States with Income Tax(41)
Alabama
5.0%Arizona
2.5%Arkansas
3.9%California
13.3%Colorado
4.4%Connecticut
6.9%Delaware
6.6%Georgia
5.5%Hawaii
11.0%Idaho
5.8%Illinois
5.0%Indiana
3.0%Iowa
3.8%Kansas
5.7%Kentucky
4.0%Louisiana
3.0%Maine
7.1%Maryland
5.8%Massachusetts
9.0%Michigan
4.3%Minnesota
9.8%Mississippi
4.0%Missouri
4.8%Montana
5.9%Nebraska
5.2%New Jersey
10.8%New Mexico
5.9%New York
10.9%North Carolina
4.0%North Dakota
2.5%Ohio
3.5%Oklahoma
4.8%Oregon
9.9%Pennsylvania
3.1%Rhode Island
6.0%South Carolina
6.2%Utah
4.5%Vermont
8.8%Virginia
5.8%West Virginia
5.1%Wisconsin
7.6%No State Income Tax(9)
Why State Withholding Matters
Most states with an income tax also require employers to withhold state income tax from your paycheck — just like federal withholding. The amount depends on your state's tax brackets, any exemptions or credits, and how you complete your state W-4 (which varies by state).
Nine states have no personal income tax on wages at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live and work in one of these states, you only need to worry about your federal W-4.
Note: Washington has a 7% capital gains tax on long-term gains above the annual threshold. New Hampshire taxes interest and dividend income, though that tax was fully repealed as of 2025.