{
  "dataset": "AllMoneyCalc 2026 U.S. State Personal-Finance Reference",
  "retrieved": "2026-08-11",
  "source": "AllMoneyCalc states2026.ts (Tax Foundation 2026 state income tax; DOL/WHD 2026 state minimum wage tables; state revenue agencies)",
  "license": "CC BY 4.0",
  "count": 51,
  "states": [
    {
      "code": "AK",
      "name": "Alaska",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 0,
      "minWage2026": 13,
      "tippedMinWage2026": 13,
      "note": "$14.00 effective 7/1/2026"
    },
    {
      "code": "FL",
      "name": "Florida",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 6,
      "minWage2026": 14,
      "tippedMinWage2026": 10.98,
      "note": "$15.00 effective 9/30/2026"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 6.85,
      "minWage2026": 12,
      "tippedMinWage2026": 12,
      "note": "No tip credit"
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 0,
      "minWage2026": 7.25,
      "tippedMinWage2026": 3.26,
      "note": "Interest & dividends tax fully repealed 1/1/2025"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 4.5,
      "minWage2026": 11.85,
      "tippedMinWage2026": 5.93,
      "note": ""
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 7,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "TX",
      "name": "Texas",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 6.25,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "WA",
      "name": "Washington",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 6.5,
      "minWage2026": 17.13,
      "tippedMinWage2026": 17.13,
      "note": "Highest state minimum wage; no tip credit"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "incomeTaxType": "none",
      "topIncomeTaxRate": null,
      "statewideSalesTaxRate": 4,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "State rate $5.15 below federal; $7.25 applies"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 2.5,
      "statewideSalesTaxRate": 5.6,
      "minWage2026": 15.15,
      "tippedMinWage2026": 12.15,
      "note": ""
    },
    {
      "code": "CO",
      "name": "Colorado",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 4.4,
      "statewideSalesTaxRate": 2.9,
      "minWage2026": 15.16,
      "tippedMinWage2026": 12.14,
      "note": ""
    },
    {
      "code": "GA",
      "name": "Georgia",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 5.19,
      "statewideSalesTaxRate": 4,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "State rate $5.15 below federal; $7.25 applies"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 5.3,
      "statewideSalesTaxRate": 6,
      "minWage2026": 7.25,
      "tippedMinWage2026": 3.35,
      "note": ""
    },
    {
      "code": "IL",
      "name": "Illinois",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 4.95,
      "statewideSalesTaxRate": 6.25,
      "minWage2026": 15,
      "tippedMinWage2026": 9,
      "note": ""
    },
    {
      "code": "IN",
      "name": "Indiana",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 2.95,
      "statewideSalesTaxRate": 7,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "Rate drops to 2.9% in 2027"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 3.8,
      "statewideSalesTaxRate": 6,
      "minWage2026": 7.25,
      "tippedMinWage2026": 4.35,
      "note": ""
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 3.5,
      "statewideSalesTaxRate": 6,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": ""
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 3,
      "statewideSalesTaxRate": 5,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 4.25,
      "statewideSalesTaxRate": 6,
      "minWage2026": 13.73,
      "tippedMinWage2026": 5.49,
      "note": "$15.00 scheduled 1/1/2027"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 4,
      "statewideSalesTaxRate": 7,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies. Phasing to 3% by 2030"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 3.99,
      "statewideSalesTaxRate": 4.75,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 2.75,
      "statewideSalesTaxRate": 5.75,
      "minWage2026": 11,
      "tippedMinWage2026": 5.5,
      "note": "Small employers (sales ≤$385k) use federal rate"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 3.07,
      "statewideSalesTaxRate": 6,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.83,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "UT",
      "name": "Utah",
      "incomeTaxType": "flat",
      "topIncomeTaxRate": 4.5,
      "statewideSalesTaxRate": 6.1,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": ""
    },
    {
      "code": "AL",
      "name": "Alabama",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5,
      "statewideSalesTaxRate": 4,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 4.7,
      "statewideSalesTaxRate": 6.5,
      "minWage2026": 11,
      "tippedMinWage2026": 2.63,
      "note": ""
    },
    {
      "code": "CA",
      "name": "California",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 13.3,
      "statewideSalesTaxRate": 7.25,
      "minWage2026": 16.9,
      "tippedMinWage2026": 16.9,
      "note": "12.3% top + 1% mental health surtax over $1M; many cities higher"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 6.99,
      "statewideSalesTaxRate": 6.35,
      "minWage2026": 16.94,
      "tippedMinWage2026": 6.38,
      "note": ""
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 10.75,
      "statewideSalesTaxRate": 6,
      "minWage2026": 17.95,
      "tippedMinWage2026": 10,
      "note": "$18.40 effective 7/1/2026"
    },
    {
      "code": "DE",
      "name": "Delaware",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 6.6,
      "statewideSalesTaxRate": 0,
      "minWage2026": 15,
      "tippedMinWage2026": 2.23,
      "note": ""
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 11,
      "statewideSalesTaxRate": 4,
      "minWage2026": 16,
      "tippedMinWage2026": 14.75,
      "note": ""
    },
    {
      "code": "KS",
      "name": "Kansas",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.7,
      "statewideSalesTaxRate": 6.5,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": ""
    },
    {
      "code": "ME",
      "name": "Maine",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 7.15,
      "statewideSalesTaxRate": 5.5,
      "minWage2026": 15.1,
      "tippedMinWage2026": 7.55,
      "note": ""
    },
    {
      "code": "MD",
      "name": "Maryland",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.75,
      "statewideSalesTaxRate": 6,
      "minWage2026": 15,
      "tippedMinWage2026": 3.63,
      "note": "Plus county income taxes"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 9,
      "statewideSalesTaxRate": 6.25,
      "minWage2026": 15,
      "tippedMinWage2026": 6.75,
      "note": "5% flat + 4% surtax over $1M"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 9.85,
      "statewideSalesTaxRate": 6.875,
      "minWage2026": 11.41,
      "tippedMinWage2026": 11.41,
      "note": "No tip credit"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 4.7,
      "statewideSalesTaxRate": 4.225,
      "minWage2026": 15,
      "tippedMinWage2026": 7.5,
      "note": ""
    },
    {
      "code": "MT",
      "name": "Montana",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.9,
      "statewideSalesTaxRate": 0,
      "minWage2026": 10.85,
      "tippedMinWage2026": 10.85,
      "note": "Drops to 5.4% in 2027; no tip credit"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 4.55,
      "statewideSalesTaxRate": 5.5,
      "minWage2026": 15,
      "tippedMinWage2026": 2.13,
      "note": ""
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 10.75,
      "statewideSalesTaxRate": 6.625,
      "minWage2026": 15.92,
      "tippedMinWage2026": 6.05,
      "note": "Large employers; small employers $15.23"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.9,
      "statewideSalesTaxRate": 4.875,
      "minWage2026": 12,
      "tippedMinWage2026": 3,
      "note": ""
    },
    {
      "code": "NY",
      "name": "New York",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 10.9,
      "statewideSalesTaxRate": 4,
      "minWage2026": 16,
      "tippedMinWage2026": 13.3,
      "note": "NYC/LI/Westchester $17.00; NYC adds resident tax"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 2.5,
      "statewideSalesTaxRate": 5,
      "minWage2026": 7.25,
      "tippedMinWage2026": 4.86,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 4.5,
      "statewideSalesTaxRate": 4.5,
      "minWage2026": 7.25,
      "tippedMinWage2026": 3.625,
      "note": "Simplified to 3 brackets in 2026"
    },
    {
      "code": "OR",
      "name": "Oregon",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 9.9,
      "statewideSalesTaxRate": 0,
      "minWage2026": 15.05,
      "tippedMinWage2026": 15.05,
      "note": "No tip credit; Portland metro higher"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.99,
      "statewideSalesTaxRate": 7,
      "minWage2026": 16,
      "tippedMinWage2026": 3.89,
      "note": "Rising to $17 (2027), $20 (2030)"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 6.2,
      "statewideSalesTaxRate": 6,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.13,
      "note": "No state minimum wage law; federal applies"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 8.75,
      "statewideSalesTaxRate": 6,
      "minWage2026": 14.42,
      "tippedMinWage2026": 7.21,
      "note": ""
    },
    {
      "code": "VA",
      "name": "Virginia",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 5.75,
      "statewideSalesTaxRate": 5.3,
      "minWage2026": 12.77,
      "tippedMinWage2026": 2.13,
      "note": ""
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 4.58,
      "statewideSalesTaxRate": 6,
      "minWage2026": 8.75,
      "tippedMinWage2026": 2.62,
      "note": ""
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "incomeTaxType": "progressive",
      "topIncomeTaxRate": 7.65,
      "statewideSalesTaxRate": 5,
      "minWage2026": 7.25,
      "tippedMinWage2026": 2.33,
      "note": ""
    }
  ]
}