Income Tax Brackets

No. The U.S. uses a progressive tax system where each bracket rate only applies to the income within that bracket range. Moving into a higher bracket only affects the dollars above the threshold, not your entire income.

This is the most common tax misconception. If you earn $60,000 as a single filer in 2025, you pay 10% on the first $11,925, 12% on income from $11,926 to $48,475, and 22% only on income from $48,476 to $60,000. There is never a scenario where earning $1 more results in less take-home pay due to bracket changes alone.

Yes. Even though Alabama has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Alaska has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Florida has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Nevada has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though New Hampshire has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though South Dakota has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Tennessee has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Texas has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Washington has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

Yes. Even though Wyoming has no state income tax, you still must file a federal income tax return with the IRS if you meet the federal filing requirements.

No. Alabama does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

No. Alaska does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

Arizona's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

California has a progressive income tax. Your income is taxed at increasing rates as it rises through 9 brackets. Your effective rate is always lower than your top marginal rate.

Unlike states such as Colorado or Illinois that use a single flat rate, California taxes income progressively. This means a person earning $50,000 pays a lower effective rate than someone earning $500,000. The progressive system is designed so that higher earners contribute a larger percentage of their income. For example, someone earning $75,000 has an effective California rate of about 4.3%, while someone earning $500,000 has an effective rate of about 9.1%.

Colorado's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

No. Florida does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

Georgia's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Idaho's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Illinois's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Indiana's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Iowa's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Kentucky's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Louisiana's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Massachusetts's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Michigan's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Mississippi's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

No. Nevada does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

No. New Hampshire does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

North Carolina's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

Pennsylvania's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

No. South Dakota does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

No. Tennessee does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

No. Texas does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

Utah's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

No. Washington does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

No. Wyoming does not levy a state income tax on earned income. Residents pay only federal income tax on their wages and salary.

The 2025 brackets use the same seven rates (10% through 37%) as 2024, but income thresholds increased roughly 2.8% for inflation. This means slightly more income is taxed at each lower rate.

Tax rates haven't changed since the Tax Cuts and Jobs Act of 2017. What changes annually is the income thresholds, adjusted for inflation per IRS Revenue Procedure 2024-40. For example, the 12% bracket for single filers went from $11,600 (2024) to $11,925 (2025). The standard deduction also increased, further expanded by the One Big Beautiful Bill Act (OBBBA) passed in 2025.

Arkansas uses 2 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 3.90%.

Connecticut uses 7 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 6.99%.

Delaware uses 7 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 6.60%.

Hawaii uses 12 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 11.00%.

Kansas uses 2 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.58%.

Maine uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 7.15%.

Maryland uses 10 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 6.50%.

Minnesota uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 9.85%.

Missouri uses 8 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 4.70%.

Montana uses 2 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.90%.

Nebraska uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.20%.

New Jersey uses 7 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 10.75%.

New Mexico uses 6 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.90%.

New York uses 9 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 10.90%.

North Dakota uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 2.50%.

Ohio uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 3.13%.

Oklahoma uses 6 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 4.75%.

Oregon uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 9.90%.

Rhode Island uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.99%.

South Carolina uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 6.00%.

Vermont uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 8.75%.

Virginia uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.75%.

West Virginia uses 5 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 4.82%.

Wisconsin uses 4 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 7.65%.

California has the highest top marginal rate (13.3%) in the nation. However, for most earners, the effective rate is moderate. Nine states have no income tax at all, and 14 states use flat rates ranging from 2.5% to 5.7%.

While California's 13.3% top rate is the highest, it only applies to income over $1 million. For a $100,000 earner, California's effective rate (~5.7%) is comparable to many other states. States with no income tax (Texas, Florida, Washington, etc.) may offset this with higher sales or property taxes. When comparing states, look at your effective rate at your income level, not just the top marginal rate.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Arizona's flat 2.50% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Arkansas state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Colorado's flat 4.40% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Connecticut state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Delaware state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Georgia's flat 5.19% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Hawaii state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Idaho's flat 5.30% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Illinois's flat 4.95% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Indiana's flat 3.00% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Iowa's flat 3.80% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Kansas state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Kentucky's flat 4.00% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Louisiana's flat 3.00% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Maine state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Maryland state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Massachusetts's flat 5.00% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Michigan's flat 4.25% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Minnesota state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Mississippi's flat 4.40% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Missouri state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Montana state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Nebraska state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and New Jersey state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and New Mexico state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and New York state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and North Carolina's flat 4.25% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and North Dakota state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Ohio state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Oklahoma state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Oregon state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Pennsylvania's flat 3.07% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Rhode Island state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and South Carolina state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax (progressive brackets up to 37%) and Utah's flat 4.50% state income tax. This calculator shows both combined for your total tax burden.

Yes. You pay both federal income tax and Vermont state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Virginia state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and West Virginia state income tax. This calculator shows your combined total tax burden from both.

Yes. You pay both federal income tax and Wisconsin state income tax. This calculator shows your combined total tax burden from both.

Arizona has a flat income tax rate of 2.50% applied to all taxable income regardless of how much you earn.

Arkansas's top marginal income tax rate is 3.90%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

It's an additional 1% tax on California taxable income exceeding $1,000,000, bringing the top marginal rate to 13.3%. It was formerly called the Mental Health Services Tax and funds behavioral health programs.

Approved by voters as Proposition 63 in 2004 (originally called the Mental Health Services Tax, renamed in 2025), this 1% surtax applies only to the portion of taxable income above $1 million. If you earn $1.2 million, only the $200,000 above the threshold is subject to the extra 1%. The revenue funds county behavioral health programs across California.

California has 9 progressive tax brackets ranging from 1% to 12.3%, plus a 1% surtax on income over $1 million (total top rate: 13.3%). Most earners pay an effective rate between 4% and 7%.

California uses a progressive bracket system where each rate applies only to income within that range. For single filers in 2025: 1% on income up to $11,079; 2% on $11,080–$26,264; 4% on $26,265–$41,452; 6% on $41,453–$57,542; 8% on $57,543–$72,724; 9.3% on $72,725–$371,479; 10.3% on $371,480–$445,771; 11.3% on $445,772–$742,953; and 12.3% on income above $742,953. An additional 1% Behavioral Health Services Tax applies to income over $1 million.

Colorado has a flat income tax rate of 4.40% applied to all taxable income regardless of how much you earn.

Connecticut's top marginal income tax rate is 6.99%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Delaware's top marginal income tax rate is 6.60%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Georgia has a flat income tax rate of 5.19% applied to all taxable income regardless of how much you earn.

Hawaii's top marginal income tax rate is 11.00%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Idaho has a flat income tax rate of 5.30% applied to all taxable income regardless of how much you earn.

Illinois has a flat income tax rate of 4.95% applied to all taxable income regardless of how much you earn.

Indiana has a flat income tax rate of 3.00% applied to all taxable income regardless of how much you earn.

Iowa has a flat income tax rate of 3.80% applied to all taxable income regardless of how much you earn.

Kansas's top marginal income tax rate is 5.58%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Kentucky has a flat income tax rate of 4.00% applied to all taxable income regardless of how much you earn.

Louisiana has a flat income tax rate of 3.00% applied to all taxable income regardless of how much you earn.

Maine's top marginal income tax rate is 7.15%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Maryland's top marginal income tax rate is 6.50%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Massachusetts has a flat income tax rate of 5.00% applied to all taxable income regardless of how much you earn.

Michigan has a flat income tax rate of 4.25% applied to all taxable income regardless of how much you earn.

Minnesota's top marginal income tax rate is 9.85%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Mississippi has a flat income tax rate of 4.40% applied to all taxable income regardless of how much you earn.

Missouri's top marginal income tax rate is 4.70%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Montana's top marginal income tax rate is 5.90%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Nebraska's top marginal income tax rate is 5.20%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

New Jersey's top marginal income tax rate is 10.75%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

New Mexico's top marginal income tax rate is 5.90%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

New York's top marginal income tax rate is 10.90%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

North Carolina has a flat income tax rate of 4.25% applied to all taxable income regardless of how much you earn.

North Dakota's top marginal income tax rate is 2.50%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Ohio's top marginal income tax rate is 3.13%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Oklahoma's top marginal income tax rate is 4.75%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Oregon's top marginal income tax rate is 9.90%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Pennsylvania has a flat income tax rate of 3.07% applied to all taxable income regardless of how much you earn.

Rhode Island's top marginal income tax rate is 5.99%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

South Carolina's top marginal income tax rate is 6.00%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Utah has a flat income tax rate of 4.50% applied to all taxable income regardless of how much you earn.

Vermont's top marginal income tax rate is 8.75%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Virginia's top marginal income tax rate is 5.75%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

West Virginia's top marginal income tax rate is 4.82%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Wisconsin's top marginal income tax rate is 7.65%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.

Taxable income is your gross income minus deductions. Most filers subtract the standard deduction: $15,750 for single, $31,500 for married filing jointly, or $23,625 for head of household in 2025.

The formula is: Taxable Income = Gross Income − Deductions. For example, a single filer earning $90,000 who takes the standard deduction: $90,000 − $15,750 = $74,250 taxable income. You can use either the standard deduction or itemize individual deductions (mortgage interest, charitable donations, etc.) — whichever is higher. About 90% of filers use the standard deduction.

Your marginal tax rate is the rate on your last dollar of income. Your effective tax rate is the average rate across all your income (total tax ÷ total income). Because of progressive brackets, your effective rate is always lower than your marginal rate.

For example, a single filer earning $75,000 in 2025 has a marginal rate of 22% (the bracket their last dollar falls in) but an effective rate of only 15.22% (total tax of $11,414 ÷ $75,000). The difference — nearly 7 percentage points — represents the tax savings from the progressive structure compared to a flat 22% tax on all income.

While Alabama has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Alaska has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Florida has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Nevada has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While New Hampshire has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While South Dakota has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Tennessee has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Texas has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Washington has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

While Wyoming has no income tax, it may rely more heavily on sales tax, property tax, or other revenue sources. Your overall tax burden depends on your spending, property ownership, and other factors.

California's standard deduction is $5,706 (single) vs the federal $15,750 because California uses a 2015 IRC conformity date and did not adopt the Tax Cuts and Jobs Act's increased standard deduction.

The federal Tax Cuts and Jobs Act of 2017 nearly doubled the federal standard deduction, but California did not conform to this change. California's tax code references the Internal Revenue Code as of January 1, 2015, before the TCJA was enacted. This means California maintains its own, lower standard deduction. The practical impact: your California taxable income is higher than your federal taxable income, even on the same gross earnings.