Federal tax is the same wherever you live in the US. State tax isn't: on the same $100,000 salary it ranges from nothing in nine states to almost $8,000 in Oregon.
Below is how state income tax is worked out, which states charge the most and least on an ordinary salary in 2026, and what the calculator leaves out.
How state income tax is worked out
State taxable income = salary − traditional 401(k) − pre-tax health and HSA − state deduction − personal exemptionState tax = tax on each bracket's slice − any personal creditMost states start from your federal adjusted gross income, so 401(k) contributions lower state tax too. Pennsylvania is the exception: it taxes them when they're paid in.
Fifteen states charge one flat rate. The rest use brackets, from two in states like Kansas and Montana to twelve in Hawaii. Some states give a small tax credit instead of an exemption, such as California's $153.
Tax on a $100,000 salary in 2026
| State | State income tax | Share of salary |
|---|---|---|
| Texas, Florida, Washington and 6 more | $0 | 0% |
| North Dakota | $691 | 0.7% |
| Ohio | $1,968 | 2.0% |
| Pennsylvania | $3,070 | 3.1% |
| North Carolina | $3,481 | 3.5% |
| Colorado | $3,692 | 3.7% |
| Illinois | $4,805 | 4.8% |
| New York (state only) | $4,860 | 4.9% |
| California | $5,070 | 5.1% |
| Hawaii | $6,070 | 6.1% |
| Oregon | $7,920 | 7.9% |
Worked examples
Example: California, single, $100,000
Taxable income: $100,000 − $5,540 standard deduction = $94,460.
Tax by bracket: 1% to $11,079, then 2%, 4%, 6% and 8%, and 9.3% on the $21,736 above $72,724 = $5,223.
Less the $153 personal credit: $5,070, or 5.1% of salary.
Example: Oregon, single, $100,000
Taxable income: $100,000 − $2,910 = $97,090.
Oregon's 8.75% rate starts at $11,400, so most of the salary is taxed at 8.75%: $8,176 in all.
Less the $256 personal credit: $7,920, the most of any state at this salary.
Example: Take-home every two weeks on $100,000
Federal income tax ($13,170) and Social Security and Medicare ($7,650) are the same in every state.
Texas: $3,045. New York: $2,858. California: $2,850. Living in New York City adds about 3.9% city tax, which brings it down to about $2,709.
To see a full paycheck with your 401(k) and health insurance, use the paycheck calculator. For federal tax bracket by bracket, use the federal income tax calculator.
What isn't included
- City and county taxes. New York City, Philadelphia, most Ohio cities, Maryland and Indiana counties and others tax wages too. Enter your local rate in the calculator.
- State payroll deductions. California's state disability insurance, and family leave programs in states like New Jersey, New York and Washington, are withheld from pay but aren't income tax.
- Phase-outs and credits. Some states reduce deductions for higher earners (Wisconsin, Maine) or recapture lower brackets (New York, Connecticut). Credits for children, renters or earned income aren't included.
- Working in another state. You usually pay where you live and get a credit for tax paid to another state you work in.
How to use this calculator
- Choose your state and add a city or county tax rate if you pay one.
- Enter your yearly salary and filing status.
- Add any traditional 401(k) and pre-tax health insurance or HSA.
- Compare your state with the rest in the ranked list.
FAQs
Which states have no income tax on wages?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington taxes only capital gains.
Which state has the highest income tax?
California has the highest top rate, 13.3% on income over $1 million. On an ordinary salary of $100,000, Oregon takes the most, because its 8.75% rate starts at just $11,400.
Do I pay state tax where I live or where I work?
Usually where you live, plus the state you work in if it's different. Your home state then normally gives a credit for tax paid to the other state, so you aren't taxed twice. Remote workers generally pay only where they live.
Does my 401(k) lower my state tax?
In almost every state, yes. Pennsylvania is the exception: it taxes your 401(k) contributions when you make them.
Are flat-tax states always cheaper?
No. Illinois's flat 4.95% costs more on a $100,000 salary than several states with brackets, because Illinois has only a small exemption.
Sources
- Tax Foundation: State individual income tax rates and brackets, 2026
- Tax Foundation: State tax changes taking effect January 1, 2026
- IRS: tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32)
Results are estimates and aren't tax, legal or financial advice. For your own return, check with a CPA or enrolled agent. Spotted a mistake? Tell us.