Figure 3

One-third of states have flat taxes

State top marginal individual income tax rate and structure, July 2026

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Source: Author; Tax Foundation.

Note: Does not include federal or local income taxes. Top rates exclude non-unemployment insurance payroll taxes in CA (1.3%); MA (0.46%); and WA (0.58%); MN's 1% investment income surtax; MD's 2% high earners' capital gains surtax; and WA's 9.9% capital gains rate.