{
  "taxYear": 2026,
  "lastVerified": "2026-07-29",
  "scope": "Resident wage-income planning estimates for all 50 states. Local taxes are excluded unless the user enters an optional local rate.",
  "sourceMethod": "Rates, brackets, and standard deductions were transcribed from the Tax Foundation's 2026 compilation of state statutes, forms, and instructions, then linked to each state's official tax authority for review.",
  "compilationSource": {
    "label": "Tax Foundation: State Individual Income Tax Rates and Brackets, 2026",
    "url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/"
  },
  "limitations": [
    "This model estimates annual resident income tax; it is not a state payroll-withholding table.",
    "Personal exemptions, tax credits, phaseouts, reciprocity, nonresident rules, special deductions, and most local taxes are not modeled.",
    "Head-of-household and married-filing-separately state calculations use the single schedule unless a distinct joint schedule applies.",
    "Washington's capital-gains tax is not applied to wages."
  ],
  "states": {
    "AL": {"name":"Alabama","slug":"alabama","type":"progressive","deduction":{"single":3000,"married":8500},"brackets":{"single":[[0,0.02],[500,0.04],[3000,0.05]],"married":[[0,0.02],[1000,0.04],[6000,0.05]]},"sourceUrl":"https://www.revenue.alabama.gov/individual-corporate/individual-income-tax/","localTaxNote":"Some municipalities levy occupational taxes; not included automatically."},
    "AK": {"name":"Alaska","slug":"alaska","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://tax.alaska.gov/programs/programs/index.aspx?60610","localTaxNote":"No broad state individual income tax on wages."},
    "AZ": {"name":"Arizona","slug":"arizona","type":"flat","rate":0.025,"deduction":{"single":8350,"married":16700},"brackets":{"single":[[0,0.025]]},"sourceUrl":"https://azdor.gov/individuals","localTaxNote":"Local wage income tax is not modeled."},
    "AR": {"name":"Arkansas","slug":"arkansas","type":"progressive","deduction":{"single":2470,"married":4940},"brackets":{"single":[[0,0.02],[4600,0.039]],"married":[[0,0.02],[4600,0.039]]},"sourceUrl":"https://www.dfa.arkansas.gov/office/income-tax-administration/individual-income-tax/","localTaxNote":"Local wage income tax is not modeled."},
    "CA": {"name":"California","slug":"california","type":"progressive","deduction":{"single":5540,"married":11080},"brackets":{"single":[[0,0.01],[11079,0.02],[26264,0.04],[41452,0.06],[57542,0.08],[72724,0.093],[371479,0.103],[445771,0.113],[742953,0.123],[1000000,0.133]],"married":[[0,0.01],[22158,0.02],[52528,0.04],[82904,0.06],[115084,0.08],[145448,0.093],[742958,0.103],[891542,0.113],[1000000,0.123],[1485906,0.133]]},"sourceUrl":"https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp","localTaxNote":"California SDI and city payroll taxes are outside this income-tax estimate."},
    "CO": {"name":"Colorado","slug":"colorado","type":"flat","rate":0.044,"deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0.044]]},"sourceUrl":"https://tax.colorado.gov/individual-income-tax","localTaxNote":"Local occupational privilege taxes are not included."},
    "CT": {"name":"Connecticut","slug":"connecticut","type":"progressive","deduction":{"single":0,"married":0},"brackets":{"single":[[0,0.02],[10000,0.045],[50000,0.055],[100000,0.06],[200000,0.065],[250000,0.069],[500000,0.0699]],"married":[[0,0.02],[20000,0.045],[100000,0.055],[200000,0.06],[400000,0.065],[500000,0.069],[1000000,0.0699]]},"sourceUrl":"https://portal.ct.gov/drs/individuals/individual-tax-page","localTaxNote":"Connecticut exemption and recapture rules are not modeled."},
    "DE": {"name":"Delaware","slug":"delaware","type":"progressive","deduction":{"single":3250,"married":6500},"brackets":{"single":[[0,0],[2000,0.022],[5000,0.039],[10000,0.048],[20000,0.052],[25000,0.0555],[60000,0.066]],"married":[[0,0],[2000,0.022],[5000,0.039],[10000,0.048],[20000,0.052],[25000,0.0555],[60000,0.066]]},"sourceUrl":"https://revenue.delaware.gov/personal-income-tax/","localTaxNote":"Wilmington earned-income tax is not included automatically."},
    "FL": {"name":"Florida","slug":"florida","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://floridarevenue.com/taxes/Pages/default.aspx","localTaxNote":"No broad state individual income tax on wages."},
    "GA": {"name":"Georgia","slug":"georgia","type":"flat","rate":0.0519,"deduction":{"single":12000,"married":24000},"brackets":{"single":[[0,0.0519]]},"sourceUrl":"https://dor.georgia.gov/taxes/individual-taxes","localTaxNote":"Local wage income tax is not modeled."},
    "HI": {"name":"Hawaii","slug":"hawaii","type":"progressive","deduction":{"single":4400,"married":8800},"brackets":{"single":[[0,0.014],[9600,0.032],[14400,0.055],[19200,0.064],[24000,0.068],[36000,0.072],[48000,0.076],[125000,0.079],[175000,0.0825],[225000,0.09],[275000,0.10],[325000,0.11]],"married":[[0,0.014],[19200,0.032],[28800,0.055],[38400,0.064],[48000,0.068],[72000,0.072],[96000,0.076],[250000,0.079],[350000,0.0825],[450000,0.09],[550000,0.10],[650000,0.11]]},"sourceUrl":"https://tax.hawaii.gov/geninfo/individuals/","localTaxNote":"Local wage income tax is not modeled."},
    "ID": {"name":"Idaho","slug":"idaho","type":"flat","rate":0.053,"deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0.053]]},"sourceUrl":"https://tax.idaho.gov/taxes/income-tax/individual-income/","localTaxNote":"Local wage income tax is not modeled."},
    "IL": {"name":"Illinois","slug":"illinois","type":"flat","rate":0.0495,"deduction":{"single":2925,"married":5850},"brackets":{"single":[[0,0.0495]]},"sourceUrl":"https://tax.illinois.gov/individuals.html","localTaxNote":"Illinois uses personal exemptions rather than a standard deduction; modeled here as a basic deduction."},
    "IN": {"name":"Indiana","slug":"indiana","type":"flat","rate":0.0295,"deduction":{"single":1000,"married":2000},"brackets":{"single":[[0,0.0295]]},"sourceUrl":"https://www.in.gov/dor/individual-income-taxes/","localTaxNote":"Indiana county income taxes are not included automatically."},
    "IA": {"name":"Iowa","slug":"iowa","type":"flat","rate":0.038,"deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0.038]]},"sourceUrl":"https://revenue.iowa.gov/taxes/tax-guidance/individual-income-tax","localTaxNote":"School district surtaxes are not included."},
    "KS": {"name":"Kansas","slug":"kansas","type":"progressive","deduction":{"single":3605,"married":8240},"brackets":{"single":[[0,0.052],[23000,0.0558]],"married":[[0,0.052],[46000,0.0558]]},"sourceUrl":"https://www.ksrevenue.gov/perstaxtypes.html","localTaxNote":"Local wage income tax is not modeled."},
    "KY": {"name":"Kentucky","slug":"kentucky","type":"flat","rate":0.035,"deduction":{"single":3360,"married":3360},"brackets":{"single":[[0,0.035]]},"sourceUrl":"https://revenue.ky.gov/Individual/Individual-Income-Tax/Pages/default.aspx","localTaxNote":"Many Kentucky localities levy occupational taxes; not included automatically."},
    "LA": {"name":"Louisiana","slug":"louisiana","type":"flat","rate":0.03,"deduction":{"single":12875,"married":25750},"brackets":{"single":[[0,0.03]]},"sourceUrl":"https://revenue.louisiana.gov/IndividualIncomeTax","localTaxNote":"Local wage income tax is not modeled."},
    "ME": {"name":"Maine","slug":"maine","type":"progressive","deduction":{"single":8350,"married":16700},"brackets":{"single":[[0,0.058],[27399,0.0675],[64849,0.0715]],"married":[[0,0.058],[54849,0.0675],[129749,0.0715]]},"sourceUrl":"https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax","localTaxNote":"Local wage income tax is not modeled."},
    "MD": {"name":"Maryland","slug":"maryland","type":"progressive","deduction":{"single":3350,"married":6700},"brackets":{"single":[[0,0.02],[1000,0.03],[2000,0.04],[3000,0.0475],[100000,0.05],[125000,0.0525],[150000,0.055],[250000,0.0575],[500000,0.0625],[1000000,0.065]],"married":[[0,0.02],[1000,0.03],[2000,0.04],[3000,0.0475],[150000,0.05],[175000,0.0525],[225000,0.055],[300000,0.0575],[600000,0.0625],[1200000,0.065]]},"sourceUrl":"https://www.marylandcomptroller.gov/individuals/","localTaxNote":"Maryland county income tax is not included automatically."},
    "MA": {"name":"Massachusetts","slug":"massachusetts","type":"progressive","deduction":{"single":4400,"married":8800},"brackets":{"single":[[0,0.05],[1083150,0.09]],"married":[[0,0.05],[1083150,0.09]]},"sourceUrl":"https://www.mass.gov/personal-income-tax","localTaxNote":"Paid family and medical leave payroll contributions are not included."},
    "MI": {"name":"Michigan","slug":"michigan","type":"flat","rate":0.0425,"deduction":{"single":5900,"married":11800},"brackets":{"single":[[0,0.0425]]},"sourceUrl":"https://www.michigan.gov/taxes/iit","localTaxNote":"Michigan city income taxes are not included automatically."},
    "MN": {"name":"Minnesota","slug":"minnesota","type":"progressive","deduction":{"single":15300,"married":30600},"brackets":{"single":[[0,0.0535],[33310,0.068],[109430,0.0785],[203150,0.0985]],"married":[[0,0.0535],[48700,0.068],[193480,0.0785],[337930,0.0985]]},"sourceUrl":"https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets","localTaxNote":"The net investment income surtax does not apply to wage income in this model."},
    "MS": {"name":"Mississippi","slug":"mississippi","type":"flat","rate":0.04,"deduction":{"single":8300,"married":16600},"brackets":{"single":[[10000,0.04]]},"sourceUrl":"https://www.dor.ms.gov/individual/individual-income-tax-rates","localTaxNote":"Deduction combines the basic standard deduction and personal exemption for a no-dependent estimate."},
    "MO": {"name":"Missouri","slug":"missouri","type":"progressive","deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0],[1348,0.02],[2696,0.025],[4044,0.03],[5392,0.035],[6740,0.04],[8088,0.045],[9436,0.047]],"married":[[0,0],[1348,0.02],[2696,0.025],[4044,0.03],[5392,0.035],[6740,0.04],[8088,0.045],[9436,0.047]]},"sourceUrl":"https://dor.mo.gov/taxation/individual/","localTaxNote":"Kansas City and St. Louis earnings taxes are not included automatically."},
    "MT": {"name":"Montana","slug":"montana","type":"progressive","deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0.047],[47500,0.0565]],"married":[[0,0.047],[95000,0.0565]]},"sourceUrl":"https://mtrevenue.gov/taxes/individual-income-tax/","localTaxNote":"Local wage income tax is not modeled."},
    "NE": {"name":"Nebraska","slug":"nebraska","type":"progressive","deduction":{"single":8850,"married":17700},"brackets":{"single":[[0,0.0246],[4130,0.0351],[24760,0.0455]],"married":[[0,0.0246],[8250,0.0351],[49530,0.0455]]},"sourceUrl":"https://revenue.nebraska.gov/individuals/individual-income-tax","localTaxNote":"Personal exemption credits are not modeled."},
    "NV": {"name":"Nevada","slug":"nevada","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://tax.nv.gov/","localTaxNote":"No broad state individual income tax on wages."},
    "NH": {"name":"New Hampshire","slug":"new-hampshire","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://www.revenue.nh.gov/","localTaxNote":"New Hampshire repealed its interest and dividends tax; no tax on wage income."},
    "NJ": {"name":"New Jersey","slug":"new-jersey","type":"progressive","deduction":{"single":1000,"married":2000},"brackets":{"single":[[0,0.014],[20000,0.0175],[35000,0.035],[40000,0.0553],[75000,0.0637],[500000,0.0897],[1000000,0.1075]],"married":[[0,0.014],[20000,0.0175],[50000,0.0245],[70000,0.035],[80000,0.0553],[150000,0.0637],[500000,0.0897],[1000000,0.1075]]},"sourceUrl":"https://www.nj.gov/treasury/taxation/njit.shtml","localTaxNote":"New Jersey payroll programs and local taxes are not included."},
    "NM": {"name":"New Mexico","slug":"new-mexico","type":"progressive","deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0.015],[5500,0.032],[16500,0.043],[33500,0.047],[66500,0.049],[210000,0.059]],"married":[[0,0.015],[8000,0.032],[25000,0.043],[50000,0.047],[100000,0.049],[315000,0.059]]},"sourceUrl":"https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/","localTaxNote":"Local wage income tax is not modeled."},
    "NY": {"name":"New York","slug":"new-york","type":"progressive","deduction":{"single":8000,"married":16050},"brackets":{"single":[[0,0.039],[8500,0.044],[11700,0.0515],[13900,0.054],[80650,0.059],[215400,0.0685],[1077550,0.0965],[5000000,0.103],[25000000,0.109]],"married":[[0,0.039],[17150,0.044],[23600,0.0515],[27900,0.054],[161550,0.059],[323200,0.0685],[2155350,0.0965],[5000000,0.103],[25000000,0.109]]},"sourceUrl":"https://www.tax.ny.gov/pit/file/tax_tables.htm","localTaxNote":"New York City and Yonkers resident taxes are not included automatically."},
    "NC": {"name":"North Carolina","slug":"north-carolina","type":"flat","rate":0.0399,"deduction":{"single":12750,"married":25500},"brackets":{"single":[[0,0.0399]]},"sourceUrl":"https://www.ncdor.gov/taxes-forms/individual-income-tax","localTaxNote":"Local wage income tax is not modeled."},
    "ND": {"name":"North Dakota","slug":"north-dakota","type":"progressive","deduction":{"single":16100,"married":32200},"brackets":{"single":[[0,0],[48475,0.0195],[244825,0.025]],"married":[[0,0],[80975,0.0195],[298075,0.025]]},"sourceUrl":"https://www.tax.nd.gov/individual","localTaxNote":"Local wage income tax is not modeled."},
    "OH": {"name":"Ohio","slug":"ohio","type":"progressive","deduction":{"single":2400,"married":4800},"brackets":{"single":[[0,0],[26050,0.0275]],"married":[[0,0],[26050,0.0275]]},"sourceUrl":"https://tax.ohio.gov/individual","localTaxNote":"Ohio municipal and school-district income taxes are not included automatically."},
    "OK": {"name":"Oklahoma","slug":"oklahoma","type":"progressive","deduction":{"single":7350,"married":14700},"brackets":{"single":[[0,0],[3750,0.025],[4900,0.035],[7200,0.045]],"married":[[0,0],[7500,0.025],[9800,0.035],[14400,0.045]]},"sourceUrl":"https://oklahoma.gov/tax/individuals.html","localTaxNote":"Deduction combines the standard deduction and personal exemption for a no-dependent estimate."},
    "OR": {"name":"Oregon","slug":"oregon","type":"progressive","deduction":{"single":2910,"married":5820},"brackets":{"single":[[0,0.0475],[4550,0.0675],[11400,0.0875],[125000,0.099]],"married":[[0,0.0475],[9100,0.0675],[22800,0.0875],[250000,0.099]]},"sourceUrl":"https://www.oregon.gov/dor/programs/individuals/pages/default.aspx","localTaxNote":"Metro/Multnomah local income taxes and transit payroll taxes are not included automatically."},
    "PA": {"name":"Pennsylvania","slug":"pennsylvania","type":"flat","rate":0.0307,"deduction":{"single":0,"married":0},"brackets":{"single":[[0,0.0307]]},"sourceUrl":"https://www.pa.gov/agencies/revenue/tax-types/income/personal-income-tax.html","localTaxNote":"Local earned-income and Philadelphia wage taxes are not included automatically."},
    "RI": {"name":"Rhode Island","slug":"rhode-island","type":"progressive","deduction":{"single":11200,"married":22400},"brackets":{"single":[[0,0.0375],[82050,0.0475],[186450,0.0599]],"married":[[0,0.0375],[82050,0.0475],[186450,0.0599]]},"sourceUrl":"https://tax.ri.gov/help/individuals","localTaxNote":"Personal exemption phaseouts are not modeled."},
    "SC": {"name":"South Carolina","slug":"south-carolina","type":"progressive","deduction":{"single":15000,"married_separate":15000,"head":22500,"married":30000},"deductionPhaseout":{"single":{"start":40000,"width":55000},"married_separate":{"start":40000,"width":55000},"head":{"start":60000,"width":82500},"married":{"start":80000,"width":110000},"roundReductionDownTo":10},"brackets":{"single":[[0,0.0199],[30000,0.0521]],"married_separate":[[0,0.0199],[30000,0.0521]],"head":[[0,0.0199],[30000,0.0521]],"married":[[0,0.0199],[30000,0.0521]]},"sourceUrl":"https://dor.sc.gov/index.php/news/information-about-h-4216","localTaxNote":"Act 110 of 2026 applies for tax years beginning after 2025. The calculator models the new SCIAD deduction and statutory income phaseout; credits are excluded."},
    "SD": {"name":"South Dakota","slug":"south-dakota","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://dor.sd.gov/","localTaxNote":"No broad state individual income tax on wages."},
    "TN": {"name":"Tennessee","slug":"tennessee","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://www.tn.gov/revenue.html","localTaxNote":"No broad state individual income tax on wages."},
    "TX": {"name":"Texas","slug":"texas","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://comptroller.texas.gov/taxes/","localTaxNote":"No broad state individual income tax on wages."},
    "UT": {"name":"Utah","slug":"utah","type":"flat","rate":0.045,"deduction":{"single":0,"married":0},"brackets":{"single":[[0,0.045]]},"sourceUrl":"https://incometax.utah.gov/","localTaxNote":"Utah taxpayer credits are not modeled, so this is a conservative estimate."},
    "VT": {"name":"Vermont","slug":"vermont","type":"progressive","deduction":{"single":12950,"married":25900},"brackets":{"single":[[0,0.0335],[49400,0.066],[119700,0.076],[249700,0.0875]],"married":[[0,0.0335],[82500,0.066],[199450,0.076],[304000,0.0875]]},"sourceUrl":"https://tax.vermont.gov/individuals","localTaxNote":"Deduction combines the standard deduction and personal exemption for a no-dependent estimate."},
    "VA": {"name":"Virginia","slug":"virginia","type":"progressive","deduction":{"single":9680,"married":19360},"brackets":{"single":[[0,0.02],[3000,0.03],[5000,0.05],[17000,0.0575]],"married":[[0,0.02],[3000,0.03],[5000,0.05],[17000,0.0575]]},"sourceUrl":"https://www.tax.virginia.gov/individual-income-tax","localTaxNote":"Deduction combines the standard deduction and one personal exemption per filer."},
    "WA": {"name":"Washington","slug":"washington","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://dor.wa.gov/taxes-rates/income-tax","localTaxNote":"Washington has no tax on wage income; WA Cares and Paid Family & Medical Leave premiums are not included."},
    "WV": {"name":"West Virginia","slug":"west-virginia","type":"progressive","deduction":{"single":2000,"married":4000},"brackets":{"single":[[0,0.0222],[10000,0.0296],[25000,0.0333],[40000,0.0444],[60000,0.0482]],"married":[[0,0.0222],[10000,0.0296],[25000,0.0333],[40000,0.0444],[60000,0.0482]]},"sourceUrl":"https://tax.wv.gov/Individuals/PersonalIncomeTax/Pages/PersonalIncomeTax.aspx","localTaxNote":"Local wage income tax is not modeled."},
    "WI": {"name":"Wisconsin","slug":"wisconsin","type":"progressive","deduction":{"single":14660,"married":27240},"brackets":{"single":[[0,0.035],[15110,0.044],[51950,0.053],[332720,0.0765]],"married":[[0,0.035],[20150,0.044],[69260,0.053],[443630,0.0765]]},"sourceUrl":"https://www.revenue.wi.gov/Pages/Individuals/home.aspx","localTaxNote":"The Wisconsin standard deduction phases out; a representative maximum is used."},
    "WY": {"name":"Wyoming","slug":"wyoming","type":"none","deduction":{"single":0,"married":0},"brackets":{"single":[]},"sourceUrl":"https://revenue.wyo.gov/","localTaxNote":"No broad state individual income tax on wages."}
  }
}