Personal Income Tax Rates - 2026

The chart below shows the personal income tax rates for the 2026 tax year. Please contact a member of our tax team if you have any questions on how the rates may affect you and your family.

N/A: Not Applicable.

State	Personal Income Tax Rate–2026
AK	N/A
AL	Ranges from 2% to 5%. Single persons, heads of family, and married persons filing separate returns: 2% on $0 to $500; 4% on $501 to $3,000; 5% on $3,001 and over. Married filing joint return: 2% on $0 to $1000; 4% on $1001 to $6,000; 5% on $6,001 and over.
AR	Ranges from 0% to 3.9%. Adjusted for inflation. The personal income tax rates for every resident, individual, trust or estate having net income less than or equal to $94,700 are as follows: from $0 to $5,599, the tax rate is 0%; from $5,600 to $11,199, the tax rate is 2%; from $11,200 to $15,999, the tax rate is 3%; from $16,000 to $26,399, the tax rate is 3.4%; and from $26,400 to $94,700, the tax rate is 3.9%. The rates for every resident, individual, trust or estate having net income greater than $94,700 are as follows: from $0 to $4,700, the tax rate is 2%; and from $4,701 and above, the tax rate is 3.9%. Every resident, individual, trust or estate having net income greater than or equal to $94,701 but not greater than $97,800 must reduce the amount of income tax due by deducting a statutory bracket adjustment amount.
AZ	2.5% As of 2023, Arizona has a flat tax rate of 2.5%.
CA	Ranges from 1% to 12.3%. Also, there is an additional tax of 1% on taxable income exceeding $1 million. This additional tax is the mental heath services tax and is also known as the millionaire tax.
CO	4.4%. The 2026 rate may be reduced by a specified percentage for a designated excess range if there is surplus tax revenue and the amount of the excess is greater than $300 million.
CT	2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, 6.99%. For single filers, if Connecticut taxable income is not over $10,000, the tax rate is 2%. If taxable income is over $10,000 but not over $50,000, the tax is $200, plus 4.5% of the excess over $10,000. If taxable income is over $50,000 but not over $100,000, the tax is $2,000, plus 5.5% of the excess over $50,000. If taxable income is over $100,000 but not over $200,000, the tax is $4,750 plus 6% of the excess over $100,000. If taxable income is over $200,000 but not over $250,000, the tax is $10,750 plus 6.5% of the excess over $200,000. If taxable income is over $250,000 but not over $500,000, the tax is $14,000 plus 6.9% of the excess over $250,000. If taxable income is over $500,000, the tax is $31,250 plus 6.99% of the excess over $500,000. Future rates: There is no enacted rate change at this time.
DC	Ranges from 4% to 10.75%.
DE	Ranges from 2.0% to 6.95%. Taxable income in excess of $2,000 but not in excess of $5,000 is 2.0%. Taxable income in excess of $5,000 but not in excess of $20,000 is 4.0%. Taxable income in excess of $20,000 but not in excess of $60,000 is 5.5%. Taxable income in excess of $60,000 but not in excess of $125,000 is 6.6%. Taxable income in excess of $125,000 but not in excess of $250,000 is 6.75%. Taxable income in excess of $250,000 is 6.95%.
FL	N/A
GA	Flat rate of 5.09%2025 rate of 5.19% reduced by 0.10% .
HI	Ranges from 1.4% to 11%.
IA	Flat tax rate of 3.8%.
ID	5.3%.
IL	4.95%.
IN	2.95%.
KS	Ranges from 5.2% to 5.58%. Single filers: if the taxable income (TI) is not over $23,000, the tax is 5.2% of Kansas taxable income; if the TI is over $23,000, the tax is $1,196 plus 5.58% of the excess over $23,000. Married filing jointly: if the taxable income (TI) is not over $46,000, the tax is 5.2% of Kansas taxable income; if the TI is over $46,000, the tax is $2,392 plus 5.58% of the excess over $46,000.
KY	3.5%. The rate for tax year 2026 is 3.5% of net income.
LA	3%. The tax rate is 3%, applicable to taxable periods beginning on and after January 1, 2025.
MA	5%. Except for short-term capital gains taxed at 8.5%, long-term gains on collectibles taxed at 12%, and capital gains earned on certain investments in start-up companies taxed at 3%. An additional 4% state income surtax is imposed on that portion of annual taxable income in excess of $1 million applicable to tax years beginning on or after January 1, 2023.
MD	Ranges from 2% to 6.50%. Individuals other than spouses filing jointly, surviving spouses, or heads of household: 2% of Maryland taxable income of $1 through $1,000; 3% of Maryland taxable income of $1,001 through $2,000; 4% of Maryland taxable income of $2,001 through $3,000; 4.75% of Maryland taxable income of $3,001 through $100,000; 5% of Maryland taxable income of $100,001 through $125,000; 5.25% of Maryland taxable income of $125,001 through $150,000; 5.5% of Maryland taxable income of $150,001 through $250,000; 5.75% of Maryland taxable income of $250,001 through $500,000; 6.25% of Maryland taxable income of $500,001 through $1 million; and 6.50% of Maryland taxable income in excess of $1 million. Spouses filing jointly, surviving spouses, or heads of household: 2% of Maryland taxable income of $1 through $1,000; 3% of Maryland taxable income of $1,001 through $2,000; 4% of Maryland taxable income of $2,001 through $3,000; 4.75% of Maryland taxable income of $3,001 through $150,000; 5% of Maryland taxable income of $150,001 through $175,000; 5.25% of Maryland taxable income of $175,001 through $225,000; 5.5% of Maryland taxable income of $225,001 through $300,000; 5.75% of Maryland taxable income of $300,001 through $600,000; 6.25% of Maryland taxable income of $600,001 through $1.2 million; and 6.50% of Maryland taxable income in excess of $1.2 million.
ME	Ranges from 5.8% to 7.15%. Single individuals and married persons filing separate returns: a 5.8% rate is imposed on Maine taxable income less than $27,400; a 6.75% rate is imposed on Maine taxable income of $27,400 or more; and a 7.15% rate is imposed on Maine taxable income of $64,850 or more. Heads of households: a 5.8% rate is imposed on Maine taxable income less than $41,100; a 6.75% rate is imposed on Maine taxable income of $41,100 or more; and a 7.15% rate is imposed on Maine taxable income of $97,300 or more. Joint filers and surviving spouses: a 5.8% rate is imposed on Maine taxable income less than $54,850; a 6.75% rate is imposed on Maine taxable income of $54,850 or more; and a 7.15% rate is imposed on Maine taxable income of $129,750 or more.
MI	4.25%.
MN	Rate ranges from 5.35% to 9.85%, depending on taxpayer’s taxable net income. Income brackets, based on federal filing status, are adjusted annually for inflation.
MO	Ranges from 2% to 4.7%.
MS	Ranges from 0% to 4%. No tax on the first $10,000 of taxable income; taxable income in excess of $10,000 is taxed at 4%.
MT	Rates range from 4.7% to 5.65%. Montana personal income tax is imposed based on two income brackets, with rates of 4.7% and 5.65%. The two bracket amounts are adjusted annually for inflation.
NC	3.99%.
ND	Rates range from 1.95% to 2.50%. Single taxpayers have no tax on the first $44,725 of income; married taxpayers filing jointly and surviving spouses have no tax on the first $74,750 of income; married taxpayers filing separately have no tax on the first $37,375 of income; heads of households have no tax on the first $59,950 of income; and estates and trusts have no tax on the first $3,000 of income. Rates above these thresholds range from 1.95% to 2.5%.
NE	Rates range from 2.46% to 4.55%. The top rate is reduced to 3.99% for the 2026 tax year.
NH	N/A Effective January 1, 2025, for taxable periods beginning after December 31, 2024, the interest and dividends tax is repealed. Accordingly, for taxable periods beginning after December 31, 2024, New Hampshire does not levy tax against personal income.
NJ	Ranges from 1.4% to 10.75%. Taxable income (TI) not over $20,000-1.400% of taxable income; TI over $20,000 but not over $35,000-$280 plus 1.750% of the excess over $20,000; TI over $35,000 but not over $40,000-$542.50 plus 3.500% of the excess over $35,000; TI over $40,000 but not over $75,000-$717.50 plus 5.525% of the excess over $40,000; TI over $75,000 but not over $500,000-$2,651.25 plus 6.370% of the excess over $75,000; TI over $500,000-$29,723.75 plus 8.97% of the excess over $500,000; TI over $1 million-$74,574 plus 10.75% of the excess over $1 million.
NM	Ranges from 1.5% to 5.9%.
NV	N/A
NY	Ranges from 4% to 10.90%. For the 2025 tax year (unmarried individuals, married individuals filing separate returns, and estates and trusts), if New York taxable income (TI) is not over $8,500, the tax is 3.9%; If TI is over $8,500 but not over $11,700, the tax is $332 plus 4.4% of excess over $8,500; If TI is over $11,700 but not over $13,900, the tax is $473 plus 5.15% of excess over $11,700; If TI is over $13,900 but not over $80,650, the tax is $586 plus 5.4% of excess over $13,900; If TI is over $80,650 but not over $215,400, the tax is $4,191 plus 5.9% of excess over $80,650; If TI is over $215,400, but not over $1,077,550, the tax is $12,141 plus 6.85% of excess over $215,400; If TI is over $1,077,550, but not over $5,000,000, the tax is $71,198 plus 9.65% of excess over $1,077,550; If TI is over $5,000,000, but not over $25,000,000, the tax is $449,714 plus 10.30% of excess over $5,000,000; If TI is over $25,000,000, the tax is $2,509,714 plus 10.90% of excess over $25,000,000.
OH	2.75%.
OK	Ranges from 0% to 4.5%. For single filers: 0% on the first $3,750 or part thereof; 2.5% on next $1,150; 3.5% on next $2,300; 4.5% on the remainder.
OR	Ranges from 4.75% to 9.9%.
PA	3.07%.
RI	Ranges from 3.75% to 5.99%.
SC	Ranges from 3% to 6%.The marginal rate will decrease by one-tenth of one percent each year until the top marginal tax rate is 6%, provided certain revenue conditions are met. For the current fiscal year 2025-2026, the implementation of S.C. Code Ann. § 12-6-520(B)(2) and S.C. Code Ann. § 12-6-520(B)(3) is suspended.
SD	N/A
TN	N/A
TX	N/A
UT	4.50%. For taxable years beginning on or after January 1, 2026, the rate is 4.50% for individuals, estates, and trusts.
VA	Ranges from 2% to 5.75%.
VT	Ranges from 3.35% to 8.75%. Rate brackets are adjusted annually for inflation. Effective July 1, 2024, in addition to the income tax, a 0.44% tax is imposed on wages and a 0.11% tax is imposed on self-employment income to fund child care. Employers will be responsible for paying at least 75% of the 0.44% tax on wages and the remainder may be withheld from employees.
WA	N/A
WI	Rates range from 3.5% to 7.65%.
WV	Ranges from 2.22% to 4.82%.
WY	N/A

Personal Income Tax Rates – 2026

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Personal Income Tax Rates – 2026

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