State Income Tax Calculator
Estimate your 2026 state income tax from your income and filing status, using your state brackets and standard deduction.
Want to understand the concept, not just the number? Read The Paycheck and State Tax Guide and more below.
How it's calculated
State income tax works much like the federal tax, but with each state setting its own rates, brackets, and deductions. Some states charge a single flat rate, some use graduated brackets that rise with income, and nine charge no income tax on wages at all. This calculator applies your state rules to your income to estimate what you owe the state.
Take a $100,000 income for a single filer in California. The state standard deduction of $5,540 comes off first, leaving $94,460 of state taxable income. California graduated brackets then stack from 1 percent up to 9.3 percent on the top slice, for a state tax of about $5,223. That is a 5.2 percent effective rate on the full income, even though the top dollar is taxed at 9.3 percent, because the lower brackets tax the earlier dollars less. A flat-tax state like Colorado is simpler, applying one rate, 4.4 percent, to income after its deduction.
State tax is only part of the picture. It sits on top of federal income tax and FICA, and it ignores local city taxes that some places add. It also leaves out credits and special rules, like exclusions for retirement or Social Security income that many states offer. Use this to compare the state layer across places, and the Take-Home Pay by State calculator to see the full paycheck after every tax.
Assumptions
- State tax is the income after the state standard deduction, run through the state brackets. Nine states levy no income tax on wages.
- Figures use the 2026 brackets and standard deduction and exclude local city taxes, credits, and special exclusions.
Last updated: 2026-08-08 · Tax year 2026
These assumptions follow our general methodology.
Frequently asked questions
How is state income tax calculated?
Most states start from your income, subtract a state standard deduction, then apply their rates, either a single flat rate or graduated brackets. The result is your state income tax, separate from and on top of federal tax and FICA.
What is the difference between a flat and graduated state tax?
A flat tax charges one rate on all taxable income, so everyone pays the same percentage. A graduated tax uses brackets that rise with income, so higher earners pay a higher rate on their top dollars. Both are common among the states.
Which states have the highest income tax?
California has the highest top rate at 13.3 percent on very high incomes, followed by states like New York, New Jersey, and Hawaii. Most people pay far less than the top rate, since it only applies to income above high thresholds.
Do all states have an income tax?
No. Nine states levy no tax on wage income: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire. They typically rely more on property and sales taxes instead.