TaxWrenKey takeaways
- California has the highest top rate in 2026, 13.3%, but it applies only to taxable income above $1,000,000 for a single filer. Next are Hawaii and New York.
- Ranked by the tax a single filer with $100,000 of wages pays, Oregon comes first at about $7,155. A high top rate and a high bill are different things.
- 9 states do not tax wages at all, and a few cities add their own tax on top: New York City adds about $3,441 at $100,000.
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California has the highest state income tax rate in 2026: 13.3%, charged only on taxable income above $1,000,000 for a single filer. That is the answer by top rate. Ranked by the tax a single filer with $100,000 of wages actually pays, Oregon comes first at about $7,155. Both rankings are below, with the reasons they differ.
Which states have the highest top income tax rate?
This table ranks the 10 states with the highest top marginal rate. The rate applies only to income above the threshold shown, so most people never reach it.
| # | State | Top rate | Starts above (single) | Starts above (joint) |
|---|---|---|---|---|
| 1 | California | 13.30% | $1,000,000 | $1,485,906 |
| 2 | Hawaii | 11.00% | $325,000 | $650,000 |
| 3 | New York | 10.90% | $25,000,000 | $25,000,000 |
| 4 | District of Columbia | 10.75% | $1,000,000 | $1,000,000 |
| 5 | New Jersey | 10.75% | $1,000,000 | $1,000,000 |
| 6 | Oregon | 9.90% | $125,000 | $250,000 |
| 7 | Minnesota | 9.85% | $203,150 | $337,930 |
| 8 | Maine | 9.15% | $1,000,000 | $1,500,000 |
| 9 | Massachusetts | 9.00% | $1,083,150 | $1,083,150 |
| 10 | Vermont | 8.75% | $249,700 | $304,000 |
Top marginal rate on wages and other ordinary income, 2026. Source: Tax Foundation. Some states tax capital gains or other income differently.
The thresholds explain why the top rate says little about your bill. California, Hawaii and New York charge the highest rates, but theirs start at $1,000,000, $325,000, and $25,000,000 for a single filer, in that order. By contrast, the top bracket in Oregon, Minnesota and Vermont starts between $125,000 and $249,700, so many more households reach it.
Which states take the most tax from a typical paycheck?
This table runs each state's brackets, standard deduction and exemptions on wages for a single filer, with no dependents. It ranks the 10 states with the highest state income tax at $100,000.
| # | State | $100,000 salary | $250,000 salary | Effective rate at $100,000 |
|---|---|---|---|---|
| 1 | Oregon | $7,155 | $22,705 | 7.2% |
| 2 | Hawaii | $5,796 | $17,893 | 5.8% |
| 3 | District of Columbia | $5,532 | $18,282 | 5.5% |
| 4 | Minnesota | $5,277 | $17,423 | 5.3% |
| 5 | Delaware | $5,259 | $15,159 | 5.3% |
| 6 | Maine | $5,129 | $16,976 | 5.1% |
| 7 | California | $5,055 | $19,005 | 5.1% |
| 8 | Connecticut | $4,975 | $15,400 | 5.0% |
| 9 | Virginia | $4,936 | $13,561 | 4.9% |
| 10 | New York | $4,860 | $13,962 | 4.9% |
2026 state income tax only, single filer, wages only, standard deduction, no local taxes. Ranked by the $100,000 column. Calculated with our income tax calculator.
At $250,000, Oregon is highest at $22,705. The two rankings differ because a state whose top bracket starts low reaches middle earners, while a higher top rate that starts at seven figures reaches almost none.
Do cities add to the state income tax?
In a few places, yes. New York City residents pay a city income tax on top of New York State tax. For a single filer with $100,000 of wages, the state tax is about $4,860 and the city tax adds about $3,441. Other states have local income taxes too; our take-home pay calculator includes the ones we model when you pick a state. Local taxes are not in the two rankings above.
What is the highest flat income tax rate?
15 states use one flat rate instead of brackets. The highest is Idaho at 5.30%, applied to taxable income after the state's deductions. A flat rate is simple, but with a deduction or exemption the effective rate still rises with income.
Is a high-tax state more expensive to live in?
Not by income tax alone. These rankings cover state income tax on wages. They leave out sales tax, property tax, fees and housing costs, which can outweigh the income tax. 9 states have no tax on wages, and they are listed in our guide to states with no income tax. To compare sales and property tax, use the sales tax calculator and the property tax calculator.
State income tax also affects your federal return only if you itemize, and the deduction is capped. The cap is explained in the SALT deduction guide.
Sources
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- New York State Department of Taxation and Finance: Form IT-201 instructions, New York City tax rate schedule (official)
Figures come from the data files behind our calculators and update with them. See our methodology and editorial policy. This article is general information, not tax advice.
Frequently asked questions
Which state has the highest income tax in 2026?
By top marginal rate, California at 13.3%. By the tax a single filer with $100,000 of wages pays, Oregon is highest (about $7,155). It is also highest at $250,000.
Is California the highest taxed state?
California has the highest top rate (13.3%), ranked number 1 of 42 states that tax income, and that rate starts at $1,000,000 for a single filer. On a $100,000 salary a single filer pays about $5,055, which is not the highest (rank 7).
What is the highest flat income tax rate?
Among states with a single flat rate, Idaho is highest at 5.30%. A flat state charges that rate on all taxable income after its deductions.
Does the top state rate apply to all my income?
No. State rates are marginal. The top rate applies only to the part of taxable income above the top bracket threshold, and lower brackets tax the income below it at lower rates.
Do cities charge income tax on top of the state tax?
Some do. New York City residents pay a city income tax in addition to New York State tax, which our calculator estimates at about $3,441 for a single filer with $100,000. Most states have no local income tax.
Can I deduct state income tax on my federal return?
Only if you itemize, and the deduction for state and local taxes is capped. See our guide to the SALT cap for the current limit and phase-down.
Run your own numbers
- State income tax map
Interactive map and table of 2026 income tax for all 50 states and DC, with links to each state 1099 calculator.
- Income tax calculator
Federal and state income tax owed for 2026.
- Take-home pay calculator
Gross to net salary after federal, FICA, state and local taxes.
- 1099 tax calculator
Self-employment tax, federal income tax with the QBI deduction, set-aside percentage and 2026 quarterly 1040-ES payments.