Compare income tax rates across all 50 US states for the 2025 tax year. Find out which states have no income tax, flat rates, or progressive brackets.
9
States with no income tax
14
States with flat tax rates
28
States with progressive brackets
Which states have no income tax?
9 states have no individual income tax:Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. None of them withholds state income tax from wages or salary, so the state line
on a paycheck earned there is $0. Federal income tax and FICA still apply, and you can
still owe income tax to another state you work in or move from part-way through the year.
The other 42 jurisdictions — 14 flat-rate states and
28 with progressive brackets, including the District of Columbia — all
tax wage income. The table below lists the rate range for every one of them.
What do they tax instead? Our reference on the
states with no income tax
lists each one's sales tax rate, property tax rate and any other tax on individuals.
New Hampshire counts now
New Hampshire has no income tax on an individual's reported W-2 wages, and its
Interest & Dividends tax — 3% in its final year — was repealed for taxable periods
beginning after December 31, 2024. From the 2025 tax year onward the state taxes no
individual income at all, which is why older lists still show only eight
no-income-tax states.
Washington taxes capital gains
No tax on wages, but Washington levies a 7% excise tax on long-term capital gains above
a standard deduction of $278,000 for 2025, plus an additional 2.9% on gains over
$1,000,000 above that deduction. A separate 9.9% tax on individual income above a
$1,000,000 deduction was enacted in 2026 and takes effect
January 1, 2028.
Tennessee's Hall tax is gone
Tennessee has no tax on wages either. Its Hall income tax on interest and dividends was
phased down and set to 0% for tax years beginning on or after January 1, 2021, so
nothing remains of it today.
No income tax is not the same as low tax. These states raise the money elsewhere —
Washington's Department of Revenue points to its business & occupation tax and retail
sales and use tax in place of an income tax, and sales, property and severance taxes carry
more of the load across the group. Compare the whole bill, not just the income line:
compare two states side by side
or check property tax and sales tax.