State Income Tax Calculator: All 50 States + DC, 2025
Select your state, enter your gross income and filing status, and this calculator applies your state's 2025 tax brackets, standard deduction, and personal exemption to show your state income tax, effective rate, and estimated take-home pay. All 50 states plus Washington DC are covered, including the nine zero-tax states.
How state income tax works
Most states impose their own income tax on top of the federal tax. Of the 50 states plus Washington DC, nine collect no individual income tax at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. The remaining 42 jurisdictions use one of two structures. A flat tax applies a single percentage to all taxable income regardless of how much you earn. A progressive system uses graduated brackets, so each range of income is taxed at a different rate and you only pay the higher rate on the portion of income that exceeds each bracket threshold, not on the full amount.
What reduces your state taxable income
Nearly every state that taxes income allows a standard deduction, a personal exemption, or both. The standard deduction is a fixed amount you subtract from gross income before tax is applied. States set their own figures, which range from a few hundred dollars to amounts matching the federal standard deduction. A personal exemption is a per-person allowance for yourself, your spouse (on a joint return), and each dependent. States that offer both let you subtract both before calculating the bracket math. You can instead itemize deductions if your qualifying expenses such as mortgage interest, state and local taxes paid, and charitable contributions exceed the standard deduction. Pre-tax payroll deductions, including traditional 401(k) and 403(b) contributions and health insurance premiums, also reduce the income subject to state tax in most states.
Filing status and how it shifts your brackets
Your filing status changes which bracket thresholds apply. Most states model their married-filing-jointly thresholds at roughly double the single-filer thresholds, though the exact multiples vary. Head-of-household filers generally get thresholds between single and married levels. This calculator uses the single-filer thresholds as the base and applies a 2x multiplier for married filing jointly, which is accurate for most states. States where the multiplier differs (such as California and New York, which set their own MFJ brackets) use those actual figures.
Effective rate versus marginal rate
The marginal rate is the percentage applied to your last dollar of taxable income and the rate that matters for deciding whether to earn more or take a deduction. The effective rate is your total tax divided by your gross income and gives you a truer sense of your overall burden. Because progressive brackets mean lower dollars are taxed at lower rates, your effective rate is always lower than your marginal rate in a bracket system. In a flat-tax state the two rates converge once deductions are applied. Comparing effective rates across states gives a fairer apples-to-apples comparison of tax burden than comparing top marginal rates alone.
2025 state income tax rates at a glance
| State | Tax structure | Top marginal rate |
|---|---|---|
| Alabama | Progressive | 5.00% |
| Alaska | No income tax | 0% |
| Arizona | Flat | 2.50% |
| Arkansas | Progressive | 4.90% |
| California | Progressive | 12.30% |
| Colorado | Flat | 4.40% |
| Connecticut | Progressive | 6.99% |
| Delaware | Progressive | 6.60% |
| Florida | No income tax | 0% |
| Georgia | Flat | 5.49% |
| Hawaii | Progressive | 11.00% |
| Idaho | Flat | 5.80% |
| Illinois | Flat | 4.95% |
| Indiana | Flat | 3.05% |
| Iowa | Flat | 5.70% |
| Kansas | Progressive | 5.70% |
| Kentucky | Flat | 4.00% |
| Louisiana | Progressive | 4.25% |
| Maine | Progressive | 7.15% |
| Maryland | Progressive | 5.75% |
| Massachusetts | Flat | 5.00% |
| Michigan | Flat | 4.25% |
| Minnesota | Progressive | 9.85% |
| Mississippi | Flat | 4.70% |
| Missouri | Progressive | 4.80% |
| Montana | Progressive | 5.90% |
| Nebraska | Progressive | 6.64% |
| Nevada | No income tax | 0% |
| New Hampshire | No income tax | 0% |
| New Jersey | Progressive | 10.75% |
| New Mexico | Progressive | 5.90% |
| New York | Progressive | 10.90% |
| North Carolina | Flat | 4.50% |
| North Dakota | Progressive | 2.90% |
| Ohio | Progressive | 3.50% |
| Oklahoma | Progressive | 4.75% |
| Oregon | Progressive | 9.90% |
| Pennsylvania | Flat | 3.07% |
| Rhode Island | Progressive | 5.99% |
| South Carolina | Progressive | 6.40% |
| South Dakota | No income tax | 0% |
| Tennessee | No income tax | 0% |
| Texas | No income tax | 0% |
| Utah | Flat | 4.65% |
| Vermont | Progressive | 8.75% |
| Virginia | Progressive | 5.75% |
| Washington | No income tax | 0% |
| West Virginia | Progressive | 6.50% |
| Wisconsin | Progressive | 7.65% |
| Wyoming | No income tax | 0% |
| District of Columbia | Progressive | 10.75% |
Approximate top marginal rate and structure for all 50 states and DC. Rates shown are for single filers.
Frequently asked questions
Which states have no income tax?
Nine states collect no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes interest and dividend income at a low rate but not wages. Washington introduced a capital-gains tax in 2022 that applies only to gains above $250,000. Residents of these states still owe federal income tax and payroll taxes.
What is the difference between a flat tax and a progressive tax?
A flat tax applies one rate to all taxable income. If the rate is 5% and your taxable income is $60,000, you owe $3,000. A progressive tax uses brackets: the first $10,000 might be taxed at 2%, the next $20,000 at 4%, and income above $30,000 at 6%. Only the income falling within each bracket pays that bracket's rate, so your average (effective) rate stays below the top marginal rate.
How does filing status affect state tax?
Married filing jointly (MFJ) typically doubles the bracket thresholds compared to single filers, meaning the same household income reaches higher brackets more slowly. Head-of-household status generally offers wider brackets than single but narrower than MFJ. Standard deduction amounts also differ by status in most states.
Should I take the state standard deduction or itemize?
Take the higher of the two. The standard deduction is simpler and often sufficient if you rent, have modest mortgage interest, or live in a low-property-tax area. Itemizing makes sense when your combined deductible expenses exceed the standard amount. Common itemizable expenses include mortgage interest, property taxes, charitable contributions, and certain medical costs. Because the state standard deduction is usually much lower than the federal one, itemizing at the state level is more common even when you take the federal standard deduction.
Do pre-tax 401(k) contributions reduce state income tax?
In most states, yes. Traditional 401(k) and 403(b) contributions made through payroll reduce your federal adjusted gross income, which most states use as the starting point for their own calculation. A handful of states, including Pennsylvania, treat 401(k) contributions differently and do not allow the deduction. Check your state's rules if retirement contributions are a large part of your tax strategy.
Why is my effective rate lower than my marginal rate?
In a progressive system, only the income above a bracket threshold is taxed at the higher rate, not your whole income. If the top bracket starts at $50,000 and you earn $80,000, only $30,000 is taxed at the top rate. The rest is taxed at lower rates. Averaging the tax across your full income gives an effective rate below the marginal rate. In a flat-tax state the gap is smaller but still exists because deductions reduce taxable income below gross income.