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State-by-State Tax Guides

Every state and DC has its own guide: how its income tax works, who runs it, whether free state filing exists, and where to find the official forms. Pick your state below or scan the quick-reference table. Rates and rules change, so each guide links to the state’s own agency for current-year figures.

General information only — not tax, legal or financial advice. Verify current figures at IRS.gov. Full disclaimer.

Quick reference: income tax type and filing agency

This table is a general classification as we understand it at the time of writing. States change rates and structures often (many have cut rates or moved toward flat taxes in recent years), so confirm with the state agency — or find yours in the Federation of Tax Administrators directory or USA.gov’s state taxes page. “No broad wage income tax” means no tax on ordinary wages; some of these states tax other things (for example, Washington taxes certain high capital gains, and New Hampshire repealed its interest and dividends tax after 2024). Massachusetts is listed as flat because most income is taxed at a single 5% rate, with a surtax on very high income.

Individual income tax type and filing agency by state (general; verify with your state agency)
State (guide)Income tax typeTax agency
AlabamaGraduated bracketsAlabama Department of Revenue (ALDOR)
AlaskaNo broad wage income taxAlaska Department of Revenue, Tax Division
ArizonaFlat rateArizona Department of Revenue (ADOR)
ArkansasGraduated bracketsArkansas Department of Finance and Administration (DFA)
CaliforniaGraduated bracketsCalifornia Franchise Tax Board (FTB)
ColoradoFlat rateColorado Department of Revenue, Taxation Division
ConnecticutGraduated bracketsConnecticut Department of Revenue Services (DRS)
DelawareGraduated bracketsDelaware Division of Revenue
District of ColumbiaGraduated bracketsDC Office of Tax and Revenue (OTR)
FloridaNo broad wage income taxFlorida Department of Revenue
GeorgiaFlat rateGeorgia Department of Revenue
HawaiiGraduated bracketsHawaii Department of Taxation
IdahoFlat rateIdaho State Tax Commission
IllinoisFlat rateIllinois Department of Revenue (IDOR)
IndianaFlat rateIndiana Department of Revenue (DOR)
IowaFlat rateIowa Department of Revenue
KansasGraduated bracketsKansas Department of Revenue
KentuckyFlat rateKentucky Department of Revenue
LouisianaFlat rateLouisiana Department of Revenue
MaineGraduated bracketsMaine Revenue Services
MarylandGraduated bracketsComptroller of Maryland
MassachusettsFlat rateMassachusetts Department of Revenue (DOR)
MichiganFlat rateMichigan Department of Treasury
MinnesotaGraduated bracketsMinnesota Department of Revenue
MississippiFlat rateMississippi Department of Revenue
MissouriGraduated bracketsMissouri Department of Revenue
MontanaGraduated bracketsMontana Department of Revenue
NebraskaGraduated bracketsNebraska Department of Revenue
NevadaNo broad wage income taxNevada Department of Taxation
New HampshireNo broad wage income taxNew Hampshire Department of Revenue Administration (DRA)
New JerseyGraduated bracketsNew Jersey Division of Taxation
New MexicoGraduated bracketsNew Mexico Taxation and Revenue Department (TRD)
New YorkGraduated bracketsNew York State Department of Taxation and Finance
North CarolinaFlat rateNorth Carolina Department of Revenue (NCDOR)
North DakotaGraduated bracketsNorth Dakota Office of State Tax Commissioner
OhioFlat rateOhio Department of Taxation
OklahomaGraduated bracketsOklahoma Tax Commission (OTC)
OregonGraduated bracketsOregon Department of Revenue
PennsylvaniaFlat ratePennsylvania Department of Revenue
Rhode IslandGraduated bracketsRhode Island Division of Taxation
South CarolinaGraduated bracketsSouth Carolina Department of Revenue (SCDOR)
South DakotaNo broad wage income taxSouth Dakota Department of Revenue
TennesseeNo broad wage income taxTennessee Department of Revenue
TexasNo broad wage income taxTexas Comptroller of Public Accounts
UtahFlat rateUtah State Tax Commission
VermontGraduated bracketsVermont Department of Taxes
VirginiaGraduated bracketsVirginia Department of Taxation (Virginia Tax)
WashingtonNo broad wage income taxWashington Department of Revenue
West VirginiaGraduated bracketsWest Virginia State Tax Department
WisconsinGraduated bracketsWisconsin Department of Revenue
WyomingNo broad wage income taxWyoming Department of Revenue

Want to know which states skip the wage income tax? See which states have no state income tax. For help with a state refund, see state tax refund status.

General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.