5% flat tax on first $1M = $40,000. No surtax kicks in (under $1M). With $40k state + $15k property tax = $55k SALT paid; federal SALT cap $40,000 (phasing down at this income — MAGI $800k = $300k over phaseout × 30% = $90k reduction, floored at $10,000). Most state tax becomes federally non-deductible.

Planning levers for state income tax

  • State PTET (Pass-Through Entity Tax). Many states have enacted workarounds since 2018 letting partnerships and S-corps elect to pay state tax at the entity level — fully deductible as a federal business expense (no SALT cap), with credit flowing through to owners. Major bypass for business owners in high-tax states.
  • Time income across calendar years. If anticipating an income spike (sale event, RSU vest cliff), check whether state has a low-bracket buffer that can absorb the gain in one year vs spread across two.
  • Residency change to a no-tax state. Often discussed for retirement; requires bona fide change of domicile (driver's license, voter reg, primary residence, healthcare network, principal banking, all moved). CA and NY audit aggressively on claimed residency changes by high earners.
  • Bunch state income payments. Pre-pay Q4 state estimated tax in December to push into current SALT year (if under cap), or defer to January (if over cap, no benefit).
  • Roth conversion in low-state-tax year. Converting Traditional IRA to Roth is taxable at both federal AND state levels. Doing the conversion AFTER moving to a no-tax state (with established residency for the full conversion year) avoids state tax on the conversion event.
  • Municipal bond stacking. Some states exempt their OWN state's muni bond interest from state tax (in-state munis). High-tax-state residents (NY, CA, NJ) benefit from in-state muni preference vs out-of-state munis.

Common state tax mistakes

  • Assuming remote work shields you from source-state tax. New York's convenience-of-employer rule, and similar rules in a few other states, can override this. Working from CA for an NY company doesn't automatically eliminate NY withholding obligation.
  • Forgetting to claim credit for tax paid to other state. Resident state credit (e.g., CA Schedule S) zeros out the double-tax on cross-border income; missing the form means paying both full state's tax on the same dollar.
  • Mid-year move income allocation errors. Allocating salary "to the new state" from the move date — but RSU vest and bonus income received after the move that were EARNED before may still source to the prior state. Each state has specific rules.
  • Cosmetic-only residency change. CA Franchise Tax Board audit defense: showing you ACTUALLY changed primary residence — not just driver's license. They look at where your spouse is, where your kids attend school, where your doctors are, where your social club memberships are.
  • Missing PTET elections. If your S-corp or partnership has state PTET available, MISSING the annual election leaves significant federal SALT-cap-bypass savings on the table. Election deadlines and mechanics vary by state, and are separate from individual filings.

Frequently asked questions

What is state income tax?
State income tax is a tax a state imposes on taxable income. Some states use progressive brackets, some use a flat rate, and others do not tax individual wage income. It is separate from federal income tax and local income tax.
How do I check a state income tax refund?
Use the official refund-status tool published by the state revenue or taxation department where you filed. You generally need the filing year, Social Security number and expected refund amount; ustax.tools cannot access a state return or refund account.
Which states have no income tax?
As of 2025, nine states levy no broad-based individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire's narrow tax on interest and dividend income (the "I&D tax") was repealed for taxable periods beginning after December 31, 2024. Residents of these states still pay federal income tax and typically face higher sales tax (TN, TX) or property tax (TX, NH, NJ-like burden) to compensate. The IRS maintains a directory of state tax agencies for state-specific filing details.
What is the highest state income tax rate?
California has the highest top marginal state income tax rate at 13.3% (12.3% base + 1% mental health surcharge on income over $1M). Other high-tax states: Hawaii (11% top), New York (10.9% top + NYC 3.876%), New Jersey (10.75% on income above $1M), Oregon (9.9% top), and Minnesota (9.85% top). District of Columbia tops at 10.75% above $1M. Top rates apply only to income above filing-status thresholds — California's 13.3% applies above $1M single / $2M MFJ.
Do I need to file state taxes if I work remotely?
Generally, you owe state income tax to the state where you physically perform work, regardless of where the employer is located. A few states apply a "convenience of the employer" rule: New York, for example, counts a nonresident's telecommuting days as days worked in New York when the primary office is in New York, unless the employer has established a bona fide employer office at the telecommuting location. Some neighboring states have reciprocal agreements that let cross-border commuters file in their resident state only; check each state's revenue department. Remote workers in non-reciprocity states often face dual-state filing with credit-for-tax-paid mechanics to avoid double taxation.
Flat tax states vs progressive — which is which?
14 states use a single flat rate in 2025: Arizona (2.5%), Colorado (4.4%), Georgia (5.19%), Idaho (5.3%), Illinois (4.95%), Indiana (3%), Iowa (3.8%), Kentucky (4%), Louisiana (3%), Massachusetts (5% + 4% surtax over $1,083,150), Michigan (4.25%), North Carolina (4.25%), Pennsylvania (3.07%), Utah (4.5%). All other states with an income tax use progressive bracket structures (multiple rates). For 2026 the flat-rate changes in this calculator are: Georgia (5.19% to 4.99%), Indiana (3% to 2.95%), Kentucky (4% to 3.5%), North Carolina (4.25% to 3.99%), Utah (4.5% to 4.45%). Mississippi (4% above $10,000), Ohio (2.75% above $26,050) tax only income above a zero-rate floor at a single 2026 rate, so they behave like flat-tax states.
How do state taxes interact with the federal SALT cap?
OBBBA §70120 raised the federal SALT itemized deduction cap from $10,000 (TCJA 2018-2024) to $40,000 ($20,000 MFS) for 2025, rising to $40,400 in 2026. The cap covers state income tax + local income tax + property tax, COMBINED. Phaseout begins at $500,000 MAGI, reducing the cap by 30¢ per dollar above the threshold down to a $10,000 floor. State income tax paid above the cap is NOT deductible federally. 36+ states have enacted Pass-Through Entity Tax (PTET) workarounds letting partnership/S-corp owners deduct state tax at the entity level — bypassing the cap.
What's a state reciprocity agreement?
Reciprocity agreements let residents of one state who work in another file ONLY in their resident state, avoiding double filing. Common pairs include PA-NJ, MD-VA, IL-IA/KY/MI/WI, OH-MI/KY/IN/WV/PA, IN-KY/MI/OH/PA/WI. The employer typically withholds for the employee's resident state only after the employee files a non-resident withholding exemption form (e.g., NJ-165 for PA residents working in NJ). Not all neighboring state pairs have reciprocity — NY and CT have none, requiring full credit-for-tax-paid mechanics.
How does the credit for taxes paid to another state work?
If you have income from a non-resident state (no reciprocity), your resident state typically allows a tax CREDIT (not a deduction) for income tax paid to the source state — capped at the resident state's tax on that same income. Example: CA resident with $50k of NY-source income pays NY 6.85% = $3,425, then claims that credit against CA's tax on the same $50k (~8% = $4,000). Net: CA collects $4,000 − $3,425 = $575 on that income. Reduces but doesn't eliminate double-state burden in high-source-state scenarios.
Does moving mid-year split my state tax filing?
Yes. Moving from one state to another mid-year creates a part-year resident filing in both states. Each state taxes income earned WHILE you were a resident. Federal AGI is allocated between the two states by date (income from a salary is split by days; investment income usually by residency on the receipt date). Major moves require: change of driver's license, voter registration, principal residence — to establish the residency-change date. Some states (especially CA, NY) audit aggressively when high earners claim mid-year residency change to a no-tax state.
What about state estimated tax payments?
States generally mirror federal estimated tax payment due dates (April 15, June 15, September 15, January 15) for self-employed and high investment income filers. State safe-harbor rules vary — most require either 100% of prior-year liability OR 90% of current-year tax (CA, NY) but some require 110% for high earners. Underpayment penalties accrue at state-specified rates (often equal to the prime rate). Combining federal Form 1040-ES with your state's estimated-tax voucher (e.g., CA Form 540-ES, NY Form IT-2105) is the typical workflow.
What state income tax do retirees pay?
Highly variable. Some states (IL, MS, PA) FULLY exempt qualified retirement income (pensions, 401(k)/IRA withdrawals, Social Security). Others (CA, NY) tax retirement income at ordinary rates. Most states exempt Social Security entirely — only Colorado, Connecticut, Kansas, Minnesota, Montana, New Mexico, Rhode Island, Utah, and West Virginia tax SS at some level (most with income-based exemptions). State pension-vs-relocation analysis is a frequent retirement planning topic.
Are state income taxes deductible from federal?
Yes — as part of the itemized SALT deduction under IRC §164(a)(3), but only as itemized (not above-the-line) and only within the OBBBA SALT cap ($40,000 2025; phasing out above $500,000 MAGI to $10,000 floor). Most filers now take the federal standard deduction ($15,750 single / $31,500 MFJ 2025) instead of itemizing — making state tax effectively non-deductible at the federal level. Itemizing is more common in high-tax states (CA, NY, NJ, OR) where combined SALT + mortgage interest + charity easily exceeds the standard deduction.
What about city income taxes?
Several US cities levy their own income tax IN ADDITION to state tax: New York City (3.078-3.876% resident), Yonkers (0.5% nonresident earnings tax on wages/self-employment earnings sourced to Yonkers, 16.75% resident surcharge on state tax), Philadelphia (3.75% resident wages), Detroit (2.4% resident), Cleveland (2.5%), Cincinnati (1.8%), Pittsburgh (3.0%), Baltimore (3.2%), Kansas City (1.0% earnings tax), and most Ohio municipalities. NYC tax stacks on top of NY state tax (final top combined: ~14.776% for NYC residents at top brackets) — among the highest sub-national tax burdens in the developed world.
What states tax interest and dividend income at higher rates?
Most states tax interest and dividends at the regular state income tax rate. New Hampshire historically taxed only interest and dividends (5% for periods ending before December 31, 2023, then 4% and 3%); that tax was repealed for taxable periods beginning after December 31, 2024. Tennessee's Hall Income Tax on interest/dividends was repealed for tax periods beginning January 1, 2021. Washington's capital gains excise tax (effective 2022, upheld 2023) taxes long-term gains above an inflation-adjusted threshold ($278,000 for 2025) at 7%, rising to 9.9% on gains over $1M above that threshold starting tax year 2025. Massachusetts added a 4% Millionaire's Tax surtax on income above $1M starting 2023. State treatment of qualified dividends usually mirrors federal (taxed as ordinary income at the state level — no preferential rate).

Sources

Related insights

Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.

How state income tax works

Progressive, flat, and no-tax states, plus what changes when you move.

Property tax by state guide

How state tax burdens differ beyond income tax alone.

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US Tax Brackets Reference

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State Tax Comparison

Side-by-side state income tax comparison for two or more states at your income level and filing status
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