How to read the table
The state tax column is the only one that varies. On $60,000, a single filer owes about $5,020 of federal income tax after the $16,100 standard deduction and $4,590 of Social Security and Medicare, wherever they live. The 9 states with no wage tax therefore share the lowest net pay figure, and every other state's position is set by its own rates, deductions and exemptions applied to that same salary.
Two things push a state up the table that a headline rate does not show. Narrow brackets, as in Oregon, Virginia and Missouri, put most of a salary at the top rate; a small or absent standard deduction, as in Pennsylvania, Illinois and Michigan, taxes income that other states shelter. The reverse is also true: North Dakota's 1.95% rate sounds low and its $48,475 zero bracket makes it lower still, and Kansas's $9,160 personal exemption offsets much of its 5.2% rate.
Local income taxes are the largest thing the table leaves out. Maryland's counties add 2.25% to 3.2%, which would move it near the top; Ohio's cities add 1% to 3%; New York City adds up to 3.876%. Each state page states its local situation in plain terms.
What changed for 2026
Eight states cut rates on 1 January 2026. Ohio replaced its graduated schedule (top rate 3.125%) with a flat 2.75% above $26,050. North Carolina fell to 3.99%, Kentucky to 3.5%, Mississippi to 4.0%, Indiana to 2.95%, Nebraska's top rate to 4.55%, Montana's top rate to 5.65%, and Oklahoma consolidated six brackets into three with a 4.5% top rate. New York trimmed its lowest five rates by 0.1 point.
At the federal level, the standard deduction rose to $16,100 (single) and $32,200 (married) and every bracket threshold moved up with inflation; the Social Security wage base rose to $184,500. The methodology page lists every figure and where it comes from. The guide to states with no income tax covers what those 9 states charge instead.
Flat, graduated or none
9 jurisdictions tax no wages at all. 15 apply a single rate to all taxable income, from Arizona's 2.5% to Idaho's 5.3%. The remaining 27 use graduated brackets, from Arkansas's two rates to Hawaii's twelve, with California's 13.3% and New York's 10.9% the highest top rates in the country. The classification is the Tax Foundation's and is shown in the table's Structure column.