State Income Tax Guide (2026)
A side-by-side look at how the 50 states and the District of Columbia tax individual income in the 2026 tax year, with a take-home example at a $75,000 salary and a link to the calculator for your own numbers.
At a glance
Nine states have no broad-based individual income tax. A large group uses a single flat rate. The rest use graduated brackets, with the highest top rates in California, New York, New Jersey, and a handful of other states. The table below shows each jurisdiction's tax type and a single filer's estimated take-home on $75,000 a year.
| State | Tax type | Take-home on $75,000 | Note |
|---|---|---|---|
| Alabama | Up to 5.0% | $57,883 | Standard |
| Alaska | No income tax | $61,593 | No tax |
| Arizona | Flat 2.50% | $59,718 | Standard |
| Arkansas | Up to 4.5% | $58,357 | Standard |
| California | Up to 12.3% | $58,075 | High-tax state |
| Colorado | Flat 4.40% | $58,293 | Standard |
| Connecticut | Up to 7.2% | $57,918 | High-tax state |
| Delaware | Up to 5.6% | $57,807 | Standard |
| Florida | No income tax | $61,593 | No tax |
| Georgia | Flat 5.49% | $57,475 | Standard |
| Hawaii | Up to 11.0% | $56,129 | High-tax state |
| Idaho | Flat 5.80% | $57,243 | Standard |
| Illinois | Flat 4.95% | $57,880 | Standard |
| Indiana | Flat 3.05% | $59,305 | Standard |
| Iowa | Flat 3.90% | $58,668 | Standard |
| Kansas | Flat 5.70% | $57,318 | Standard |
| Kentucky | Flat 4.00% | $58,593 | Standard |
| Louisiana | Flat 3.00% | $59,343 | Standard |
| Maine | Up to 8.3% | $56,052 | High-tax state |
| Maryland | Up to 5.8% | $58,083 | High-tax state |
| Massachusetts | Flat 5.00% | $57,843 | Standard |
| Michigan | Flat 4.25% | $58,405 | Standard |
| Minnesota | Up to 9.8% | $56,958 | High-tax state |
| Mississippi | Flat 4.00% | $58,593 | Standard |
| Missouri | Flat 4.70% | $58,068 | Standard |
| Montana | Up to 6.0% | $57,434 | Standard |
| Nebraska | Flat 3.99% | $58,600 | Standard |
| Nevada | No income tax | $61,593 | No tax |
| New Hampshire | No income tax | $61,593 | No tax |
| New Jersey | Up to 9.0% | $58,950 | High-tax state |
| New Mexico | Up to 5.2% | $58,089 | Standard |
| New York | Up to 10.3% | $57,419 | High-tax state |
| North Carolina | Flat 4.50% | $58,218 | Standard |
| North Dakota | Flat 2.90% | $59,418 | Standard |
| Ohio | Flat 2.75% | $59,530 | Standard |
| Oklahoma | Flat 3.95% | $58,630 | Standard |
| Oregon | Up to 9.0% | $55,451 | High-tax state |
| Pennsylvania | Flat 3.07% | $59,290 | Standard |
| Rhode Island | Up to 4.8% | $58,968 | Standard |
| South Carolina | Flat 4.50% | $58,218 | Standard |
| South Dakota | No income tax | $61,593 | No tax |
| Tennessee | No income tax | $61,593 | No tax |
| Texas | No income tax | $61,593 | No tax |
| Utah | Flat 4.50% | $58,218 | Standard |
| Vermont | Up to 8.8% | $56,674 | High-tax state |
| Virginia | Flat 5.75% | $57,280 | Standard |
| Washington | No income tax | $61,593 | No tax |
| West Virginia | Flat 5.20% | $57,693 | Standard |
| Wisconsin | Up to 6.5% | $57,982 | High-tax state |
| Wyoming | No income tax | $61,593 | No tax |
| District of Columbia | Up to 10.8% | $56,818 | High-tax state |
How to use this guide
Start with the comparison table above to see the spread, then jump to a state with the letter tabs — every state section carries the same verified numbers: a plain-language note on how that state raises money, its tax structure, and a complete federal-plus-FICA-plus-state deduction table for a single filer earning $75,000. If your salary differs, open the calculator, pick your state from the dropdown, and the link beneath the result brings you back to the matching state section here. Three reading paths cover most visits: comparing two specific states before a job decision, checking one state's brackets before a raise, and scanning the no-tax group before a retirement move.
States with no income tax
These nine jurisdictions do not tax wages. They raise revenue through sales, property, or resource taxes instead, which is why cost of living and other taxes matter as much as the income tax line. Each state below includes its own deduction breakdown on the example salary.
Alaska
Alaska has no state income tax and funds government largely from oil revenue, which also lets it pay an annual dividend to residents.
Winters and distance shape the trade-off: the money saved on income tax partly funds the lifestyle costs of the far north.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Florida
Florida relies on sales and property taxes instead of an income tax, which is one reason retirees and remote workers are drawn there.
The constitution explicitly bans a personal income tax, making the zero permanent rather than merely legislative.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Nevada
Nevada has no income tax and leans on sales, gaming, and tourism taxes for revenue; it is a community property state.
Las Vegas hospitality workers keep every dollar of the difference versus California, a visible draw for the steady Nevada-bound migration.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
New Hampshire
New Hampshire has no tax on wages but charges a 5% tax on interest and dividends, being phased down for individuals.
The live-free-or-die brand includes high property taxes that fund towns without income or broad sales taxes.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
South Dakota
South Dakota has no income tax and is known for friendly business treatment and no corporate tax either.
Sioux Falls banking employment grew directly out of the state's long-standing finance-friendly tax structure.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Tennessee
Tennessee eliminated its Hall income tax and now has no broad-based individual income tax.
Nashville's entertainment economy and Memphis logistics keep growing, with the former Hall tax repeal completing the zero-rate picture.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Texas
Texas has no income tax and funds services through high sales and property taxes; it is a community property state.
The property tax that replaces income tax ranks among the steepest in the nation, so the zero on the paycheck is partly repaid at closing.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Washington
Washington has no wage income tax but applies a 7% capital gains excise tax on gains above about $271,000.
Seattle tech workers dodge the income tax but absorb one of the nation's highest sales-tax environments on daily spending.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Wyoming
Wyoming has no state income tax and funds state government largely from mineral extraction, tourism, and sales taxes.
Jackson Hole's financial-industry migration began with this structure; the state collects no corporate income tax either.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | $0 |
| Net annual pay | $61,593 |
Taken together, the no-tax states share a fiscal logic rather than a climate or an economy. Alaska leans on oil, Wyoming on minerals, Nevada on gaming, Tennessee and Florida on sales taxes, and Washington now also on a capital-gains excise that touches only the largest investment years. What residents give up is rarely visible on a pay stub: sales-tax rates in Washington and Nevada exceed the national average, property taxes in Texas and New Hampshire rank among the steepest, and Florida's insurance market has driven housing costs upward. For a renter earning $75,000 with modest spending, the no-tax states deliver the cleanest advantage; for a homeowner, the property-tax line quietly refunds part of the income-tax saving. The $61,593 net on this page's example salary is therefore best read as the ceiling of the comparison — real differences show up when housing enters the budget.
Flat-rate income tax states
Flat-rate states charge the same percentage of taxable income regardless of how much you earn. The trade-off is simplicity and, in several cases, a lower rate than graduated states, but no progressive relief for lower earners. Deduction breakdowns for the example salary appear under each state.
Arizona
Arizona applies a single 2.5% flat rate, among the lowest flat rates in the country, and is a community property state.
Retirees drawing Social Security find it untaxed at the state level, one reason the Phoenix and Tucson metro areas keep growing.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$1,875 |
| Net annual pay | $59,718 |
Colorado
Colorado's flat 4.4% rate works alongside a taxpayer Bill of Rights that can trigger refunds when revenue exceeds caps.
The flat rate means a $40,000 salary and a $400,000 salary pay the same percentage, which favors higher earners relative to graduated states.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,300 |
| Net annual pay | $58,293 |
Georgia
Georgia moved to a flat 5.49% rate as part of a planned step-down toward a lower flat rate over several years.
Atlanta's film, logistics, and fintech employers recruit nationally, and the flat rate is part of the pitch to relocating workers.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,118 |
| Net annual pay | $57,475 |
Idaho
Idaho applies a flat 5.8% rate and conforms closely to federal income definitions; it is a community property state.
Boise's rapid in-migration from higher-tax states has been partly attributed to this rate advantage and outdoor access.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,350 |
| Net annual pay | $57,243 |
Illinois
Illinois has a flat 4.95% rate, so higher earners pay the same share as lower earners, and a constitutional flat-tax rule blocks a graduated switch.
Chicago residents also pay the city's own tax structure through sales and property levies, which land harder than the state income rate.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,713 |
| Net annual pay | $57,880 |
Indiana
Indiana's flat 3.05% rate is supplemented by county income taxes that vary by location.
County rates add anywhere from under 1% to over 3%, so two Hoosier paychecks at the same salary can differ noticeably by county.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,288 |
| Net annual pay | $59,305 |
Iowa
Iowa shifted to a flat 3.9% rate and is lowering it further under recent reform.
Des Moines insurance and finance employers cite the simplified code when recruiting actuaries and analysts from coastal markets.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,925 |
| Net annual pay | $58,668 |
Kansas
Kansas uses a flat 5.7% rate after moving away from a brief experiment with very low rates.
The Wichita aerospace corridor anchors employment, and the flat rate sits mid-pack nationally rather than competing with low-rate neighbors.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,275 |
| Net annual pay | $57,318 |
Kentucky
Kentucky's flat 4% rate replaced its old bracket system.
Bourbon, logistics, and auto manufacturing anchor the economy; the flat rate replaced a system that had reached six brackets.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,000 |
| Net annual pay | $58,593 |
Louisiana
Louisiana applies a flat 3% rate with a separate exemption that lowers taxable income.
Frequent hurricane years have made the state's budget, and any talk of rate changes, unusually sensitive to federal disaster aid flows.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,250 |
| Net annual pay | $59,343 |
Massachusetts
Massachusetts applies a flat 5% rate with a higher rate on certain investment income.
The Millionaires Tax passed in 2022 adds a 4% surcharge above $1 million, the only recent major graduated element in an otherwise flat system.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,750 |
| Net annual pay | $57,843 |
Michigan
Michigan's flat 4.25% rate has been stable for years and applies uniformly across the state.
Detroit's revival and Ann Arbor's research economy draw workers who find the flat rate simpler than neighboring Illinois despite similar totals.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,188 |
| Net annual pay | $58,405 |
Mississippi
Mississippi uses a flat 4% rate and has been simplifying its tax code in recent years.
The Gulf Coast gaming corridor and Jackson metro carry the employment base; the rate keeps stepping down under a multi-year phase-in.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,000 |
| Net annual pay | $58,593 |
Missouri
Missouri's flat 4.7% rate followed the repeal of its bracket structure.
St. Louis and Kansas City each add their own earnings taxes, so the state's flat rate understates the true metro burden.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,525 |
| Net annual pay | $58,068 |
Nebraska
Nebraska's flat 3.99% rate replaced its old bracket system.
Omaha's insurance giants employ thousands at salaries where the flat rate's simplicity matters more than its level.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,993 |
| Net annual pay | $58,600 |
North Carolina
North Carolina uses a flat 4.5% rate and conforms to federal income definitions.
Research Triangle recruiters cite the flat rate alongside housing costs when courting researchers priced out of Boston and the Bay Area.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,375 |
| Net annual pay | $58,218 |
North Dakota
North Dakota's flat 2.9% rate is one of the lowest, with an additional local levy in some cities.
Oil country around Williston cycles with crude prices; the state rate stays low and the oil tax trust fund absorbs revenue volatility.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,175 |
| Net annual pay | $59,418 |
Ohio
Ohio's flat 2.75% rate sits on top of a phase-out of the older bracket system.
Columbus, Cleveland, and Cincinnati each levy municipal income taxes between roughly 1.5% and 3%, which dominate the state's modest rate.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,063 |
| Net annual pay | $59,530 |
Oklahoma
Oklahoma applies a flat 3.95% rate with a modest standard deduction.
Tulsa and Oklahoma City energy employers see hiring swings with prices, and the flat rate keeps withholding predictable through them.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,963 |
| Net annual pay | $58,630 |
Pennsylvania
Pennsylvania's flat 3.07% rate is among the lowest, but municipalities may add local earned income taxes.
Philadelphia's wage tax near 3.8% and Pittsburgh's 3% stack on the flat state rate, making city choice the bigger lever.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,303 |
| Net annual pay | $59,290 |
South Carolina
South Carolina's flat 4.5% rate replaced brackets and offers a sizable retirement subtraction.
Charleston and Greenville growth has been fueled partly by retirees converting pension income under the state's generous subtractions.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,375 |
| Net annual pay | $58,218 |
Utah
Utah's flat 4.5% rate is paired with a taxpayer credit that offsets lower-income households.
Salt Lake's tech corridor recruits on the flat rate plus a taxpayer credit that shields low-income households almost entirely.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,375 |
| Net annual pay | $58,218 |
Virginia
Virginia uses a flat 5.75% rate after consolidating its brackets.
Northern Virginia's federal contractors budget around the flat rate while commuting patterns pull many into DC's higher-cost orbit.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,313 |
| Net annual pay | $57,280 |
West Virginia
West Virginia's flat 5.2% rate replaced a bracket system under recent reform.
The state's population decline has kept policymakers cautious; the flat rate is recent and further changes remain under study.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,900 |
| Net annual pay | $57,693 |
The flat-rate group spans nearly the whole range of rates, from Arizona's 2.5% to Idaho's 5.8%, which makes grouping them slightly misleading: a Colorado worker pays almost 80% more state tax than an Arizona worker at the same salary. What the group genuinely shares is predictability. A flat rate scales exactly with income, so workers can compute their own liability in one multiplication, and raises, bonuses, and side income all cost the same percentage at every level. The simplicity argument has been winning legislatively — Kentucky, Georgia, Iowa, Mississippi, Missouri, Nebraska, and West Virginia all abandoned graduated structures within the last decade. The trade-off falls on lower earners, who in graduated states would pay little or nothing at the bottom brackets; in flat states the rate applies from dollar one of taxable income, which is why several flat states, Utah most explicitly, pair the rate with targeted credits for low-income households.
Graduated (bracket) income tax states
Bracket states tax higher income at higher rates, like the federal system. The examples below use a single filer at $75,000; higher earners move into the top bracket shown for each state. Each state includes its full deduction breakdown.
Alabama
Alabama uses low brackets with a top rate near 5% and allows a deduction for federal income tax paid.
The state also lets taxpayers deduct federal income tax paid, a quirk that softens the effective rate for working households.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,710 |
| Net annual pay | $57,883 |
Arkansas
Arkansas uses graduated brackets with a top rate near 4.5% after recent rate cuts.
A series of legislative rate cuts has pulled the top bracket down repeatedly since 2019, a trend legislators have signaled will continue.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,236 |
| Net annual pay | $58,357 |
California
California has the highest top bracket in the country and is a community property state with a very large economy and job market.
Budgets funded by this progressive structure swing with capital markets, since roughly a quarter of revenue rides on capital gains of top earners.
Residents accept the high rate for access to major metro job markets, a large research and tech economy, and extensive public services. The trade-off is location and amenities against a heavier state tax bill.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,517 |
| Net annual pay | $58,075 |
Connecticut
Connecticut uses brackets that reach a high top rate and adds a separate surcharge on very high incomes.
Fairfield County commuters working in New York City must sort out credits for taxes paid across state lines each spring.
Connecticut's high rate plus a high-income surcharge reflects an effort to fund pension and service obligations without a broad sales tax increase.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,675 |
| Net annual pay | $57,918 |
Delaware
Delaware uses brackets with a modest top rate and is known for business-friendly franchise taxes rather than personal rates.
The absence of a sales tax partially offsets the income tax, and beach-town property values tell the story of where the state raises money instead.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,786 |
| Net annual pay | $57,807 |
Hawaii
Hawaii uses many brackets with a high top rate and a cost of living that makes the nominal rates feel heavier.
The trade-off is the broadest safety net and the mildest climate in the country; housing costs, not taxes, usually decide the move.
Hawaii's high nominal rates sit on top of a very high cost of living, which means the real take-home gap versus low-tax states is wider than the rate difference suggests.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$5,464 |
| Net annual pay | $56,129 |
Maine
Maine uses brackets with a top rate near 7.15% and offers a generous subtraction for pension income.
The state taxes some retirement income but exempts others, making it worth modeling for the growing number of remote workers settling in midcoast towns.
Maine's rate funds rural services and a pension subtraction that helps retirees stay in the state.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$5,540 |
| Net annual pay | $56,052 |
Maryland
Maryland uses brackets and adds a separate county income tax on top of the state rate.
The federal workforce around Bethesda and Baltimore often faces three layers — federal, state, and county — on a single paycheck.
Maryland's bracket rate plus county tax means the effective state-and-local income burden varies by county, not just by bracket.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,510 |
| Net annual pay | $58,083 |
Minnesota
Minnesota uses brackets with a high top rate and funds an extensive set of public services.
North Shore towns and the Twin Cities differ sharply in cost of living, which changes how the state's top-bracket rates actually feel.
Minnesota's high rate funds a broad public services mix including education and infrastructure; the state consistently ranks high on quality-of-life measures that residents weigh against the tax cost.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,634 |
| Net annual pay | $56,958 |
Montana
Montana uses brackets with a top rate near 6.75% and allows an alternative minimum tax.
Big Sky resort workers and ranching families alike pay the graduated rate; the state has no general sales tax to fall back on.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,159 |
| Net annual pay | $57,434 |
New Jersey
New Jersey uses brackets with a high top rate; its old reciprocal agreements with neighboring states have ended.
Garden State Parkway commuters to Manhattan pay New Jersey's brackets while filing complex nonresident paperwork in New York.
New Jersey combines a high rate with some of the highest property taxes in the country, so total tax burden is best judged together rather than by the income rate alone.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,643 |
| Net annual pay | $58,950 |
New Mexico
New Mexico uses brackets with a low top rate and a generous deduction tied to federal taxable income.
Santa Fe's art market and Albuquerque's film production incentives shape a small but distinctive tax and employment base.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,504 |
| Net annual pay | $58,089 |
New York
New York uses brackets with a high top rate and adds a separate city income tax for New York City residents.
Yonkers adds its own resident surcharge on top of the state brackets, and the city tax in New York City takes the total higher still.
New York pairs a high state rate with a separate New York City income tax, so city residents face both layers. The offset is dense urban opportunity and transit, which many workers value enough to stay.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,174 |
| Net annual pay | $57,419 |
Oregon
Oregon uses brackets with a high top rate and a unique kickback credit that returns part of the tax to lower earners.
Portland workers pay among the highest income-tax burdens in the country while shopping across the Washington line sales-tax-free.
Oregon has no sales tax but a high income tax, so it shifts the burden onto earnings; the kickback credit softens the effect for lower earners.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$6,141 |
| Net annual pay | $55,451 |
Rhode Island
Rhode Island uses two brackets with a top rate near 5.99%.
Providence's proximity to Boston lets workers choose between Massachusetts's fair-share surtax and Rhode Island's two simple brackets.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$2,625 |
| Net annual pay | $58,968 |
Vermont
Vermont uses brackets with a high top rate and conforms closely to federal definitions.
Maple, dairy, and ski economies share the graduated rate; remote workers find it pairs with among the nation's strongest broadband buildouts.
Vermont's high rate supports a small-state safety net and rural services that would be hard to fund with a lower rate.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,918 |
| Net annual pay | $56,674 |
Wisconsin
Wisconsin uses brackets with a top rate near 7.65% and is a community property state.
Madison's university economy and Milwaukee's manufacturing base share the graduated structure, with community property rules affecting married filings.
Wisconsin's high top bracket funds local schools and services; the community property rule also affects how married couples split income.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$3,610 |
| Net annual pay | $57,982 |
District of Columbia
The District of Columbia uses brackets with a high top rate and offers its own standard deduction.
Federal employees living in the District pay its brackets directly, while Virginia and Maryland commuters generally pay their home states instead.
The District's high rate funds city services and a growing local economy; commuters from Maryland and Virginia may also face their home-state taxes.
| Single filer on $75,000 | Amount |
|---|---|
| Federal income tax | −$7,670 |
| FICA (Social Security + Medicare) | −$5,738 |
| State income tax | −$4,775 |
| Net annual pay | $56,818 |
The graduated states are where state tax policy actually varies with life circumstances. Because their brackets are steep and their standard deductions vary wildly — California's is a small fraction of the federal figure, New Mexico's is generous — two identical salaries can produce genuinely different outcomes depending on filing status and deductions, not just the headline top rate. That complexity is also the opportunity: pre-tax retirement contributions shrink taxable income at the state level in most bracket states, moving workers down the ladder at exactly the ages when savings matter. The top rates attract the headlines, but the example on this page shows the more common reality: at $75,000, most graduated states collect between $2,500 and $4,600, less than many flat states' reputations would suggest. The expensive cases concentrate above roughly $200,000, where California's 9.3% bracket and New York's 6.85% band separate them from the pack.
Reading the examples
Every example uses the same inputs: a single filer with $75,000 of wages and the 2026 standard deduction, no itemized deductions or pre-tax contributions. The take-home figure already removes federal income tax, FICA, and the state's own tax where it applies. Because states differ in structure, the dollar gaps between them are real, not rounded placeholders. For your own salary, filing status, and state, use the calculator. The Methodology page explains the exact formulas and sources.