Estimate how much state income tax you would pay in any of the 50 states or Washington, DC. Choose a state, enter your income and filing status, and see the tax, your effective and marginal state rate and a ranking of every state at the same income.
Last updated:
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Gross income minus pre-tax 401(k), HSA, etc.
Enter your values to see the result.
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How to use the State Income Tax Calculator
Choose your state.
Enter your yearly income: federal adjusted gross income (wages minus pre-tax 401(k), HSA and similar) is the best starting point.
Pick your filing status and the number of dependents.
Press Calculate to see the state tax, rates and bracket breakdown.
Scroll to the all-states table to compare, or switch the state to see what moving would change.
How state income tax is calculated
Most states follow the same pattern as the federal return:
Start with income, usually federal adjusted gross income.
Subtract the state standard deduction and personal exemptions (some states, like Colorado, Idaho and South Carolina, use the federal standard deduction; Illinois and Pennsylvania have none or only an exemption).
Apply the state's brackets or flat rate to the remaining taxable income.
Subtract credits, for example California's $153 personal exemption credit or Oregon's $256 personal credit.
Example: a single filer in Illinois with $75,000 of income deducts one $2,850 exemption, leaving $72,150. At the flat 4.95% rate the tax is $3,571.43, an effective rate of 4.76%.
2025 top marginal state income tax rates
Top rate
States
0% (no wage tax)
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming
Kentucky 4%, Michigan 4.25%, North Carolina 4.25%, Colorado 4.4%, Mississippi 4.4%, Utah 4.5%, Missouri 4.7%, Oklahoma 4.75%, West Virginia 4.82%, Illinois 4.95%
5% to 6%
Georgia 5.19%, Nebraska 5.2%, Idaho 5.3%, Kansas 5.58%, Virginia 5.75%, New Mexico 5.9%, Montana 5.9%, Rhode Island 5.99%
6% to 8%
South Carolina 6.2%, Delaware 6.6%, Maryland 6.5% (+ county tax), Connecticut 6.99%, Maine 7.15%, Wisconsin 7.65%
Over 8%
Vermont 8.75%, Massachusetts 9% (incl. surtax), Minnesota 9.85%, Oregon 9.9%, New Jersey 10.75%, DC 10.75%, New York 10.9%, Hawaii 11%, California 13.3%
A high top rate does not always mean a high bill at middle incomes: Oregon's 9.9% applies only above $125,000 for single filers, while its 8.75% bracket starts at about $11,000, so Oregon taxes many middle earners more heavily than California.
Tips when comparing states
Look at total tax, not just income tax. States without an income tax often lean on higher sales or property taxes (Texas property taxes average well above the national rate).
Check local taxes. New York City, Philadelphia, Detroit, Maryland counties and many Ohio cities add their own income tax.
Retirees: many states exempt Social Security benefits and some exempt pension income, which this calculator does not adjust for.
Moving mid-year? You generally file part-year returns in both states, each taxing the income earned while you lived there.
Remote workers may owe tax to the employer's state in a few "convenience of the employer" states such as New York.
Frequently asked questions
Which states have no income tax?
Nine states do not tax wage income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. New Hampshire's tax on interest and dividends ended in 2025, and Washington taxes only large long-term capital gains.
Which state has the highest income tax?
California has the highest top rate at 13.3% (12.3% plus a 1% surcharge on income over $1 million), followed by Hawaii, New York, New Jersey and Washington, DC. For middle incomes the ranking differs because of deductions and lower brackets; the comparison table ranks every state at your income.
Which states have a flat income tax?
For 2025, states with a single rate include Arizona (2.5%), Colorado (4.4%), Georgia (5.19%), Idaho (5.3%), Illinois (4.95%), Indiana (3%), Iowa (3.8%), Kentucky (4%), Louisiana (3%), Michigan (4.25%), North Carolina (4.25%), Pennsylvania (3.07%) and Utah (4.5%). Massachusetts is 5% with a 4% surtax on very high incomes.
What income should I enter?
Most states start from federal adjusted gross income, which is your gross income minus pre-tax retirement and HSA contributions and other adjustments. A few states have their own adjustments, such as excluding Social Security or retirement income, which this simplified calculator does not apply.
Does this include city or county income tax?
No. Local income taxes in places like New York City, Maryland counties, Ohio and Pennsylvania municipalities, Indiana counties and Detroit are not included and can add 1% to 4%. The result notes when your state commonly has a local tax.
What tax year do the rates reflect?
The brackets, flat rates, standard deductions and exemptions reflect 2025 state tables, the latest complete set across all states. Several states are cutting rates for 2026 (for example Ohio and Kentucky), so treat the result as an estimate and check your state's revenue department for exact figures.
Can I deduct state income tax on my federal return?
Yes, if you itemize. State and local taxes (SALT), including income or sales tax plus property tax, are deductible up to $40,000 from 2025 under the new federal law, reduced for incomes above $500,000.
Are all the tools on FreeToolCabin tested for quality and accuracy?
Yes! Every tool on our site undergoes automated Q/A testing in real browser environments to ensure high precision, correct output, and zero errors. If you happen to spot a bug or have a suggestion, please contact us at [email protected] and our team will review it right away.