{ "_source": "State revenue department statutes as compiled by Tax Foundation, State Individual Income Tax Rates and Brackets, 2026", "_source_url": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "_asof": "2026-01-01", "_retrieved": "2026-07-13", "_notes": "top_rate_pct is the top statutory marginal rate on ordinary income (which includes interest) for tax year 2026. interest_taxed=false means the state levies no tax on interest income. Rates exclude local income taxes; states where local add-ons commonly apply to interest are flagged in local_note. Graduated-rate states apply lower rates at lower incomes — calculators should treat top_rate_pct as a ceiling preset and let users enter their own marginal rate. Refresh cadence: annually after each state legislative season.", "states": [ { "code": "AL", "name": "Alabama", "top_rate_pct": 5.00, "structure": "graduated", "interest_taxed": true }, { "code": "AK", "name": "Alaska", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "AZ", "name": "Arizona", "top_rate_pct": 2.50, "structure": "flat", "interest_taxed": true }, { "code": "AR", "name": "Arkansas", "top_rate_pct": 3.90, "structure": "graduated", "interest_taxed": true }, { "code": "CA", "name": "California", "top_rate_pct": 13.30, "structure": "graduated", "interest_taxed": true, "note": "Top rate includes the 1% mental health services surtax on taxable income over $1M; top rate without it is 12.3%." }, { "code": "CO", "name": "Colorado", "top_rate_pct": 4.40, "structure": "flat", "interest_taxed": true }, { "code": "CT", "name": "Connecticut", "top_rate_pct": 6.99, "structure": "graduated", "interest_taxed": true }, { "code": "DE", "name": "Delaware", "top_rate_pct": 6.60, "structure": "graduated", "interest_taxed": true }, { "code": "DC", "name": "District of Columbia", "top_rate_pct": 10.75, "structure": "graduated", "interest_taxed": true }, { "code": "FL", "name": "Florida", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "GA", "name": "Georgia", "top_rate_pct": 5.19, "structure": "flat", "interest_taxed": true }, { "code": "HI", "name": "Hawaii", "top_rate_pct": 11.00, "structure": "graduated", "interest_taxed": true }, { "code": "ID", "name": "Idaho", "top_rate_pct": 5.30, "structure": "flat", "interest_taxed": true }, { "code": "IL", "name": "Illinois", "top_rate_pct": 4.95, "structure": "flat", "interest_taxed": true }, { "code": "IN", "name": "Indiana", "top_rate_pct": 2.95, "structure": "flat", "interest_taxed": true, "local_note": "County income taxes apply on top of the state rate and generally reach interest income." }, { "code": "IA", "name": "Iowa", "top_rate_pct": 3.80, "structure": "flat", "interest_taxed": true }, { "code": "KS", "name": "Kansas", "top_rate_pct": 5.58, "structure": "graduated", "interest_taxed": true }, { "code": "KY", "name": "Kentucky", "top_rate_pct": 3.50, "structure": "flat", "interest_taxed": true, "local_note": "Local occupational license taxes are common but generally apply to wages/net profits, not interest." }, { "code": "LA", "name": "Louisiana", "top_rate_pct": 3.00, "structure": "flat", "interest_taxed": true }, { "code": "ME", "name": "Maine", "top_rate_pct": 7.15, "structure": "graduated", "interest_taxed": true }, { "code": "MD", "name": "Maryland", "top_rate_pct": 6.50, "structure": "graduated", "interest_taxed": true, "local_note": "County/city income taxes (roughly 2.25%–3.3%) apply in addition and reach interest income." }, { "code": "MA", "name": "Massachusetts", "top_rate_pct": 9.00, "structure": "graduated", "interest_taxed": true, "note": "5% standard rate plus 4% surtax on income over ~$1M; most savers' interest is taxed at 5%." }, { "code": "MI", "name": "Michigan", "top_rate_pct": 4.25, "structure": "flat", "interest_taxed": true, "local_note": "Some cities (e.g., Detroit) levy resident income taxes that reach interest income." }, { "code": "MN", "name": "Minnesota", "top_rate_pct": 9.85, "structure": "graduated", "interest_taxed": true, "note": "An additional 1% surtax applies to net investment income (including interest) over $1M." }, { "code": "MS", "name": "Mississippi", "top_rate_pct": 4.00, "structure": "flat", "interest_taxed": true }, { "code": "MO", "name": "Missouri", "top_rate_pct": 4.70, "structure": "graduated", "interest_taxed": true }, { "code": "MT", "name": "Montana", "top_rate_pct": 5.65, "structure": "graduated", "interest_taxed": true }, { "code": "NE", "name": "Nebraska", "top_rate_pct": 4.55, "structure": "graduated", "interest_taxed": true }, { "code": "NV", "name": "Nevada", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "NH", "name": "New Hampshire", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false, "note": "The interest & dividends tax was fully repealed effective 2025." }, { "code": "NJ", "name": "New Jersey", "top_rate_pct": 10.75, "structure": "graduated", "interest_taxed": true }, { "code": "NM", "name": "New Mexico", "top_rate_pct": 5.90, "structure": "graduated", "interest_taxed": true }, { "code": "NY", "name": "New York", "top_rate_pct": 10.90, "structure": "graduated", "interest_taxed": true, "local_note": "New York City residents pay an additional local income tax (up to 3.876%) that reaches interest income; Yonkers levies a surcharge." }, { "code": "NC", "name": "North Carolina", "top_rate_pct": 3.99, "structure": "flat", "interest_taxed": true }, { "code": "ND", "name": "North Dakota", "top_rate_pct": 2.50, "structure": "graduated", "interest_taxed": true }, { "code": "OH", "name": "Ohio", "top_rate_pct": 2.75, "structure": "flat", "interest_taxed": true, "note": "Flat 2.75% on nonbusiness income above $26,050; income below that is untaxed. Municipal income taxes generally do not apply to interest.", "local_note": "Municipal income taxes generally exclude interest income." }, { "code": "OK", "name": "Oklahoma", "top_rate_pct": 4.50, "structure": "graduated", "interest_taxed": true }, { "code": "OR", "name": "Oregon", "top_rate_pct": 9.90, "structure": "graduated", "interest_taxed": true, "local_note": "Portland-area local taxes (Multnomah County, Metro) add to the rate for higher earners and reach interest income." }, { "code": "PA", "name": "Pennsylvania", "top_rate_pct": 3.07, "structure": "flat", "interest_taxed": true, "local_note": "Local earned income taxes apply to wages, not interest." }, { "code": "RI", "name": "Rhode Island", "top_rate_pct": 5.99, "structure": "graduated", "interest_taxed": true }, { "code": "SC", "name": "South Carolina", "top_rate_pct": 6.00, "structure": "graduated", "interest_taxed": true, "note": "Top rate temporarily reduced; scheduled adjustments continue after June 30, 2026." }, { "code": "SD", "name": "South Dakota", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "TN", "name": "Tennessee", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "TX", "name": "Texas", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false }, { "code": "UT", "name": "Utah", "top_rate_pct": 4.50, "structure": "flat", "interest_taxed": true }, { "code": "VT", "name": "Vermont", "top_rate_pct": 8.75, "structure": "graduated", "interest_taxed": true }, { "code": "VA", "name": "Virginia", "top_rate_pct": 5.75, "structure": "graduated", "interest_taxed": true }, { "code": "WA", "name": "Washington", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false, "note": "Washington taxes certain capital gains (7%–9%) but levies no tax on interest income." }, { "code": "WV", "name": "West Virginia", "top_rate_pct": 4.82, "structure": "graduated", "interest_taxed": true }, { "code": "WI", "name": "Wisconsin", "top_rate_pct": 7.65, "structure": "graduated", "interest_taxed": true }, { "code": "WY", "name": "Wyoming", "top_rate_pct": 0.00, "structure": "none", "interest_taxed": false } ] }