2026 state-by-state reference

Does your state tax personal income?

A plain-English directory of all 50 states. The green entries do not have a broad-based individual income tax on wages and salaries.

What “broad-based” means

It means the state generally taxes personal income such as wages and salaries. “No” does not mean tax-free: a state may still collect sales, property, business, local, or special taxes.

All 50 states

Reviewed October 7, 2026

No broad-based individual income tax Broad-based individual income tax

ALAlabamaBroad-based tax

AKAlaskaNo broad-based tax

AZArizonaBroad-based tax

ARArkansasBroad-based tax

CACaliforniaBroad-based tax

COColoradoBroad-based tax

CTConnecticutBroad-based tax

DEDelawareBroad-based tax

FLFloridaNo broad-based tax

GAGeorgiaBroad-based tax

HIHawaiiBroad-based tax

IDIdahoBroad-based tax

ILIllinoisBroad-based tax

INIndianaBroad-based tax

IAIowaBroad-based tax

KSKansasBroad-based tax

KYKentuckyBroad-based tax

LALouisianaBroad-based tax

MEMaineBroad-based tax

MDMarylandBroad-based tax

MAMassachusettsBroad-based tax

MIMichiganBroad-based tax

MNMinnesotaBroad-based tax

MSMississippiBroad-based tax

MOMissouriBroad-based tax

MTMontanaBroad-based tax

NENebraskaBroad-based tax

NVNevadaNo broad-based tax

NHNew HampshireNo broad-based tax

NJNew JerseyBroad-based tax

NMNew MexicoBroad-based tax

NYNew YorkBroad-based tax

NCNorth CarolinaBroad-based tax

NDNorth DakotaBroad-based tax

OHOhioBroad-based tax

OKOklahomaBroad-based tax

OROregonBroad-based tax

PAPennsylvaniaBroad-based tax

RIRhode IslandBroad-based tax

SCSouth CarolinaBroad-based tax

SDSouth DakotaNo broad-based tax

TNTennesseeNo broad-based tax

TXTexasNo broad-based tax

UTUtahBroad-based tax

VTVermontBroad-based tax

VAVirginiaBroad-based tax

WAWashingtonNo broad-based tax*

WVWest VirginiaBroad-based tax

WIWisconsinBroad-based tax

WYWyomingNo broad-based tax

* Washington

Washington does not tax wages or salaries through a broad-based personal income tax. It does impose an excise tax on certain long-term capital gains.

New Hampshire changed in 2025

New Hampshire’s tax on interest and dividends was repealed for tax periods beginning on or after January 1, 2025.

Sources and scope

This directory classifies whether each state has a broad-based individual income tax on wages and salaries. It does not compare tax rates, local taxes, retirement-income rules, deductions, credits, residency, or filing requirements.

Starting point only. State rules vary by income type and can change. Check your state revenue department or a qualified tax professional for your situation. This page is for informational and educational purposes only and is not tax advice.