State Tax Guides 2026

State tax structures vary dramatically across the United States. Where you live can change your total tax burden by thousands of dollars per year, even if your federal return looks identical to someone in another state. Select your state below for paycheck calculators, income tax guides, and OBBBA conformity information based on official state revenue department data.

How State Income Tax Systems Differ

No Income Tax (9 states)

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming impose no state income tax on wages and salaries. These states fund government services through sales taxes, property taxes, or natural resource revenues. Workers in these states still pay federal income tax and FICA, but owe nothing to the state on earned income.

Flat-Rate Income Tax (13 states)

Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, North Carolina, Pennsylvania, Utah use a single flat tax rate applied uniformly to all taxable income regardless of how much you earn. Flat-rate systems make take-home pay easy to predict and withholding straightforward, since the same percentage applies whether you earn $30,000 or $300,000.

Graduated (Progressive) Income Tax (29 states + DC)

Most states use a graduated bracket system similar to the federal approach, where higher income is taxed at progressively higher marginal rates. The number of brackets, the threshold amounts, and the top marginal rates vary significantly by state. Some states index their brackets for inflation annually; others have not updated thresholds in years.

OBBBA Conformity Across States

The One Big Beautiful Bill Act (OBBBA) created new federal tax deductions starting in 2025: a tips deduction (up to $25,000), an overtime premium deduction ($12,500/$25,000), a senior bonus deduction ($6,000 for age 65+), and a raised SALT cap ($40,400). Each state must decide independently whether to conform to these federal changes or decouple from them.

Among the 50 states with full guides on this site:

• 7 states conform to the OBBBA tips and overtime deductions, either through rolling IRC conformity or explicit state legislation.
• 7 states have decoupled and will not allow the OBBBA deductions on state returns.
• 28 states have unclear or partial conformity pending official state guidance.
• 5 states have no income tax, so OBBBA conformity is not applicable.

Each state guide on this site includes the current conformity status for tips, overtime, and the senior bonus deduction, along with a source citation and a note where the status is unconfirmed.

Sales Tax Across the States

State sales tax rates and rules differ sharply. Some states tax groceries at the full rate; others exempt them entirely or use a reduced rate. Some states allow significant local sales taxes on top of the state rate; others pre-empt local sales taxes entirely. Five states have no state sales tax at all. See each state guide for the current combined rate and grocery tax treatment.

Property Tax

Effective property tax rates vary from under 0.5% of assessed home value in some low-tax states to over 2.0% in high-tax states. Property taxes are the primary funding source for local schools and municipal services. The OBBBA raised the federal SALT deduction cap from $10,000 to $40,400, which matters most to homeowners in high-property-tax states who itemize on their federal return.

All figures on this page are sourced from official state revenue department publications. See each state guide for source citations and last-updated dates.