Top State Income Tax Rates

What the data shows

• California ranks #1 with 13.30%, ahead of Hawaii (11.00%) and New York (10.90%).

About this chart

California's top marginal rate of 13.3% is the highest of any state, but it applies only above $1,000,000 for single filers. Hawaii's 11% starts at $325,000, while New York's 10.9% does not apply until income passes $25,000,000. New Jersey (10.75%, above $1,000,000) and Oregon (9.9%, above $125,000) follow. Minnesota is at 9.85%, Massachusetts 9.0%, Vermont 8.75%, Wisconsin 7.65%, Maine 7.15%, Connecticut 6.99%, Delaware 6.6% and Maryland 6.5%.

Rates are the top bracket in the Tax Foundation's 2026 single-filer schedules and exclude local income taxes. California's figure leaves out its 1% mental health services surcharge, Minnesota's leaves out a 1% surtax on investment income over $1 million, and Massachusetts' 9.0% includes the 4% surtax on income over $1 million. Eight states levy no income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming. Washington taxes only capital gains and is excluded.

The data

Source: Tax Foundation, "2026 State Income Tax Rates and Brackets" (single-filer top bracket rate in each state's table, tax year 2026). Retrieved November 4, 2026. Static ranking of the 13 states with the highest top marginal rate on wage income; the rate is the highest bracket rate in the Tax Foundation single-filer schedule, excluding local income taxes and special surtaxes noted by Tax Foundation. Washington (a capital gains tax only) is excluded. Rates apply at very different income levels (California 13.3% and New Jersey 10.75% start at $1 million, Massachusetts 9% at about $1.08 million, New York 10.9% at $25 million, Hawaii 11% at $325,000).