AlabamaState income tax applies and the top rate is reached at relatively modest income levels.AlaskaAlaska does not levy a state wage income tax.ArizonaArizona uses a flat state income tax rate.ArkansasArkansas has a progressive state income tax system.CaliforniaCalifornia has progressive state income tax rates, so higher salaries usually face a meaningfully higher effective state burden.ColoradoColorado uses a flat state income tax rate.ConnecticutConnecticut has graduated state income tax rates.DelawareDelaware has progressive state income tax rates.FloridaFlorida does not levy a state wage income tax.GeorgiaGeorgia uses a single statewide income tax rate.HawaiiHawaii has steeply progressive state income tax rates.IdahoIdaho uses a flat state income tax rate.IllinoisIllinois uses a flat state income tax rate.IndianaIndiana has a flat state income tax rate; some counties also apply local tax that is not included by default.IowaIowa uses a single statewide income tax rate.KansasKansas has progressive state income tax rates.KentuckyKentucky uses a flat state income tax rate.LouisianaLouisiana uses a flat state income tax rate.MaineMaine has progressive state income tax rates.MarylandMaryland state income tax applies; some local income taxes can increase total withholding.MassachusettsMassachusetts generally uses a flat wage income tax rate.MichiganMichigan uses a flat state income tax rate.MinnesotaMinnesota has progressive state income tax rates.MississippiMississippi uses a single statewide income tax rate in 2026.MissouriMissouri has progressive state income tax rates.MontanaMontana has progressive state income tax rates.NebraskaNebraska has progressive state income tax rates.NevadaNevada does not levy a state wage income tax.New HampshireNew Hampshire does not tax wage income.New JerseyNew Jersey has progressive state income tax rates.New MexicoNew Mexico has progressive state income tax rates.New YorkNew York state income tax is progressive; New York City residents can also face local income tax.North CarolinaNorth Carolina uses a flat state income tax rate.North DakotaNorth Dakota has relatively low progressive state income tax rates.OhioOhio has progressive state income tax rates and some cities levy local income tax.OklahomaOklahoma has progressive state income tax rates.OregonOregon has progressive state income tax rates and no sales tax, so paycheck comparisons can be counterintuitive.PennsylvaniaPennsylvania uses a flat state income tax rate; some cities and school districts can add local tax.Rhode IslandRhode Island has progressive state income tax rates.South CarolinaSouth Carolina has progressive state income tax rates.South DakotaSouth Dakota does not levy a state wage income tax.TennesseeTennessee does not levy a state wage income tax.TexasTexas does not levy a state wage income tax.UtahUtah uses a flat state income tax rate.VermontVermont has progressive state income tax rates.VirginiaVirginia has progressive state income tax rates.WashingtonWashington does not levy a state wage income tax on wages.West VirginiaWest Virginia has progressive state income tax rates.WisconsinWisconsin has progressive state income tax rates.WyomingWyoming does not levy a state wage income tax.