{
  "status": "success",
  "meta": {
    "year": "2026",
    "federal_reviewed": "2026-09-23",
    "notes": "The 15 flat-tax states use each state’s verified current statutory flat rate. The 9 states with no tax on wage or business income (including Washington, which taxes only capital gains) are 0%. The 27 progressive-bracket states (plus DC) use the verified marginal rate that applies at $75,000 of state taxable income as a single representative figure — not the top bracket rate, and not a full model of that state’s bracket schedule. All rates were checked against official state and Tax Foundation sources on 2026-09-23. Applied to federal taxable income, without state-specific deductions, additional brackets or local taxes.",
    "documentation": "https://calcmyincome.com/methodology",
    "sources": [
      "https://www.irs.gov/irb/2025-45_IRB",
      "https://www.ssa.gov/oact/cola/cbb.html"
    ],
    "unlimited_bracket": "A null limit means no upper limit."
  },
  "standard_deductions": {
    "single": 16100,
    "married": 32200,
    "hoh": 24150
  },
  "federal_brackets": {
    "single": [
      {
        "limit": 12400,
        "rate": 0.1
      },
      {
        "limit": 50400,
        "rate": 0.12
      },
      {
        "limit": 105700,
        "rate": 0.22
      },
      {
        "limit": 201775,
        "rate": 0.24
      },
      {
        "limit": 256225,
        "rate": 0.32
      },
      {
        "limit": 640600,
        "rate": 0.35
      },
      {
        "limit": null,
        "rate": 0.37
      }
    ],
    "married": [
      {
        "limit": 24800,
        "rate": 0.1
      },
      {
        "limit": 100800,
        "rate": 0.12
      },
      {
        "limit": 211400,
        "rate": 0.22
      },
      {
        "limit": 403550,
        "rate": 0.24
      },
      {
        "limit": 512450,
        "rate": 0.32
      },
      {
        "limit": 768700,
        "rate": 0.35
      },
      {
        "limit": null,
        "rate": 0.37
      }
    ],
    "hoh": [
      {
        "limit": 17700,
        "rate": 0.1
      },
      {
        "limit": 67450,
        "rate": 0.12
      },
      {
        "limit": 105700,
        "rate": 0.22
      },
      {
        "limit": 201750,
        "rate": 0.24
      },
      {
        "limit": 256200,
        "rate": 0.32
      },
      {
        "limit": 640600,
        "rate": 0.35
      },
      {
        "limit": null,
        "rate": 0.37
      }
    ]
  },
  "social_security_wage_base": 184500,
  "states": [
    {
      "name": "Alabama",
      "rate": 5,
      "type": "progressive",
      "agency": "Alabama Department of Revenue",
      "url": "https://revenue.alabama.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Alaska",
      "rate": 0,
      "type": "none",
      "agency": "Alaska Department of Revenue",
      "url": "http://dor.alaska.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "Arizona",
      "rate": 2.5,
      "type": "flat",
      "agency": "Arizona Department of Revenue",
      "url": "https://azdor.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Arkansas",
      "rate": 3.9,
      "type": "progressive",
      "agency": "Arkansas Department of Finance and Administration",
      "url": "https://www.dfa.arkansas.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "California",
      "rate": 9.3,
      "type": "progressive",
      "agency": "California Franchise Tax Board",
      "url": "https://www.ftb.ca.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Colorado",
      "rate": 4.4,
      "type": "flat",
      "agency": "Colorado Department of Revenue",
      "url": "https://tax.colorado.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Connecticut",
      "rate": 5.5,
      "type": "progressive",
      "agency": "Connecticut Department of Revenue Services",
      "url": "https://portal.ct.gov/drs",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Delaware",
      "rate": 6.6,
      "type": "progressive",
      "agency": "Delaware Division of Revenue",
      "url": "https://revenue.delaware.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Florida",
      "rate": 0,
      "type": "none",
      "agency": "Florida Department of Revenue",
      "url": "https://floridarevenue.com/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "Georgia",
      "rate": 4.99,
      "type": "flat",
      "agency": "Georgia Department of Revenue",
      "url": "https://dor.georgia.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Hawaii",
      "rate": 7.6,
      "type": "progressive",
      "agency": "Hawaii Department of Taxation",
      "url": "https://tax.hawaii.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Idaho",
      "rate": 5.3,
      "type": "flat",
      "agency": "Idaho State Tax Commission",
      "url": "https://tax.idaho.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Illinois",
      "rate": 4.95,
      "type": "flat",
      "agency": "Illinois Department of Revenue",
      "url": "https://tax.illinois.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Indiana",
      "rate": 2.95,
      "type": "flat",
      "agency": "Indiana Department of Revenue",
      "url": "https://www.in.gov/dor/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Iowa",
      "rate": 3.8,
      "type": "flat",
      "agency": "Iowa Department of Revenue",
      "url": "https://tax.iowa.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Kansas",
      "rate": 5.58,
      "type": "progressive",
      "agency": "Kansas Department of Revenue",
      "url": "https://www.ksrevenue.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Kentucky",
      "rate": 3.5,
      "type": "flat",
      "agency": "Kentucky Department of Revenue",
      "url": "https://revenue.ky.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Louisiana",
      "rate": 3,
      "type": "flat",
      "agency": "Louisiana Department of Revenue",
      "url": "https://revenue.louisiana.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Maine",
      "rate": 7.15,
      "type": "progressive",
      "agency": "Maine Revenue Services",
      "url": "https://www.maine.gov/revenue/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Maryland",
      "rate": 4.75,
      "type": "progressive",
      "agency": "Maryland Comptroller of the Treasury",
      "url": "https://www.marylandtaxes.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Massachusetts",
      "rate": 5,
      "type": "progressive",
      "agency": "Massachusetts Department of Revenue",
      "url": "https://www.mass.gov/orgs/department-of-revenue",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Michigan",
      "rate": 4.25,
      "type": "flat",
      "agency": "Michigan Department of Treasury",
      "url": "https://www.michigan.gov/taxes",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Minnesota",
      "rate": 6.8,
      "type": "progressive",
      "agency": "Minnesota Department of Revenue",
      "url": "https://www.revenue.state.mn.us/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Mississippi",
      "rate": 4,
      "type": "flat",
      "agency": "Mississippi Department of Revenue",
      "url": "https://www.dor.ms.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Missouri",
      "rate": 4.7,
      "type": "flat",
      "agency": "Missouri Department of Revenue",
      "url": "https://dor.mo.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Montana",
      "rate": 5.65,
      "type": "progressive",
      "agency": "Montana Department of Revenue",
      "url": "https://mtrevenue.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Nebraska",
      "rate": 4.55,
      "type": "progressive",
      "agency": "Nebraska Department of Revenue",
      "url": "https://revenue.nebraska.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Nevada",
      "rate": 0,
      "type": "none",
      "agency": "Nevada Department of Taxation",
      "url": "https://tax.nv.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "New Hampshire",
      "rate": 0,
      "type": "none",
      "agency": "New Hampshire Department of Revenue Administration",
      "url": "https://www.revenue.nh.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "New Jersey",
      "rate": 6.37,
      "type": "progressive",
      "agency": "New Jersey Division of Taxation",
      "url": "https://www.state.nj.us/treasury/taxation/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "New Mexico",
      "rate": 4.9,
      "type": "progressive",
      "agency": "New Mexico Taxation and Revenue Department",
      "url": "https://www.tax.newmexico.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "New York",
      "rate": 5.4,
      "type": "progressive",
      "agency": "New York Department of Taxation and Finance",
      "url": "https://www.tax.ny.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "North Carolina",
      "rate": 3.99,
      "type": "flat",
      "agency": "North Carolina Department of Revenue",
      "url": "https://www.ncdor.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "North Dakota",
      "rate": 1.95,
      "type": "progressive",
      "agency": "North Dakota Office of State Tax Commissioner",
      "url": "https://www.tax.nd.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Ohio",
      "rate": 2.75,
      "type": "progressive",
      "agency": "Ohio Department of Taxation",
      "url": "https://tax.ohio.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Oklahoma",
      "rate": 4.5,
      "type": "progressive",
      "agency": "Oklahoma Tax Commission",
      "url": "https://oklahoma.gov/tax.html",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Oregon",
      "rate": 8.75,
      "type": "progressive",
      "agency": "Oregon Department of Revenue",
      "url": "https://www.oregon.gov/dor",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Pennsylvania",
      "rate": 3.07,
      "type": "flat",
      "agency": "Pennsylvania Department of Revenue",
      "url": "https://www.revenue.pa.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Rhode Island",
      "rate": 3.75,
      "type": "progressive",
      "agency": "Rhode Island Division of Taxation",
      "url": "https://tax.ri.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "South Carolina",
      "rate": 6,
      "type": "progressive",
      "agency": "South Carolina Department of Revenue",
      "url": "https://dor.sc.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "South Dakota",
      "rate": 0,
      "type": "none",
      "agency": "South Dakota Department of Revenue",
      "url": "https://dor.sd.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "Tennessee",
      "rate": 0,
      "type": "none",
      "agency": "Tennessee Department of Revenue",
      "url": "https://www.tn.gov/revenue.html",
      "rate_type": "no_income_tax"
    },
    {
      "name": "Texas",
      "rate": 0,
      "type": "none",
      "agency": "Texas Comptroller of Public Accounts",
      "url": "https://comptroller.texas.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "Utah",
      "rate": 4.5,
      "type": "flat",
      "agency": "Utah State Tax Commission",
      "url": "https://tax.utah.gov/",
      "rate_type": "verified_statutory_flat_rate"
    },
    {
      "name": "Vermont",
      "rate": 6.6,
      "type": "progressive",
      "agency": "Vermont Department of Taxes",
      "url": "https://tax.vermont.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Virginia",
      "rate": 5.75,
      "type": "progressive",
      "agency": "Virginia Department of Taxation",
      "url": "https://www.tax.virginia.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Washington",
      "rate": 0,
      "type": "none",
      "agency": "Washington Department of Revenue",
      "url": "https://dor.wa.gov/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "West Virginia",
      "rate": 4.82,
      "type": "progressive",
      "agency": "West Virginia State Tax Department",
      "url": "https://tax.wv.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Wisconsin",
      "rate": 5.3,
      "type": "progressive",
      "agency": "Wisconsin Department of Revenue",
      "url": "https://www.revenue.wi.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    },
    {
      "name": "Wyoming",
      "rate": 0,
      "type": "none",
      "agency": "Wyoming Department of Revenue",
      "url": "https://revenue.state.wy.us/",
      "rate_type": "no_income_tax"
    },
    {
      "name": "District of Columbia",
      "rate": 8.5,
      "type": "progressive",
      "agency": "DC Office of Tax and Revenue",
      "url": "https://otr.cfo.dc.gov/",
      "rate_type": "verified_representative_marginal_rate_at_75k"
    }
  ]
}