State Income Tax on Wages (2026)
3 of the states listed here levy no income tax on wages at all, 8 apply a single flat rate, and 5 use progressive brackets. State tax is the only part of your deductions that geography changes — federal income tax and FICA apply identically everywhere.
Rates and Deductions by State
Single-filer figures for 2026. “Standard deduction” is the state's own, which is often different from the federal one — Pennsylvania has none at all, while Colorado and Arizona start from the federal figure.
| State | Structure | Rate | Standard Deduction |
|---|---|---|---|
| Texas | None | No tax on wage income | — |
| Florida | None | No tax on wage income | — |
| Washington | None | No tax on wage income | — |
| Arizona | flat | Flat 2.5% | $16,100 |
| Pennsylvania | flat | Flat 3.07% | None |
| North Carolina | flat | Flat 3.99% | $12,750 |
| Michigan | flat | Flat 4.25% | None + $5,800 exemption |
| Colorado | flat | Flat 4.4% | $16,100 |
| Illinois | flat | Flat 4.95% | None + $2,900 exemption |
| Massachusetts | flat | Flat 5% | None |
| Georgia | flat | Flat 5.19% | $12,000 |
| Ohio | progressive | 0% – 3.50% | None |
| Virginia | progressive | 2% – 5.75% | $8,500 |
| New Jersey | progressive | 1.40% – 10.75% | None |
| New York | progressive | 4% – 9.65% | $8,000 |
| California | progressive | 1% – 12.30% | $5,809 |
Where the Headline Rate Isn't the Whole Story
Ranking states by their income tax rate alone gets the answer wrong often enough to matter. Local taxes, payroll levies and surtaxes sit on top of the figures above:
- WashingtonNo wage income tax. A 7% capital gains tax applies to large investment gains only.
- ArizonaLowest flat rate in the country; matches the federal standard deduction.
- PennsylvaniaNo standard deduction, so the flat rate applies from the first dollar. Philadelphia and Pittsburgh add a local wage tax.
- MichiganSeveral Michigan cities, Detroit included, add a local income tax.
- ColoradoTaxes federal taxable income, so the federal standard deduction carries over.
- MassachusettsA 4% surtax applies to income above $1 million.
- OhioNo state tax on the first $26,050. Most Ohio municipalities add a local income tax of 1% to 3%.
- VirginiaThe top rate starts at $17,000, so most full-time earners pay close to a flat 5.75%.
- New YorkNew York City residents pay a further 3.08% to 3.88% in city income tax on top of this.
- CaliforniaAlso levies a 1.1% State Disability Insurance payroll tax, not included in this estimate.
How to Use These Rates
The no-tax states are not automatically cheaper
The 3 states here with no wage income tax — Texas, Florida, Washington — fund themselves some other way. Sales tax, property tax, and in places higher vehicle and fuel duties fill the gap. Property tax lands hardest, because it is assessed on your home rather than your income, so a renter and a homeowner can reach opposite conclusions from the same table.
A flat rate is not the same as a simple one
Two states can share a flat rate and still tax the same salary differently, because the deduction they apply it to differs. Pennsylvania taxes from the first dollar at a low rate; North Carolina applies a slightly higher rate after a $12,750 deduction. At a middling salary the second can work out cheaper despite the higher headline number.
Compare take-home, not rates
The rate tells you very little on its own. What matters is the figure that reaches your account, which depends on your salary as much as your state. Our amount pages work that out for a specific salary across all of these states — see salary conversions or hourly rate conversions to pick yours.
Reference figures, not tax advice. Rates are for 2026 single filers on wage income and change regularly. Verify against your state revenue department before relying on them, and read our full disclaimer for what our estimates exclude.