State Income Tax, Sales Tax & Minimum Wage by State
Every state sets its own income tax structure, sales tax, and minimum wage — the differences are worth thousands of dollars a year. This hub compares all 50 states + D.C. on the three numbers that matter most, with a dedicated page for every state.
No Income Tax (9)
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
New Hampshire repealed its interest & dividends tax effective Jan 1, 2025; Washington taxes capital gains above $278,000 but not wages.
Flat Income Tax (15)
Rates from 2.5% (Arizona) to 5.3% (Idaho).
Flat states apply one rate to all taxable income. Several are still phasing down (Kentucky → 3.5%, North Carolina → 3.99%, Mississippi → 4.0%, Ohio → 2.75%).
Progressive Income Tax (27)
Top rates from 2.5% (North Dakota) to 13.3% (California).
Progressive states tax higher incomes at higher marginal rates. California's 13.3% includes a 1% mental-health surtax above $1 million.
2026 State Money Comparison Table
Click any state for its dedicated page with details, 2026 changes, and context. Rates are 2026 values; retrieved Aug 11, 2026.
| State | Income tax structure | Top / flat rate | Sales tax (state) | 2026 minimum wage |
|---|---|---|---|---|
| Alaska | None | — | No state sales tax | $13.00 |
| Florida | None | — | 6% | $14.00 (tipped $10.98) |
| Nevada | None | — | 6.85% | $12.00 |
| New Hampshire | None | — | No state sales tax | $7.25 (tipped $3.26) |
| South Dakota | None | — | 4.5% | $11.85 (tipped $5.93) |
| Tennessee | None | — | 7% | $7.25 (tipped $2.13) |
| Texas | None | — | 6.25% | $7.25 (tipped $2.13) |
| Washington | None (capital gains only) | — | 6.5% | $17.13 |
| Wyoming | None | — | 4% | $7.25 (tipped $2.13) |
| Arizona | Flat | 2.5% flat | 5.6% | $15.15 (tipped $12.15) |
| Colorado | Flat | 4.4% flat | 2.9% | $15.16 (tipped $12.14) |
| Georgia | Flat | 5.19% flat | 4% | $7.25 (tipped $2.13) |
| Idaho | Flat | 5.3% flat | 6% | $7.25 (tipped $3.35) |
| Illinois | Flat | 4.95% flat | 6.25% | $15.00 (tipped $9.00) |
| Indiana | Flat | 2.95% flat | 7% | $7.25 (tipped $2.13) |
| Iowa | Flat | 3.8% flat | 6% | $7.25 (tipped $4.35) |
| Kentucky | Flat | 3.5% flat | 6% | $7.25 (tipped $2.13) |
| Louisiana | Flat | 3% flat | 5% | $7.25 (tipped $2.13) |
| Michigan | Flat | 4.25% flat | 6% | $13.73 (tipped $5.49) |
| Mississippi | Flat | 4% flat | 7% | $7.25 (tipped $2.13) |
| North Carolina | Flat | 3.99% flat | 4.75% | $7.25 (tipped $2.13) |
| Ohio | Flat | 2.75% flat | 5.75% | $11.00 (tipped $5.50) |
| Pennsylvania | Flat | 3.07% flat | 6% | $7.25 (tipped $2.83) |
| Utah | Flat | 4.5% flat | 6.1% | $7.25 (tipped $2.13) |
| Alabama | Progressive | 5% | 4% | $7.25 (tipped $2.13) |
| Arkansas | Progressive | 4.7% | 6.5% | $11.00 (tipped $2.63) |
| California | Progressive | 13.3% | 7.25% | $16.90 |
| Connecticut | Progressive | 6.99% | 6.35% | $16.94 (tipped $6.38) |
| District of Columbia | Progressive | 10.75% | 6% | $17.95 (tipped $10.00) |
| Delaware | Progressive | 6.6% | No state sales tax | $15.00 (tipped $2.23) |
| Hawaii | Progressive | 11% | 4% | $16.00 (tipped $14.75) |
| Kansas | Progressive | 5.7% | 6.5% | $7.25 (tipped $2.13) |
| Maine | Progressive | 7.15% | 5.5% | $15.10 (tipped $7.55) |
| Maryland | Progressive | 5.75% | 6% | $15.00 (tipped $3.63) |
| Massachusetts | Progressive | 9% | 6.25% | $15.00 (tipped $6.75) |
| Minnesota | Progressive | 9.85% | 6.875% | $11.41 |
| Missouri | Progressive | 4.7% | 4.225% | $15.00 (tipped $7.50) |
| Montana | Progressive | 5.9% | No state sales tax | $10.85 |
| Nebraska | Progressive | 4.55% | 5.5% | $15.00 (tipped $2.13) |
| New Jersey | Progressive | 10.75% | 6.625% | $15.92 (tipped $6.05) |
| New Mexico | Progressive | 5.9% | 4.875% | $12.00 (tipped $3.00) |
| New York | Progressive | 10.9% | 4% | $16.00 (tipped $13.30) |
| North Dakota | Progressive | 2.5% | 5% | $7.25 (tipped $4.86) |
| Oklahoma | Progressive | 4.5% | 4.5% | $7.25 (tipped $3.63) |
| Oregon | Progressive | 9.9% | No state sales tax | $15.05 |
| Rhode Island | Progressive | 5.99% | 7% | $16.00 (tipped $3.89) |
| South Carolina | Progressive | 6.2% | 6% | $7.25 (tipped $2.13) |
| Vermont | Progressive | 8.75% | 6% | $14.42 (tipped $7.21) |
| Virginia | Progressive | 5.75% | 5.3% | $12.77 (tipped $2.13) |
| West Virginia | Progressive | 4.58% | 6% | $8.75 (tipped $2.62) |
| Wisconsin | Progressive | 7.65% | 5% | $7.25 (tipped $2.33) |
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; DOL/WHD state minimum-wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Sales tax figures are the statewide rate (local add-ons vary by city/county).