The highest income tax rate in each state

California and New York have the highest top tax rates for earned income, but not everyone pays that rate. Most states have several tax brackets so lower-income residents pay a lower percentage of their income. Nine states have no tax on earned income.

A map shows New York, California and New Jersey with the highest top tax rates. Rolling over shows most states have a range of tax brackets.

Rates for tax year 2023, as of Jan. 1, 2023. Click on states to see highest and lowest rates.

Chart: The Conversation/CC-BY-NDSource: Federation of Tax AdministratorsGet the dataEmbed Download imageCreated with Datawrapper