{ "_meta": { "source": "Tax Foundation, State Individual Income Tax Rates and Brackets (2026 & 2025 sheets), data as of Feb 11, 2026.", "sourceUrl": "https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/", "lastUpdated": "2026-06-05", "notes": [ "Brackets are taxable-income breakpoints; 'upTo' is the upper bound of that rate's slice (null = no upper bound). A leading 0% bracket means income below that threshold is untaxed.", "Single and MFJ brackets, standard deductions, personal exemptions, and per-dependent exemptions are from Tax Foundation. Head of Household (hoh) and Married Filing Separately (mfs) are aliased to single-filer values as an approximation; a few states have distinct HOH schedules not modeled here.", "exemption.type / dependentType: 'deduction' subtracts from taxable income; 'credit' subtracts from tax due; 'none' = not offered. Personal exemption amounts are taxpayer-only (single = 1, MFJ = 2); 'dependent' is the per-dependent amount.", "Local taxes (e.g., MD county, NYC/Yonkers, PA/OH municipal) and state-specific AGI add/subtractions are NOT included. State tax is applied to federal AGI as an estimate.", "Federal income tax deductibility is modeled for the states that allow it (AL full; MO capped+AGI-phased; OR capped+phased) via each state's 'federalDeduction'. High-earner bracket recapture (NY/CT/NE) is not modeled." ] }, "states": { "AL": { "name": "Alabama", "type": "progressive", "federalDeduction": { "type": "full", "_note": "Alabama allows a full deduction of federal income tax paid/accrued." }, "years": { "2026": { "brackets": { "single": [ { "rate": 0.02, "upTo": 500 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.05, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.04, "upTo": 6000 }, { "rate": 0.05, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3000, "mfj": 8500, "hoh": 3000, "mfs": 3000 }, "exemption": { "type": "deduction", "single": 1500, "mfj": 3000, "hoh": 1500, "mfs": 1500, "dependent": 1000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.02, "upTo": 500 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.05, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.04, "upTo": 6000 }, { "rate": 0.05, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3000, "mfj": 8500, "hoh": 3000, "mfs": 3000 }, "exemption": { "type": "deduction", "single": 1500, "mfj": 3000, "hoh": 1500, "mfs": 1500, "dependent": 1000, "dependentType": "deduction" } } } }, "AK": { "name": "Alaska", "type": "none" }, "AZ": { "name": "Arizona", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.025, "upTo": null } ], "mfj": [ { "rate": 0.025, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8350, "mfj": 16700, "hoh": 8350, "mfs": 8350 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 100, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.025, "upTo": null } ], "mfj": [ { "rate": 0.025, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 100, "dependentType": "credit" } } } }, "AR": { "name": "Arkansas", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.02, "upTo": 4600 }, { "rate": 0.039, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 4600 }, { "rate": 0.039, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2470, "mfj": 4940, "hoh": 2470, "mfs": 2470 }, "exemption": { "type": "credit", "single": 29, "mfj": 58, "hoh": 29, "mfs": 29, "dependent": 29, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.02, "upTo": 4600 }, { "rate": 0.039, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 4600 }, { "rate": 0.039, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2410, "mfj": 4820, "hoh": 2410, "mfs": 2410 }, "exemption": { "type": "credit", "single": 29, "mfj": 58, "hoh": 29, "mfs": 29, "dependent": 29, "dependentType": "credit" } } } }, "CA": { "name": "California", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.01, "upTo": 11079 }, { "rate": 0.02, "upTo": 26264 }, { "rate": 0.04, "upTo": 41452 }, { "rate": 0.06, "upTo": 57542 }, { "rate": 0.08, "upTo": 72724 }, { "rate": 0.093, "upTo": 371479 }, { "rate": 0.103, "upTo": 445771 }, { "rate": 0.113, "upTo": 742953 }, { "rate": 0.123, "upTo": 1000000 }, { "rate": 0.133, "upTo": null } ], "mfj": [ { "rate": 0.01, "upTo": 22158 }, { "rate": 0.02, "upTo": 52528 }, { "rate": 0.04, "upTo": 82904 }, { "rate": 0.06, "upTo": 115084 }, { "rate": 0.08, "upTo": 145448 }, { "rate": 0.093, "upTo": 742958 }, { "rate": 0.103, "upTo": 891542 }, { "rate": 0.113, "upTo": 1000000 }, { "rate": 0.123, "upTo": 1485906 }, { "rate": 0.133, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 5540, "mfj": 11080, "hoh": 5540, "mfs": 5540 }, "exemption": { "type": "credit", "single": 153, "mfj": 306, "hoh": 153, "mfs": 153, "dependent": 153, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.01, "upTo": 11079 }, { "rate": 0.02, "upTo": 26264 }, { "rate": 0.04, "upTo": 41452 }, { "rate": 0.06, "upTo": 57542 }, { "rate": 0.08, "upTo": 72724 }, { "rate": 0.093, "upTo": 371479 }, { "rate": 0.103, "upTo": 445771 }, { "rate": 0.113, "upTo": 742953 }, { "rate": 0.123, "upTo": 1000000 }, { "rate": 0.133, "upTo": null } ], "mfj": [ { "rate": 0.01, "upTo": 22158 }, { "rate": 0.02, "upTo": 52528 }, { "rate": 0.04, "upTo": 82904 }, { "rate": 0.06, "upTo": 115084 }, { "rate": 0.08, "upTo": 145448 }, { "rate": 0.093, "upTo": 742958 }, { "rate": 0.103, "upTo": 891542 }, { "rate": 0.113, "upTo": 1000000 }, { "rate": 0.123, "upTo": 1485906 }, { "rate": 0.133, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 5706, "mfj": 11412, "hoh": 5706, "mfs": 5706 }, "exemption": { "type": "credit", "single": 153, "mfj": 306, "hoh": 153, "mfs": 153, "dependent": 153, "dependentType": "credit" } } } }, "CO": { "name": "Colorado", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.044, "upTo": null } ], "mfj": [ { "rate": 0.044, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.044, "upTo": null } ], "mfj": [ { "rate": 0.044, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "CT": { "name": "Connecticut", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.02, "upTo": 10000 }, { "rate": 0.045, "upTo": 50000 }, { "rate": 0.055, "upTo": 100000 }, { "rate": 0.06, "upTo": 200000 }, { "rate": 0.065, "upTo": 250000 }, { "rate": 0.069, "upTo": 500000 }, { "rate": 0.0699, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 20000 }, { "rate": 0.045, "upTo": 100000 }, { "rate": 0.055, "upTo": 200000 }, { "rate": 0.06, "upTo": 400000 }, { "rate": 0.065, "upTo": 500000 }, { "rate": 0.069, "upTo": 1000000 }, { "rate": 0.0699, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 15000, "mfj": 24000, "hoh": 15000, "mfs": 15000, "dependent": 0, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.02, "upTo": 10000 }, { "rate": 0.045, "upTo": 50000 }, { "rate": 0.055, "upTo": 100000 }, { "rate": 0.06, "upTo": 200000 }, { "rate": 0.065, "upTo": 250000 }, { "rate": 0.069, "upTo": 500000 }, { "rate": 0.0699, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 20000 }, { "rate": 0.045, "upTo": 100000 }, { "rate": 0.055, "upTo": 200000 }, { "rate": 0.06, "upTo": 400000 }, { "rate": 0.065, "upTo": 500000 }, { "rate": 0.069, "upTo": 1000000 }, { "rate": 0.0699, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 15000, "mfj": 24000, "hoh": 15000, "mfs": 15000, "dependent": 0, "dependentType": "deduction" } } } }, "DE": { "name": "Delaware", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 2000 }, { "rate": 0.022, "upTo": 5000 }, { "rate": 0.039, "upTo": 10000 }, { "rate": 0.048, "upTo": 20000 }, { "rate": 0.052, "upTo": 25000 }, { "rate": 0.0555, "upTo": 60000 }, { "rate": 0.066, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 2000 }, { "rate": 0.022, "upTo": 5000 }, { "rate": 0.039, "upTo": 10000 }, { "rate": 0.048, "upTo": 20000 }, { "rate": 0.052, "upTo": 25000 }, { "rate": 0.0555, "upTo": 60000 }, { "rate": 0.066, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3250, "mfj": 6500, "hoh": 3250, "mfs": 3250 }, "exemption": { "type": "credit", "single": 110, "mfj": 220, "hoh": 110, "mfs": 110, "dependent": 110, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 2000 }, { "rate": 0.022, "upTo": 5000 }, { "rate": 0.039, "upTo": 10000 }, { "rate": 0.048, "upTo": 20000 }, { "rate": 0.052, "upTo": 25000 }, { "rate": 0.0555, "upTo": 60000 }, { "rate": 0.066, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 2000 }, { "rate": 0.022, "upTo": 5000 }, { "rate": 0.039, "upTo": 10000 }, { "rate": 0.048, "upTo": 20000 }, { "rate": 0.052, "upTo": 25000 }, { "rate": 0.0555, "upTo": 60000 }, { "rate": 0.066, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3250, "mfj": 6500, "hoh": 3250, "mfs": 3250 }, "exemption": { "type": "credit", "single": 110, "mfj": 220, "hoh": 110, "mfs": 110, "dependent": 110, "dependentType": "credit" } } } }, "DC": { "name": "District of Columbia", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.04, "upTo": 10000 }, { "rate": 0.06, "upTo": 40000 }, { "rate": 0.065, "upTo": 60000 }, { "rate": 0.085, "upTo": 250000 }, { "rate": 0.0925, "upTo": 500000 }, { "rate": 0.0975, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "mfj": [ { "rate": 0.04, "upTo": 10000 }, { "rate": 0.06, "upTo": 40000 }, { "rate": 0.065, "upTo": 60000 }, { "rate": 0.085, "upTo": 250000 }, { "rate": 0.0925, "upTo": 500000 }, { "rate": 0.0975, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.04, "upTo": 10000 }, { "rate": 0.06, "upTo": 40000 }, { "rate": 0.065, "upTo": 60000 }, { "rate": 0.085, "upTo": 250000 }, { "rate": 0.0925, "upTo": 500000 }, { "rate": 0.0975, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "mfj": [ { "rate": 0.04, "upTo": 10000 }, { "rate": 0.06, "upTo": 40000 }, { "rate": 0.065, "upTo": 60000 }, { "rate": 0.085, "upTo": 250000 }, { "rate": 0.0925, "upTo": 500000 }, { "rate": 0.0975, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "FL": { "name": "Florida", "type": "none" }, "GA": { "name": "Georgia", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0519, "upTo": null } ], "mfj": [ { "rate": 0.0519, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12000, "mfj": 24000, "hoh": 12000, "mfs": 12000 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0519, "upTo": null } ], "mfj": [ { "rate": 0.0519, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12000, "mfj": 24000, "hoh": 12000, "mfs": 12000 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4000, "dependentType": "deduction" } } } }, "HI": { "name": "Hawaii", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.014, "upTo": 9600 }, { "rate": 0.032, "upTo": 14400 }, { "rate": 0.055, "upTo": 19200 }, { "rate": 0.064, "upTo": 24000 }, { "rate": 0.068, "upTo": 36000 }, { "rate": 0.072, "upTo": 48000 }, { "rate": 0.076, "upTo": 125000 }, { "rate": 0.079, "upTo": 175000 }, { "rate": 0.0825, "upTo": 225000 }, { "rate": 0.09, "upTo": 275000 }, { "rate": 0.1, "upTo": 325000 }, { "rate": 0.11, "upTo": null } ], "mfj": [ { "rate": 0.014, "upTo": 19200 }, { "rate": 0.032, "upTo": 28800 }, { "rate": 0.055, "upTo": 38400 }, { "rate": 0.064, "upTo": 48000 }, { "rate": 0.068, "upTo": 72000 }, { "rate": 0.072, "upTo": 96000 }, { "rate": 0.076, "upTo": 250000 }, { "rate": 0.079, "upTo": 350000 }, { "rate": 0.0825, "upTo": 450000 }, { "rate": 0.09, "upTo": 550000 }, { "rate": 0.1, "upTo": 650000 }, { "rate": 0.11, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 4400, "mfj": 8800, "hoh": 4400, "mfs": 4400 }, "exemption": { "type": "deduction", "single": 1144, "mfj": 2288, "hoh": 1144, "mfs": 1144, "dependent": 1144, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.014, "upTo": 9600 }, { "rate": 0.032, "upTo": 14400 }, { "rate": 0.055, "upTo": 19200 }, { "rate": 0.064, "upTo": 24000 }, { "rate": 0.068, "upTo": 36000 }, { "rate": 0.072, "upTo": 48000 }, { "rate": 0.076, "upTo": 125000 }, { "rate": 0.079, "upTo": 175000 }, { "rate": 0.0825, "upTo": 225000 }, { "rate": 0.09, "upTo": 275000 }, { "rate": 0.1, "upTo": 325000 }, { "rate": 0.11, "upTo": null } ], "mfj": [ { "rate": 0.014, "upTo": 19200 }, { "rate": 0.032, "upTo": 28800 }, { "rate": 0.055, "upTo": 38400 }, { "rate": 0.064, "upTo": 48000 }, { "rate": 0.068, "upTo": 72000 }, { "rate": 0.072, "upTo": 96000 }, { "rate": 0.076, "upTo": 250000 }, { "rate": 0.079, "upTo": 350000 }, { "rate": 0.0825, "upTo": 450000 }, { "rate": 0.09, "upTo": 550000 }, { "rate": 0.1, "upTo": 650000 }, { "rate": 0.11, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 4400, "mfj": 8800, "hoh": 4400, "mfs": 4400 }, "exemption": { "type": "deduction", "single": 1144, "mfj": 2288, "hoh": 1144, "mfs": 1144, "dependent": 1144, "dependentType": "deduction" } } } }, "ID": { "name": "Idaho", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 4811 }, { "rate": 0.053, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 9622 }, { "rate": 0.053, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 4811 }, { "rate": 0.053, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 9622 }, { "rate": 0.053, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "IL": { "name": "Illinois", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0495, "upTo": null } ], "mfj": [ { "rate": 0.0495, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2925, "mfj": 5850, "hoh": 2925, "mfs": 2925, "dependent": 2925, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0495, "upTo": null } ], "mfj": [ { "rate": 0.0495, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2850, "mfj": 5700, "hoh": 2850, "mfs": 2850, "dependent": 2850, "dependentType": "deduction" } } } }, "IN": { "name": "Indiana", "type": "flat", "localNote": "Indiana counties levy a local income tax not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0295, "upTo": null } ], "mfj": [ { "rate": 0.0295, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.03, "upTo": null } ], "mfj": [ { "rate": 0.03, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1000, "dependentType": "deduction" } } } }, "IA": { "name": "Iowa", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.038, "upTo": null } ], "mfj": [ { "rate": 0.038, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "credit", "single": 40, "mfj": 80, "hoh": 40, "mfs": 40, "dependent": 40, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.038, "upTo": null } ], "mfj": [ { "rate": 0.038, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "credit", "single": 40, "mfj": 80, "hoh": 40, "mfs": 40, "dependent": 40, "dependentType": "credit" } } } }, "KS": { "name": "Kansas", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.052, "upTo": 23000 }, { "rate": 0.0558, "upTo": null } ], "mfj": [ { "rate": 0.052, "upTo": 46000 }, { "rate": 0.0558, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3605, "mfj": 8240, "hoh": 3605, "mfs": 3605 }, "exemption": { "type": "deduction", "single": 9160, "mfj": 18320, "hoh": 9160, "mfs": 9160, "dependent": 2320, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.052, "upTo": 23000 }, { "rate": 0.0558, "upTo": null } ], "mfj": [ { "rate": 0.052, "upTo": 46000 }, { "rate": 0.0558, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3605, "mfj": 8240, "hoh": 3605, "mfs": 3605 }, "exemption": { "type": "deduction", "single": 9160, "mfj": 18320, "hoh": 9160, "mfs": 9160, "dependent": 2320, "dependentType": "deduction" } } } }, "KY": { "name": "Kentucky", "type": "flat", "localNote": "Some Kentucky localities levy an occupational/local tax not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.035, "upTo": null } ], "mfj": [ { "rate": 0.035, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3360, "mfj": 3360, "hoh": 3360, "mfs": 3360 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.04, "upTo": null } ], "mfj": [ { "rate": 0.04, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3270, "mfj": 3270, "hoh": 3270, "mfs": 3270 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "LA": { "name": "Louisiana", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.03, "upTo": null } ], "mfj": [ { "rate": 0.03, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12875, "mfj": 25750, "hoh": 12875, "mfs": 12875 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.03, "upTo": null } ], "mfj": [ { "rate": 0.03, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12500, "mfj": 25000, "hoh": 12500, "mfs": 12500 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "ME": { "name": "Maine", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.058, "upTo": 27399 }, { "rate": 0.0675, "upTo": 64849 }, { "rate": 0.0715, "upTo": null } ], "mfj": [ { "rate": 0.058, "upTo": 54849 }, { "rate": 0.0675, "upTo": 129749 }, { "rate": 0.0715, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8350, "mfj": 16700, "hoh": 8350, "mfs": 8350 }, "exemption": { "type": "deduction", "single": 5300, "mfj": 10600, "hoh": 5300, "mfs": 5300, "dependent": 305, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.058, "upTo": 27399 }, { "rate": 0.0675, "upTo": 64849 }, { "rate": 0.0715, "upTo": null } ], "mfj": [ { "rate": 0.058, "upTo": 54849 }, { "rate": 0.0675, "upTo": 129749 }, { "rate": 0.0715, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15000, "mfj": 30000, "hoh": 15000, "mfs": 15000 }, "exemption": { "type": "deduction", "single": 5150, "mfj": 10300, "hoh": 5150, "mfs": 5150, "dependent": 305, "dependentType": "credit" } } } }, "MD": { "name": "Maryland", "type": "progressive", "localNote": "Maryland counties levy a local income tax (~2.25%\u20133.2%) not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.03, "upTo": 2000 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.0475, "upTo": 100000 }, { "rate": 0.05, "upTo": 125000 }, { "rate": 0.0525, "upTo": 150000 }, { "rate": 0.055, "upTo": 250000 }, { "rate": 0.0575, "upTo": 500000 }, { "rate": 0.0625, "upTo": 1000000 }, { "rate": 0.065, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.03, "upTo": 2000 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.0475, "upTo": 150000 }, { "rate": 0.05, "upTo": 175000 }, { "rate": 0.0525, "upTo": 225000 }, { "rate": 0.055, "upTo": 300000 }, { "rate": 0.0575, "upTo": 600000 }, { "rate": 0.0625, "upTo": 1200000 }, { "rate": 0.065, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3350, "mfj": 6700, "hoh": 3350, "mfs": 3350 }, "exemption": { "type": "deduction", "single": 3200, "mfj": 6400, "hoh": 3200, "mfs": 3200, "dependent": 3200, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.03, "upTo": 2000 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.0475, "upTo": 100000 }, { "rate": 0.05, "upTo": 125000 }, { "rate": 0.0525, "upTo": 150000 }, { "rate": 0.055, "upTo": 250000 }, { "rate": 0.0575, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 1000 }, { "rate": 0.03, "upTo": 2000 }, { "rate": 0.04, "upTo": 3000 }, { "rate": 0.0475, "upTo": 150000 }, { "rate": 0.05, "upTo": 175000 }, { "rate": 0.0525, "upTo": 225000 }, { "rate": 0.055, "upTo": 300000 }, { "rate": 0.0575, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 3350, "mfj": 6700, "hoh": 3350, "mfs": 3350 }, "exemption": { "type": "deduction", "single": 3200, "mfj": 6400, "hoh": 3200, "mfs": 3200, "dependent": 3200, "dependentType": "deduction" } } } }, "MA": { "name": "Massachusetts", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.05, "upTo": 1083150 }, { "rate": 0.09, "upTo": null } ], "mfj": [ { "rate": 0.05, "upTo": 1083150 }, { "rate": 0.09, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 4400, "mfj": 8800, "hoh": 4400, "mfs": 4400, "dependent": 1000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.05, "upTo": 1083150 }, { "rate": 0.09, "upTo": null } ], "mfj": [ { "rate": 0.05, "upTo": 1083150 }, { "rate": 0.09, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 4400, "mfj": 8800, "hoh": 4400, "mfs": 4400, "dependent": 1000, "dependentType": "deduction" } } } }, "MI": { "name": "Michigan", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0425, "upTo": null } ], "mfj": [ { "rate": 0.0425, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 5900, "mfj": 11800, "hoh": 5900, "mfs": 5900, "dependent": 5900, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0425, "upTo": null } ], "mfj": [ { "rate": 0.0425, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 5800, "mfj": 11600, "hoh": 5800, "mfs": 5800, "dependent": 5800, "dependentType": "deduction" } } } }, "MN": { "name": "Minnesota", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0535, "upTo": 33310 }, { "rate": 0.068, "upTo": 109430 }, { "rate": 0.0785, "upTo": 203150 }, { "rate": 0.0985, "upTo": null } ], "mfj": [ { "rate": 0.0535, "upTo": 48700 }, { "rate": 0.068, "upTo": 193480 }, { "rate": 0.0785, "upTo": 337930 }, { "rate": 0.0985, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15300, "mfj": 30600, "hoh": 15300, "mfs": 15300 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 5300, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0535, "upTo": 32570 }, { "rate": 0.068, "upTo": 106990 }, { "rate": 0.0785, "upTo": 198630 }, { "rate": 0.0985, "upTo": null } ], "mfj": [ { "rate": 0.0535, "upTo": 47620 }, { "rate": 0.068, "upTo": 189180 }, { "rate": 0.0785, "upTo": 330410 }, { "rate": 0.0985, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 14950, "mfj": 29900, "hoh": 14950, "mfs": 14950 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 5200, "dependentType": "deduction" } } } }, "MS": { "name": "Mississippi", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 10000 }, { "rate": 0.04, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 10000 }, { "rate": 0.04, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2300, "mfj": 4600, "hoh": 2300, "mfs": 2300 }, "exemption": { "type": "deduction", "single": 6000, "mfj": 12000, "hoh": 6000, "mfs": 6000, "dependent": 1500, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 10000 }, { "rate": 0.044, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 10000 }, { "rate": 0.044, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2300, "mfj": 4600, "hoh": 2300, "mfs": 2300 }, "exemption": { "type": "deduction", "single": 6000, "mfj": 12000, "hoh": 6000, "mfs": 6000, "dependent": 1500, "dependentType": "deduction" } } } }, "MO": { "name": "Missouri", "type": "progressive", "federalDeduction": { "type": "capped-percent", "_note": "Missouri: federal income tax up to the cap, multiplied by an AGI-based percentage (phases to 0% above $125k MO AGI).", "cap": { "single": 5000, "mfj": 10000, "mfs": 5000, "hoh": 5000 }, "percentBands": [ { "upTo": 25000, "pct": 0.35 }, { "upTo": 50000, "pct": 0.25 }, { "upTo": 100000, "pct": 0.15 }, { "upTo": 125000, "pct": 0.05 }, { "upTo": null, "pct": 0 } ] }, "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 1348 }, { "rate": 0.02, "upTo": 2696 }, { "rate": 0.025, "upTo": 4044 }, { "rate": 0.03, "upTo": 5392 }, { "rate": 0.035, "upTo": 6740 }, { "rate": 0.04, "upTo": 8088 }, { "rate": 0.045, "upTo": 9436 }, { "rate": 0.047, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 1348 }, { "rate": 0.02, "upTo": 2696 }, { "rate": 0.025, "upTo": 4044 }, { "rate": 0.03, "upTo": 5392 }, { "rate": 0.035, "upTo": 6740 }, { "rate": 0.04, "upTo": 8088 }, { "rate": 0.045, "upTo": 9436 }, { "rate": 0.047, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 1313 }, { "rate": 0.02, "upTo": 2626 }, { "rate": 0.025, "upTo": 3939 }, { "rate": 0.03, "upTo": 5252 }, { "rate": 0.035, "upTo": 6565 }, { "rate": 0.04, "upTo": 7878 }, { "rate": 0.045, "upTo": 9191 }, { "rate": 0.047, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 1313 }, { "rate": 0.02, "upTo": 2626 }, { "rate": 0.025, "upTo": 3939 }, { "rate": 0.03, "upTo": 5252 }, { "rate": 0.035, "upTo": 6565 }, { "rate": 0.04, "upTo": 7878 }, { "rate": 0.045, "upTo": 9191 }, { "rate": 0.047, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "MT": { "name": "Montana", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.047, "upTo": 47500 }, { "rate": 0.0565, "upTo": null } ], "mfj": [ { "rate": 0.047, "upTo": 95000 }, { "rate": 0.0565, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.047, "upTo": 21100 }, { "rate": 0.059, "upTo": null } ], "mfj": [ { "rate": 0.047, "upTo": 42200 }, { "rate": 0.059, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 31500, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "NE": { "name": "Nebraska", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0246, "upTo": 4130 }, { "rate": 0.0351, "upTo": 24760 }, { "rate": 0.0455, "upTo": null } ], "mfj": [ { "rate": 0.0246, "upTo": 8250 }, { "rate": 0.0351, "upTo": 49530 }, { "rate": 0.0455, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8850, "mfj": 17700, "hoh": 8850, "mfs": 8850 }, "exemption": { "type": "credit", "single": 176, "mfj": 352, "hoh": 176, "mfs": 176, "dependent": 176, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.0246, "upTo": 4030 }, { "rate": 0.0351, "upTo": 24120 }, { "rate": 0.0501, "upTo": 38870 }, { "rate": 0.052, "upTo": null } ], "mfj": [ { "rate": 0.0246, "upTo": 8040 }, { "rate": 0.0351, "upTo": 48250 }, { "rate": 0.0501, "upTo": 77730 }, { "rate": 0.052, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8600, "mfj": 17200, "hoh": 8600, "mfs": 8600 }, "exemption": { "type": "credit", "single": 171, "mfj": 342, "hoh": 171, "mfs": 171, "dependent": 171, "dependentType": "credit" } } } }, "NV": { "name": "Nevada", "type": "none" }, "NH": { "name": "New Hampshire", "type": "none", "_note": "No tax on earned/self-employment income." }, "NJ": { "name": "New Jersey", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.014, "upTo": 20000 }, { "rate": 0.0175, "upTo": 35000 }, { "rate": 0.035, "upTo": 40000 }, { "rate": 0.05525, "upTo": 75000 }, { "rate": 0.0637, "upTo": 500000 }, { "rate": 0.0897, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "mfj": [ { "rate": 0.014, "upTo": 20000 }, { "rate": 0.0175, "upTo": 50000 }, { "rate": 0.0245, "upTo": 70000 }, { "rate": 0.035, "upTo": 80000 }, { "rate": 0.05525, "upTo": 150000 }, { "rate": 0.0637, "upTo": 500000 }, { "rate": 0.0897, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1500, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.014, "upTo": 20000 }, { "rate": 0.0175, "upTo": 35000 }, { "rate": 0.035, "upTo": 40000 }, { "rate": 0.05525, "upTo": 75000 }, { "rate": 0.0637, "upTo": 500000 }, { "rate": 0.0897, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "mfj": [ { "rate": 0.014, "upTo": 20000 }, { "rate": 0.0175, "upTo": 50000 }, { "rate": 0.0245, "upTo": 70000 }, { "rate": 0.035, "upTo": 80000 }, { "rate": 0.05525, "upTo": 150000 }, { "rate": 0.0637, "upTo": 500000 }, { "rate": 0.0897, "upTo": 1000000 }, { "rate": 0.1075, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1500, "dependentType": "deduction" } } } }, "NM": { "name": "New Mexico", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.015, "upTo": 5500 }, { "rate": 0.032, "upTo": 16500 }, { "rate": 0.043, "upTo": 33500 }, { "rate": 0.047, "upTo": 66500 }, { "rate": 0.049, "upTo": 210000 }, { "rate": 0.059, "upTo": null } ], "mfj": [ { "rate": 0.015, "upTo": 8000 }, { "rate": 0.032, "upTo": 25000 }, { "rate": 0.043, "upTo": 50000 }, { "rate": 0.047, "upTo": 100000 }, { "rate": 0.049, "upTo": 315000 }, { "rate": 0.059, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.015, "upTo": 5500 }, { "rate": 0.032, "upTo": 16500 }, { "rate": 0.043, "upTo": 33500 }, { "rate": 0.047, "upTo": 66500 }, { "rate": 0.049, "upTo": 210000 }, { "rate": 0.059, "upTo": null } ], "mfj": [ { "rate": 0.015, "upTo": 8000 }, { "rate": 0.032, "upTo": 25000 }, { "rate": 0.043, "upTo": 50000 }, { "rate": 0.047, "upTo": 100000 }, { "rate": 0.049, "upTo": 315000 }, { "rate": 0.059, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 23625, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4000, "dependentType": "deduction" } } } }, "NY": { "name": "New York", "type": "progressive", "localNote": "New York City and Yonkers levy a local income tax not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.039, "upTo": 8500 }, { "rate": 0.044, "upTo": 11700 }, { "rate": 0.0515, "upTo": 13900 }, { "rate": 0.054, "upTo": 80650 }, { "rate": 0.059, "upTo": 215400 }, { "rate": 0.0685, "upTo": 1077550 }, { "rate": 0.0965, "upTo": 5000000 }, { "rate": 0.103, "upTo": 25000000 }, { "rate": 0.109, "upTo": null } ], "mfj": [ { "rate": 0.039, "upTo": 17150 }, { "rate": 0.044, "upTo": 23600 }, { "rate": 0.0515, "upTo": 27900 }, { "rate": 0.054, "upTo": 161550 }, { "rate": 0.059, "upTo": 323200 }, { "rate": 0.0685, "upTo": 2155350 }, { "rate": 0.0965, "upTo": 5000000 }, { "rate": 0.103, "upTo": 25000000 }, { "rate": 0.109, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8000, "mfj": 16050, "hoh": 8000, "mfs": 8000 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 1000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.04, "upTo": 8500 }, { "rate": 0.045, "upTo": 11700 }, { "rate": 0.0525, "upTo": 13900 }, { "rate": 0.055, "upTo": 80650 }, { "rate": 0.06, "upTo": 215400 }, { "rate": 0.0685, "upTo": 1077550 }, { "rate": 0.0965, "upTo": 5000000 }, { "rate": 0.103, "upTo": 25000000 }, { "rate": 0.109, "upTo": null } ], "mfj": [ { "rate": 0.04, "upTo": 17150 }, { "rate": 0.045, "upTo": 23600 }, { "rate": 0.0525, "upTo": 27900 }, { "rate": 0.055, "upTo": 161550 }, { "rate": 0.06, "upTo": 323200 }, { "rate": 0.0685, "upTo": 2155350 }, { "rate": 0.0965, "upTo": 5000000 }, { "rate": 0.103, "upTo": 25000000 }, { "rate": 0.109, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8000, "mfj": 16050, "hoh": 8000, "mfs": 8000 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 1000, "dependentType": "deduction" } } } }, "NC": { "name": "North Carolina", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0399, "upTo": null } ], "mfj": [ { "rate": 0.0399, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12750, "mfj": 25500, "hoh": 12750, "mfs": 12750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.0425, "upTo": null } ], "mfj": [ { "rate": 0.0425, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 12750, "mfj": 25500, "hoh": 12750, "mfs": 12750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "ND": { "name": "North Dakota", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 48475 }, { "rate": 0.0195, "upTo": 244825 }, { "rate": 0.025, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 80975 }, { "rate": 0.0195, "upTo": 298075 }, { "rate": 0.025, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 16100, "mfj": 32200, "hoh": 16100, "mfs": 16100 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 48475 }, { "rate": 0.0195, "upTo": 244825 }, { "rate": 0.025, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 80975 }, { "rate": 0.0195, "upTo": 298075 }, { "rate": 0.025, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 15750, "mfj": 23625, "hoh": 15750, "mfs": 15750 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "OH": { "name": "Ohio", "type": "flat", "localNote": "Many Ohio municipalities levy a local income tax not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 26050 }, { "rate": 0.0275, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 26050 }, { "rate": 0.0275, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2400, "mfj": 4800, "hoh": 2400, "mfs": 2400, "dependent": 2400, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 26050 }, { "rate": 0.0275, "upTo": 100000 }, { "rate": 0.035, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 26050 }, { "rate": 0.0275, "upTo": 100000 }, { "rate": 0.035, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2400, "mfj": 4800, "hoh": 2400, "mfs": 2400, "dependent": 2400, "dependentType": "deduction" } } } }, "OK": { "name": "Oklahoma", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 3750 }, { "rate": 0.025, "upTo": 4900 }, { "rate": 0.035, "upTo": 7200 }, { "rate": 0.045, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 7500 }, { "rate": 0.025, "upTo": 9800 }, { "rate": 0.035, "upTo": 14400 }, { "rate": 0.045, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 6350, "mfj": 12700, "hoh": 6350, "mfs": 6350 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0025, "upTo": 1000 }, { "rate": 0.0075, "upTo": 2500 }, { "rate": 0.0175, "upTo": 3750 }, { "rate": 0.0275, "upTo": 4900 }, { "rate": 0.0375, "upTo": 7200 }, { "rate": 0.0475, "upTo": null } ], "mfj": [ { "rate": 0.0025, "upTo": 2000 }, { "rate": 0.0075, "upTo": 5000 }, { "rate": 0.0175, "upTo": 7500 }, { "rate": 0.0275, "upTo": 9800 }, { "rate": 0.0375, "upTo": 14400 }, { "rate": 0.0475, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 6350, "mfj": 12700, "hoh": 6350, "mfs": 6350 }, "exemption": { "type": "deduction", "single": 1000, "mfj": 2000, "hoh": 1000, "mfs": 1000, "dependent": 1000, "dependentType": "deduction" } } } }, "OR": { "name": "Oregon", "type": "progressive", "federalDeduction": { "type": "capped-phaseout", "_note": "Oregon federal tax liability subtraction: capped (2025 values), phased out across an AGI band; applied to both years.", "limit": { "single": 8500, "mfj": 8500, "mfs": 4250, "hoh": 8500 }, "phaseout": { "single": [125000, 145000], "mfj": [250000, 290000], "mfs": [125000, 145000], "hoh": [125000, 145000] } }, "years": { "2026": { "brackets": { "single": [ { "rate": 0.0475, "upTo": 4550 }, { "rate": 0.0675, "upTo": 11400 }, { "rate": 0.0875, "upTo": 125000 }, { "rate": 0.099, "upTo": null } ], "mfj": [ { "rate": 0.0475, "upTo": 9100 }, { "rate": 0.0675, "upTo": 22800 }, { "rate": 0.0875, "upTo": 250000 }, { "rate": 0.099, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2910, "mfj": 5820, "hoh": 2910, "mfs": 2910 }, "exemption": { "type": "credit", "single": 256, "mfj": 512, "hoh": 256, "mfs": 256, "dependent": 256, "dependentType": "credit" } }, "2025": { "brackets": { "single": [ { "rate": 0.0475, "upTo": 4400 }, { "rate": 0.0675, "upTo": 11050 }, { "rate": 0.0875, "upTo": 125000 }, { "rate": 0.099, "upTo": null } ], "mfj": [ { "rate": 0.0475, "upTo": 8800 }, { "rate": 0.0675, "upTo": 22100 }, { "rate": 0.0875, "upTo": 250000 }, { "rate": 0.099, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 2800, "mfj": 5600, "hoh": 2800, "mfs": 2800 }, "exemption": { "type": "credit", "single": 256, "mfj": 512, "hoh": 256, "mfs": 256, "dependent": 256, "dependentType": "credit" } } } }, "PA": { "name": "Pennsylvania", "type": "flat", "localNote": "Many PA municipalities levy a local Earned Income Tax (~1%+) not included here.", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0307, "upTo": null } ], "mfj": [ { "rate": 0.0307, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } }, "2025": { "brackets": { "single": [ { "rate": 0.0307, "upTo": null } ], "mfj": [ { "rate": 0.0307, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 0, "dependentType": "none" } } } }, "RI": { "name": "Rhode Island", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0375, "upTo": 82050 }, { "rate": 0.0475, "upTo": 186450 }, { "rate": 0.0599, "upTo": null } ], "mfj": [ { "rate": 0.0375, "upTo": 82050 }, { "rate": 0.0475, "upTo": 186450 }, { "rate": 0.0599, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 11200, "mfj": 22400, "hoh": 11200, "mfs": 11200 }, "exemption": { "type": "deduction", "single": 5250, "mfj": 10500, "hoh": 5250, "mfs": 5250, "dependent": 5250, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0375, "upTo": 79900 }, { "rate": 0.0475, "upTo": 181650 }, { "rate": 0.0599, "upTo": null } ], "mfj": [ { "rate": 0.0375, "upTo": 79900 }, { "rate": 0.0475, "upTo": 181650 }, { "rate": 0.0599, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 10900, "mfj": 21800, "hoh": 10900, "mfs": 10900 }, "exemption": { "type": "deduction", "single": 5100, "mfj": 10200, "hoh": 5100, "mfs": 5100, "dependent": 5100, "dependentType": "deduction" } } } }, "SC": { "name": "South Carolina", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0, "upTo": 3640 }, { "rate": 0.03, "upTo": 18230 }, { "rate": 0.06, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 3640 }, { "rate": 0.03, "upTo": 18230 }, { "rate": 0.06, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8350, "mfj": 16700, "hoh": 8350, "mfs": 8350 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4930, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0, "upTo": 3560 }, { "rate": 0.03, "upTo": 17830 }, { "rate": 0.062, "upTo": null } ], "mfj": [ { "rate": 0.0, "upTo": 3560 }, { "rate": 0.03, "upTo": 17830 }, { "rate": 0.062, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8300, "mfj": 16600, "hoh": 8300, "mfs": 8300 }, "exemption": { "type": "none", "single": 0, "mfj": 0, "hoh": 0, "mfs": 0, "dependent": 4930, "dependentType": "deduction" } } } }, "SD": { "name": "South Dakota", "type": "none" }, "TN": { "name": "Tennessee", "type": "none" }, "TX": { "name": "Texas", "type": "none" }, "UT": { "name": "Utah", "type": "flat", "years": { "2026": { "brackets": { "single": [ { "rate": 0.045, "upTo": null } ], "mfj": [ { "rate": 0.045, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "credit", "single": 966, "mfj": 1932, "hoh": 966, "mfs": 966, "dependent": 2111, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0455, "upTo": null } ], "mfj": [ { "rate": 0.0455, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "credit", "single": 900, "mfj": 1800, "hoh": 900, "mfs": 900, "dependent": 2111, "dependentType": "deduction" } } } }, "VT": { "name": "Vermont", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0335, "upTo": 49400 }, { "rate": 0.066, "upTo": 119700 }, { "rate": 0.076, "upTo": 249700 }, { "rate": 0.0875, "upTo": null } ], "mfj": [ { "rate": 0.0335, "upTo": 82500 }, { "rate": 0.066, "upTo": 199450 }, { "rate": 0.076, "upTo": 304000 }, { "rate": 0.0875, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 7650, "mfj": 15300, "hoh": 7650, "mfs": 7650 }, "exemption": { "type": "deduction", "single": 5300, "mfj": 10600, "hoh": 5300, "mfs": 5300, "dependent": 5300, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0335, "upTo": 49400 }, { "rate": 0.066, "upTo": 119700 }, { "rate": 0.076, "upTo": 249700 }, { "rate": 0.0875, "upTo": null } ], "mfj": [ { "rate": 0.0335, "upTo": 82500 }, { "rate": 0.066, "upTo": 199450 }, { "rate": 0.076, "upTo": 304000 }, { "rate": 0.0875, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 7650, "mfj": 15300, "hoh": 7650, "mfs": 7650 }, "exemption": { "type": "deduction", "single": 5300, "mfj": 10600, "hoh": 5300, "mfs": 5300, "dependent": 5300, "dependentType": "deduction" } } } }, "VA": { "name": "Virginia", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.02, "upTo": 3000 }, { "rate": 0.03, "upTo": 5000 }, { "rate": 0.05, "upTo": 17000 }, { "rate": 0.0575, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 3000 }, { "rate": 0.03, "upTo": 5000 }, { "rate": 0.05, "upTo": 17000 }, { "rate": 0.0575, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8750, "mfj": 17500, "hoh": 8750, "mfs": 8750 }, "exemption": { "type": "deduction", "single": 930, "mfj": 1860, "hoh": 930, "mfs": 930, "dependent": 930, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.02, "upTo": 3000 }, { "rate": 0.03, "upTo": 5000 }, { "rate": 0.05, "upTo": 17000 }, { "rate": 0.0575, "upTo": null } ], "mfj": [ { "rate": 0.02, "upTo": 3000 }, { "rate": 0.03, "upTo": 5000 }, { "rate": 0.05, "upTo": 17000 }, { "rate": 0.0575, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 8750, "mfj": 17500, "hoh": 8750, "mfs": 8750 }, "exemption": { "type": "deduction", "single": 930, "mfj": 1860, "hoh": 930, "mfs": 930, "dependent": 930, "dependentType": "deduction" } } } }, "WA": { "name": "Washington", "type": "none", "_note": "No tax on ordinary income (7% capital-gains excise tax on high gains not modeled)." }, "WV": { "name": "West Virginia", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.0222, "upTo": 10000 }, { "rate": 0.0296, "upTo": 25000 }, { "rate": 0.0333, "upTo": 40000 }, { "rate": 0.0444, "upTo": 60000 }, { "rate": 0.0482, "upTo": null } ], "mfj": [ { "rate": 0.0222, "upTo": 10000 }, { "rate": 0.0296, "upTo": 25000 }, { "rate": 0.0333, "upTo": 40000 }, { "rate": 0.0444, "upTo": 60000 }, { "rate": 0.0482, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2000, "mfj": 4000, "hoh": 2000, "mfs": 2000, "dependent": 2000, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.0222, "upTo": 10000 }, { "rate": 0.0296, "upTo": 25000 }, { "rate": 0.0333, "upTo": 40000 }, { "rate": 0.0444, "upTo": 60000 }, { "rate": 0.0482, "upTo": null } ], "mfj": [ { "rate": 0.0222, "upTo": 10000 }, { "rate": 0.0296, "upTo": 25000 }, { "rate": 0.0333, "upTo": 40000 }, { "rate": 0.0444, "upTo": 60000 }, { "rate": 0.0482, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 0, "mfj": 0, "hoh": 0, "mfs": 0 }, "exemption": { "type": "deduction", "single": 2000, "mfj": 4000, "hoh": 2000, "mfs": 2000, "dependent": 2000, "dependentType": "deduction" } } } }, "WI": { "name": "Wisconsin", "type": "progressive", "years": { "2026": { "brackets": { "single": [ { "rate": 0.035, "upTo": 15110 }, { "rate": 0.044, "upTo": 51950 }, { "rate": 0.053, "upTo": 332720 }, { "rate": 0.0765, "upTo": null } ], "mfj": [ { "rate": 0.035, "upTo": 20150 }, { "rate": 0.044, "upTo": 69260 }, { "rate": 0.053, "upTo": 443630 }, { "rate": 0.0765, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 13960, "mfj": 25840, "hoh": 13960, "mfs": 13960 }, "exemption": { "type": "deduction", "single": 700, "mfj": 1400, "hoh": 700, "mfs": 700, "dependent": 700, "dependentType": "deduction" } }, "2025": { "brackets": { "single": [ { "rate": 0.035, "upTo": 14680 }, { "rate": 0.044, "upTo": 50480 }, { "rate": 0.053, "upTo": 323290 }, { "rate": 0.0765, "upTo": null } ], "mfj": [ { "rate": 0.035, "upTo": 19580 }, { "rate": 0.044, "upTo": 67300 }, { "rate": 0.053, "upTo": 431060 }, { "rate": 0.0765, "upTo": null } ], "hoh": "single", "mfs": "single" }, "standardDeduction": { "single": 13560, "mfj": 25110, "hoh": 13560, "mfs": 13560 }, "exemption": { "type": "deduction", "single": 700, "mfj": 1400, "hoh": 700, "mfs": 700, "dependent": 700, "dependentType": "deduction" } } } }, "WY": { "name": "Wyoming", "type": "none" } } }