State Income Tax Calculator
Estimate your state income tax liability. Rates and structures vary significantly by state—from 0% to over 13%.
Calculate State Income Tax
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How It Works
State Tax Types
- No Income Tax (9 states): Alaska, Florida, Nevada, New Hampshire*, South Dakota, Tennessee*, Texas, Washington, Wyoming
- Flat Tax: Single rate on all income (e.g., Colorado 4.4%, Illinois 4.95%)
- Progressive Tax: Multiple brackets like federal (e.g., California 1-13.3%)
*NH and TN tax interest/dividends only, not wages.
SALT Deduction
State income taxes can be deducted on your federal return if you itemize, but total SALT (state + local taxes) is capped at $10,000.
State Rate Comparison
| State | Top Rate | Type |
|---|---|---|
| California | 13.3% | Progressive |
| New York | 10.9% | Progressive |
| New Jersey | 10.75% | Progressive |
| Illinois | 4.95% | Flat |
| Colorado | 4.4% | Flat |
| Texas | 0% | None |
| Florida | 0% | None |
Frequently Asked Questions
Which state should I use if I moved?
Generally, you file as a resident in the state where you lived and
may need part-year returns if you moved mid-year. Consult a tax professional for multi-state
situations.
What if I work in a different state?
You may owe taxes to the state where you work and typically get a
credit in your home state to avoid double taxation.
Do all states follow federal definitions?
Most states start with federal AGI or taxable income, but many have
their own adjustments, deductions, and credits. This calculator provides simplified
estimates.
What about local income taxes?
Some cities and localities have their own income taxes (e.g., NYC,
Philadelphia, many Ohio cities). These are in addition to state taxes.
Are retirement distributions taxed by states?
It varies. Some states fully tax retirement income, some partially
exempt it, and some don't tax it at all. Research your specific state.
No income tax means no taxes, right?
Not necessarily. States without income tax often have higher
property taxes, sales taxes, or other fees. Consider total tax burden, not just income tax.
Use Cases
- Estimating state income tax liability for your current state of residence
- Comparing state tax rates when considering relocation to a different state
- Calculating your combined federal and state effective tax rate
- Understanding how state taxes interact with the federal SALT deduction cap
- Planning income timing or residency changes to minimize state tax exposure
Assumptions & Limitations
- Uses simplified state tax rates and brackets that may not reflect all state-specific adjustments
- Does not account for state-specific deductions, credits, or exemptions beyond the basics
- Local income taxes (city, county) are not included in the calculation
- Part-year resident and multi-state filing situations are not supported
- Some states use federal AGI as a starting point while others have unique calculations
- Nine states have no state income tax: AK, FL, NV, NH, SD, TN, TX, WA, WY
Sources & References
- IRS Form 1040 Instructions — Federal tax return (state taxes interact with federal)
- IRS Schedule A — SALT deduction for state income taxes paid
- IRS Topic No. 503 — Deductible Taxes
- State tax agency websites — For current rates, brackets, and filing requirements
- IRS Publication 600 — State and Local General Sales Taxes (alternative to income tax deduction)
Disclaimer: This calculator provides estimates for educational purposes only. It does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation.