State Income Tax Calculator

Quick answer: how much state income tax will I pay?

On $100,000 of wages, a single filer pays nothing in the 9 states with no income tax and up to $7,148 in Oregon; the middle state takes about $3,692. Your bill depends on more than the top rate: deductions, exemptions and credits, how your state treats capital gains and self-employment income, and any city or county tax. The calculator above works through all of them for your own mix of income.

The same $100,000 in every state

Single filer, $100,000 of wages, no other income, 2026 rules. Local taxes aren't included: county tax in Maryland and Indiana, which every resident pays, and city taxes such as New York City's would push those states higher. The highest:

For wages alone, our take-home pay by state table adds federal tax and each state's payroll deductions. Tax is only part of what a move costs: see the cost of living calculator.

States with no income tax (and their exceptions)

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming have no income tax on wages. All but Washington also leave investment income alone: New Hampshire's tax on interest and dividends was last charged for 2024 (NH DRA) and Tennessee's for 2020. Washington taxes long-term capital gains over $278,000 at 7% (9.9% above $1 million), except on real estate and retirement accounts (Washington DOR). A law passed in 2026 would add a 9.9% tax on income over $1 million from 2028; it's expected to be challenged in court. A self-employed person earning $100,000 in Texas pays $0 in state income tax.

How states tax capital gains and dividends

Most states tax capital gains and dividends exactly like wages. These are the exceptions for ordinary investors selling stocks and funds; for a single sale, use the capital gains tax calculator.

Sources: Maryland Technical Bulletin 58; Massachusetts DOR; Minnesota DOR; Missouri DOR; Washington DOR; others from state instructions and Tax Foundation. Example: a $50,000 long-term gain on top of $100,000 of wages adds $4,650 in California, $2,078 in Wisconsin, $1,459 in South Carolina and $1,212 in Arkansas; Missouri doesn't tax it at all. Qualified dividends get no state break anywhere.

Interest: Treasury bonds and municipal bonds

Interest on U.S. Treasury bills, notes and bonds, and on savings bonds, is exempt from state and local income tax in every state (31 U.S.C. § 3124). Bank and CD interest isn't. Municipal bond interest is free of federal tax, but most states tax interest on other states' bonds and exempt their own; the calculator leaves municipal interest out, so don't enter it.

State tax on self-employment income

Self-employment profit is taxed like wages, after the federal deduction for half of your self-employment tax in most states. Pennsylvania (PA DOR) and New Jersey don't allow that deduction; Massachusetts lets you deduct the full self-employment tax up to $2,000 (Mass. DOR); and Ohio deducts the first $250,000 of business income and taxes the rest at 3% (EY). On $100,000 of profit, single, the state tax is $4,398 in California, $3,070 in Pennsylvania, $4,443 in New York and $0 in Ohio. Some cities add business taxes (New York City's unincorporated business tax, Portland's business license tax). For the federal side, see the self-employment tax calculator, or the side hustle tax calculator for income on top of a job.

Local income taxes: NYC, Maryland, Ohio, Pennsylvania and more

• All income: New York City and Yonkers, every Maryland county, Indiana counties, Detroit and other Michigan cities (residents; enter your city's rate and it's applied to all your income) and the Portland area. Philadelphia adds a school income tax on residents' dividends and short-term gains, which isn't included. A single New York City resident with $100,000 of wages pays about $3,441 in city tax on top of $4,860 to the state (NY DTF).
• Earned income only: Ohio cities (interest, dividends and capital gains are exempt, Ohio Rev. Code 718), Pennsylvania's local earned income tax, Kentucky occupational taxes and the Kansas City and St. Louis earnings taxes. Enter the rate and the calculator applies it to wages and self-employment profit. Many Ohio school district taxes also reach interest and dividends.
• Percentage of state tax: Iowa school district surtaxes. Enter the surtax rate and it's applied to your Iowa tax.

Pensions, IRAs and Social Security

Most states tax pensions and IRA withdrawals like wages, but many exempt some or all of them, often only from a certain age, up to a cap or below an income limit, and treat government and military pensions differently. Only eight states tax any Social Security. Enter your retirement income in the form to include it; for a full state-by-state comparison and each state's rules, use the state retirement tax calculator.

Effective vs top rate

Your effective rate is the tax divided by all your income; your top (marginal) rate is what the next dollar costs. On $100,000 in California, the effective state rate is 5.05% while the next $1,000 is taxed at 9.3%. For the federal version, see the tax bracket calculator.

What changed for 2026

Several states cut rates for 2026, including Georgia, Indiana, Kentucky, Mississippi, Montana, Nebraska, North Carolina, Ohio (now $332 plus a flat 2.75% on income over $26,050) and Oklahoma (Tax Foundation). Maryland's new top brackets and 2% capital gains surtax, from 2025, still apply. The federal SALT deduction cap is $40,400 for 2026 (lower above $505,000 of income), which matters if you itemize: see the standard vs itemized deduction calculator.

Common questions

Why is my state tax different from what my paycheck withholds?

Withholding is an estimate based on your pay alone; your tax is figured on the whole year's income, including investments and freelance work. To check your withholding, use your state's paycheck calculator.

Do I pay state tax where I live or where I work?

Usually both can tax you: the state where you work taxes wages earned there, and your home state taxes all your income but gives a credit for tax paid to the other state, unless the two have a reciprocity agreement. This calculator assumes you live and work in the same state.

Which states tax capital gains the most?

Mostly the states with the highest top rates on all income, such as California, New York, New Jersey, Oregon and Minnesota, plus Massachusetts on short-term gains (8.5%). Hawaii caps long-term gains at 7.25%, Washington taxes only large long-term gains, and Missouri taxes none.

Are Social Security and pensions included?

Yes: open "Retirement income" in the form and enter your pensions, 401(k) and IRA withdrawals, military pay and Social Security with your ages, and each state's retirement breaks are applied. If you're retired, our retirement tax by state calculator starts with those questions and explains each state's rules. For the federal tax on benefits, see the Social Security tax calculator.

Sources

1. 31 U.S. Code § 3124, Exemption from taxation — Legal Information Institute, Cornell Law School. Accessed October 18, 2026.
2. State individual income tax rates and brackets, 2026 — Tax Foundation. Accessed October 18, 2026.
3. Technical Bulletin 58: capital gains surtax — Comptroller of Maryland. Accessed October 18, 2026.
4. 4% surtax on taxable income over $1 million — Massachusetts Department of Revenue. Accessed October 18, 2026.
5. Social Security (FICA) and Medicare deduction — Massachusetts Department of Revenue. Accessed October 18, 2026.
6. Net investment income tax — Minnesota Department of Revenue. Accessed October 18, 2026.
7. Capital gains tax — Washington State Department of Revenue. Accessed October 18, 2026.
8. Missouri capital gains deduction FAQs — Missouri Department of Revenue. Accessed October 18, 2026.
9. 2025 Form MO-1040 (federal income tax deduction, lines 12–13) — Missouri Department of Revenue. Accessed October 18, 2026.
10. PA personal income tax guide: deductions and credits — Pennsylvania Department of Revenue. Accessed October 18, 2026.
11. Ohio business income deduction under HB 96 — EY Tax News. Accessed October 18, 2026.
12. Ohio Revised Code chapter 718 (municipal income tax) — Ohio Laws. Accessed October 18, 2026.
13. New York City resident income tax rates — New York State Department of Taxation and Finance. Accessed October 18, 2026.
14. Interest and dividends tax repeal — New Hampshire Department of Revenue Administration. Accessed October 18, 2026.

Last checked October 18, 2026. State brackets, deductions and credits: each state's page in our paycheck calculator lists its sources.