Allows partial deduction for federal income taxes paid on state returns.
No state personal income tax and no statewide sales tax.
Uniform 2.50% flat tax on all individual taxable income.
Top individual income tax rate reduced to 4.40%.
Highest state income tax in US (13.3% on $1M+ + 1.1% SDI payroll tax).
Flat 4.40% rate assessed directly on federal taxable income.
Seven progressive brackets with high standard deduction phase-outs.
No state sales tax; individual returns due on April 30.
Top rate of 10.75% applies to taxable income over $1,000,000.
Constitutional ban on personal wage and 1099 income tax.
Transitioned from graduated brackets to a single flat tax rate.
State tax return due April 20. Levies a 4% General Excise Tax (GET).
Single flat rate tied directly to federal adjusted gross income.
Constitutional uniform flat rate on individual net income.
Lowest flat income tax rate among non-zero states (+ county income tax).
Individual state tax return due April 30.
Three progressive individual income tax tiers.
Flat 4.00% rate (+ local occupational city/county wage taxes).
State tax return deadline is May 15.
Three progressive tax brackets matching federal standard deduction.
State tax plus mandatory county piggyback tax (2.25%–3.20%).
Flat 5.0% + 4.0% "Fair Share" surtax on taxable income exceeding $1,000,000.
Constitutional flat rate (+ select municipal city income taxes like Detroit 2.4%).
Four progressive tax brackets with top rate of 9.85%.
Flat 4.70% rate on income above $10,000 exemption threshold.
Top rate lowered to 4.80% (+ St. Louis and Kansas City 1% earnings tax).
No statewide sales tax; 2-tier income tax system.
Four progressive tax brackets with gradual top rate decreases.
No personal income tax or corporate income tax.
No individual wage tax and no general state sales tax.
Top tax rate of 10.75% on taxable income over $1,000,000.
Progressive rates indexed to federal standard deduction.
Top state rate is 10.90% (+ up to 3.876% NYC resident local income tax).
Flat tax system with scheduled incremental reductions.
Lowest top marginal rate among progressive income tax states.
Condensed into 2 tax brackets (+ municipal local city income taxes).
Six progressive tax brackets starting at 0.25%.
No statewide sales tax; top marginal income tax rate is 9.90%.
Flat 3.07% tax on gross taxable income (+ local Earned Income Tax EIT).
Three progressive tax brackets with $400 minimum LLC charge.
Top individual income tax rate reduced to 6.40%.
No individual or corporate state income tax.
Hall income tax fully repealed; no state personal earned income tax.
Constitutional amendment prohibiting state personal income tax.
Flat tax system utilizing targeted taxpayer tax credits.
Progressive rates indexed annually for inflation.
State tax return deadline is May 1.
No individual wage tax (7% tax applies only to high-value capital gains).
Substantial rate cuts enacted across all progressive brackets.
Four-tier progressive tax rate system.
No individual or corporate state income tax.
While the IRS collects federal income tax uniformly across all 50 states, state income taxes are governed independently by individual state legislatures. This creates three primary tax systems across the United States:
If you work remotely or perform 1099 contractor services across state lines, you generally file a tax return in your resident state and may need to file a non-resident state tax return in states where you performed work or where statutory economic nexus applies.
Explore Related Tax Calculators & Free IRS Tools
Official CPA explanations for zero-tax states, flat tax rates, graduated brackets, remote worker withholding, and state tax filing deadlines.