Top Marginal State Individual Income Tax Rates (as of January 1, 2026)
Note: Map shows top marginal rates: the maximum statutory rate in each state. This map does not show effective tax rates, which would include the effects of various tax preferences. Local income taxes are not included. Washington's 9% rate only applies to high earners' capital gains income. Top rates exclude non-UI payroll taxes in CA (1.3%), MA (0.46%), and WA (0.58%), a 1% high earners' investment income surtax in MN, and a 2% high earners' capital gains surtax in MD.
Source: Tax Foundation; state tax statutes, forms, and instructions; Bloomberg Tax.Download Labeled Version
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