States With the Biggest Tax Penalty for High Earners

Alabama reaches its 5% ordinary rate at low taxable-income thresholds. Its federal-income-tax deduction makes a comparison using federal taxable income especially misleading: use the Alabama taxable base after state adjustments.

For one-earner married households, the regular state wage-tax benchmarks are $12,420 on $250,000; $24,920 on $500,000; $49,920 on $1,000,000; $99,920 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Alabama DOR individual tax rates (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Alaska ties the other verified zero-wage-tax states in the 2026 state-only comparison. The tie should remain visible; a property or sales-tax assumption cannot be inserted into an income-tax ranking without changing the metric.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Alaska government tax facts (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Arizona’s ordinary state-taxable-income schedule produces the same 2.5% marginal rate at $250,000 and $2 million. This does not make payroll, sales taxes or the gross-to-taxable calculation disappear.

For one-earner married households, the regular state wage-tax benchmarks are $6,250 on $250,000; $12,500 on $500,000; $25,000 on $1,000,000; $50,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Arizona DOR individual withholding and tax rate (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Arkansas uses separate lower- and upper-income tables with a bracket adjustment between them. Only taxable income of at least $97,601 is computed here, which covers the four high-income guide benchmarks without inventing the adjustment.

For one-earner married households, the regular state wage-tax benchmarks are $9,170 on $250,000; $18,420 on $500,000; $36,920 on $1,000,000; $73,920 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Arkansas DFA 2026 special-session SB1 fiscal impact (2026; 2026-09-12)
• Arkansas SB1, Act 2 of the 2026 special session (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

California’s FTB issued its 2026 indexing memorandum on September 3. The regular wage calculation uses those updated brackets and adds the 1% behavioral health services tax only above $1 million of taxable income.

For one-earner married households, the regular state wage-tax benchmarks are $15,885 on $250,000; $39,135 on $500,000; $88,734 on $1,000,000; $216,370 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• California FTB September 3, 2026 indexing memorandum, Attachment 2 (CalTax-hosted copy) (2026; 2026-09-12)
• California FTB 2025 Publication 1067: individual-return 1% tax on excess over $1 million (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

The Colorado number is explicitly a regular-tax estimate based on the published 2026 worksheet. It excludes alternative minimum tax and recapture, so it is not a completed Colorado return liability.

For one-earner married households, the regular state wage-tax benchmarks are $11,000 on $250,000; $22,000 on $500,000; $44,000 on $1,000,000; $88,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Colorado 2026 DR 0104EP estimate worksheet (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Connecticut’s estimate includes the initial brackets, 2% benefit phaseout and tax recapture from CT-1040ES. An explicit Connecticut AGI is required; at high incomes, leaving out those additions would materially understate state tax.

For one-earner married households, the regular state wage-tax benchmarks are $13,200 on $250,000; $30,800 on $500,000; $68,900 on $1,000,000; $139,700 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. For this benchmark only, state AGI is explicitly assumed equal to state taxable income. Local tax and credits are excluded; the figures do not start with gross salary.

• Connecticut 2026 CT-1040ES: initial tax, 2% phaseout and recapture tables (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Delaware’s regular individual schedule reaches 6.6% above $60,000 of taxable income. The state-only number excludes Wilmington earned-income tax and does not measure gross receipts tax incurred by a business.

For one-earner married households, the regular state wage-tax benchmarks are $15,484 on $250,000; $31,984 on $500,000; $64,984 on $1,000,000; $130,984 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Delaware DOR employer guide, income computation table (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Florida’s zero 2026 wage-tax result is a real tie with other no-wage-tax states. It is not an estimate of insurance, property taxes or the cost of maintaining a corporation.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Florida DOR individual income-tax FAQ (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

The 4.99% wage schedule is verified in Georgia’s 2026 tax update. HB1023 supplies the matching entity-rate rule, but an unrelated W-2 employee cannot reduce wage tax through a fictional PTET election.

For one-earner married households, the regular state wage-tax benchmarks are $12,475 on $250,000; $24,950 on $500,000; $49,900 on $1,000,000; $99,800 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Georgia DOR important tax updates, 2026 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Hawaii’s ordinary brackets distinguish single and joint returns, and the 2025 bracket expansion also applies in 2026. A million-dollar wage result does not represent Hawaii’s separate treatment of capital gains.

For one-earner married households, the regular state wage-tax benchmarks are $16,782 on $250,000; $37,432 on $500,000; $90,432 on $1,000,000; $200,432 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Hawaii Department of Taxation tax-year rate tables (2026; 2026-09-12)
• Hawaii tax tables for years after December 31, 2024 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Idaho’s verified annual page still supplies 2025 indexed zero-rate thresholds. This guide leaves the 2026 calculation unavailable rather than combining a current 5.3% headline rate with an unverified threshold.

For one-earner married households, the regular state wage-tax benchmarks are $12,727 on $250,000; $25,977 on $500,000; $52,477 on $1,000,000; $105,477 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Idaho Code 63-3024: 5.3% rate and statutory CPI indexing (2026; 2026-09-12)
• BLS CPI-U U.S. city average: 2025 annual average 321.943 (2025; 2026-09-12)
• BLS historical CPI-U: 1998 annual average 163.0 (1998; 2026-09-12)
• Idaho Commission published annual tables: latest posted year 2025 (2025; 2026-09-12)
• BLS archived CPI files: October 2025 data unavailable during funding lapse (2025; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Illinois’s $1 million state-taxable wage benchmark is $49,500 before credits. An owner receiving both salary and K-1 income needs the replacement-tax and PTET layers modeled separately from this wage result.

For one-earner married households, the regular state wage-tax benchmarks are $12,375 on $250,000; $24,750 on $500,000; $49,500 on $1,000,000; $99,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Illinois DOR current income-tax rates (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

The Indiana number intentionally excludes county income tax. Choose an actual county and the applicable rate date before comparing take-home pay with a state that lacks a local income tax.

For one-earner married households, the regular state wage-tax benchmarks are $7,375 on $250,000; $14,750 on $500,000; $29,500 on $1,000,000; $59,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Indiana DOR rates, fees and penalties (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Iowa’s 2026 ordinary individual rate is 3.8%. The wage comparison excludes low-income alternative-tax rules and school-district surtax, and it does not pass a hypothetical business election credit through to salary.

For one-earner married households, the regular state wage-tax benchmarks are $9,500 on $250,000; $19,000 on $500,000; $38,000 on $1,000,000; $76,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Iowa DOR 2026 income-tax rate announcement (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Kansas retains different first-bracket widths for single and joint filers. At high taxable income both reach 5.58%, but a single top-rate multiplication misses the lower first bracket.

For one-earner married households, the regular state wage-tax benchmarks are $13,775 on $250,000; $27,725 on $500,000; $55,625 on $1,000,000; $111,425 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Kansas DOR enacted individual tax schedule (2026; 2026-09-12)
• Kansas Notice 25-06: no 2026 rate reduction (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Kentucky’s wage-only benchmark uses the new 3.5% state rate. Local occupational taxes are not included, so the correct city/county matters when moving an operating business or payroll.

For one-earner married households, the regular state wage-tax benchmarks are $8,750 on $250,000; $17,500 on $500,000; $35,000 on $1,000,000; $70,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Kentucky DOR software developer tax-year updates (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Louisiana’s flat 3% schedule replaces the former graduated personal schedule. The benchmark starts after Louisiana deductions; multiplying 3% by gross household wages would use the wrong input.

For one-earner married households, the regular state wage-tax benchmarks are $7,500 on $250,000; $15,000 on $500,000; $30,000 on $1,000,000; $60,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Louisiana DOR individual income-tax reform rates (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Maine’s 2026 surcharge starts above $1 million for single filers and $1.5 million for joint filers. Exactly $1 million therefore triggers no surcharge in either supported status; the $2 million examples do.

For one-earner married households, the regular state wage-tax benchmarks are $16,835 on $250,000; $34,710 on $500,000; $70,460 on $1,000,000; $151,960 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Maine Revenue Services revised 2026 individual rate schedules (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Maryland’s state schedule now reaches 6.5% above $1 million single or $1.2 million joint. The calculator excludes county/Baltimore City tax, which makes its state-only number unsuitable as a complete Maryland bill.

For one-earner married households, the regular state wage-tax benchmarks are $12,323 on $250,000; $26,573 on $500,000; $57,323 on $1,000,000; $121,823 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Maryland Tax-General section 10-105 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

The Massachusetts 4% surcharge begins above $1,107,750 in 2026, not exactly $1 million. At a taxable-income base of $1 million, the regular wage benchmark remains $50,000 before credits.

For one-earner married households, the regular state wage-tax benchmarks are $12,500 on $250,000; $25,000 on $500,000; $50,000 on $1,000,000; $135,690 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Massachusetts DOR current tax rates (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Michigan’s state-only calculation excludes city income taxes. A Detroit residence or workplace needs a named local computation, not an invented average Michigan local-tax percentage.

For one-earner married households, the regular state wage-tax benchmarks are $10,625 on $250,000; $21,250 on $500,000; $42,500 on $1,000,000; $85,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Michigan Treasury 2026 individual rate determination (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Minnesota’s 2026 brackets reach 9.85% at $203,150 single and $337,930 joint. A capital-gain scenario requires separate net-investment-income tax and alternative-minimum analysis.

For one-earner married households, the regular state wage-tax benchmarks are $16,887 on $250,000; $39,754 on $500,000; $89,004 on $1,000,000; $187,504 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Minnesota DOR 2026 rates and brackets (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

The Mississippi wage benchmark assumes one earner. A joint return with two earned incomes can allocate the $10,000 zero-rate amount differently; this module does not invent a second exemption for a nonworking spouse.

For one-earner married households, the regular state wage-tax benchmarks are $9,600 on $250,000; $19,600 on $500,000; $39,600 on $1,000,000; $79,600 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Mississippi DOR general information, 2026 income tax (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Missouri’s 2026 MO-1040ES chart supplies the indexed brackets, reaching 4.7% above $9,436. Joint returns allocate income between spouses; this comparison uses one earned income and excludes local earnings taxes.

For one-earner married households, the regular state wage-tax benchmarks are $11,570 on $250,000; $23,320 on $500,000; $46,820 on $1,000,000; $93,820 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Missouri DOR 2026 MO-1040ES tax rate chart (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Montana’s 2026 wage brackets use $47,500 single and $95,000 joint as the breakpoint. Its separate lower long-term capital-gain rates mean a business sale cannot use the wage table unchanged.

For one-earner married households, the regular state wage-tax benchmarks are $13,223 on $250,000; $27,348 on $500,000; $55,598 on $1,000,000; $112,098 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Montana DOR HB 337 income-tax changes (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Nebraska’s verified 2026 estimated-tax worksheet supplies the indexed brackets used here. Both upper brackets use 4.55%, but the lower tiers still reduce the effective rate below a simple 4.55% multiplication.

For one-earner married households, the regular state wage-tax benchmarks are $10,773 on $250,000; $22,148 on $500,000; $44,898 on $1,000,000; $90,398 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Nebraska DOR 2026 Form 1040N-ES worksheet (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Nevada ties the other zero-state-wage-tax jurisdictions. Its business payroll and gross-revenue taxes belong in an operating-company model and are excluded from the personal-income ranking.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Nevada Department of Taxation tax notes (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Hampshire repealed its interest-and-dividends tax for periods after 2024, but that personal-tax change did not repeal the business taxes. A million dollars of wages and a million dollars of business income are separate scenarios.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• New Hampshire DRA interest and dividends tax repeal (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Jersey’s resident individual rate reaches 10.75% above $1 million, while income at exactly $1 million is still in the 8.97% bracket. The tax is progressive, so neither rate applies to every dollar.

For one-earner married households, the regular state wage-tax benchmarks are $11,883 on $250,000; $27,808 on $500,000; $72,658 on $1,000,000; $180,158 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• New Jersey Treasury resident tax rate schedules, 2020 and after (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New Mexico’s 2025-and-later schedule remains current in the Taxation and Revenue Department’s January 2026 analysis. Joint filers reach the 5.9% bracket above $315,000; its wage schedule is separate from the PTE base and gross-receipts tax.

For one-earner married households, the regular state wage-tax benchmarks are $11,439 on $250,000; $25,539 on $500,000; $55,039 on $1,000,000; $114,039 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• New Mexico TRD 2025 tax expenditure report: 2025-and-later income schedule (2026; 2026-09-12)
• New Mexico TRD January 2026 SB60 analysis: current-law comparison table (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

New York’s 2026 estimate worksheets provide both reduced brackets and benefit recapture. The calculation requires an explicit NYAGI assumption; New York City has a separate named resident-tax component, and Yonkers remains excluded.

For one-earner married households, the regular state wage-tax benchmarks are $14,750 on $250,000; $34,250 on $500,000; $68,500 on $1,000,000; $137,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. For this benchmark only, state AGI is explicitly assumed equal to state taxable income. Local tax and credits are excluded; the figures do not start with gross salary.

• New York 2026 IT-2105-I estimate schedules and benefit-recapture worksheets (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

North Carolina withholding tables include a percentage that differs from its 3.99% return rate. The comparison uses the income-tax rate, not the withholding cushion, on North Carolina taxable income.

For one-earner married households, the regular state wage-tax benchmarks are $9,975 on $250,000; $19,950 on $500,000; $39,900 on $1,000,000; $79,800 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• North Carolina DOR individual rate schedules (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

North Dakota’s 2026 ND-1ES contains annual brackets distinct from wage withholding. The joint zero-rate band extends through $82,800 of state taxable income, followed by 1.95% and 2.5% brackets.

For one-earner married households, the regular state wage-tax benchmarks are $3,260 on $250,000; $9,209 on $500,000; $21,709 on $1,000,000; $46,709 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• North Dakota 2026 ND-1ES annual tax rate schedules (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Ohio does not apply 2.75% to every taxable wage dollar. The 2026 statute sets tax at zero through $26,050 and then $332 plus 2.75% of the excess; the benchmark implements that formula.

For one-earner married households, the regular state wage-tax benchmarks are $6,491 on $250,000; $13,366 on $500,000; $27,116 on $1,000,000; $54,616 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Ohio Revised Code chapter 5747, 2026 individual tax (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Oklahoma’s new zero-rate and reduced-rate bands differ for single and joint returns. Future rate triggers are not assumed; the module applies only the enacted 2026 schedule.

For one-earner married households, the regular state wage-tax benchmarks are $10,821 on $250,000; $22,071 on $500,000; $44,571 on $1,000,000; $89,571 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Oklahoma Tax Commission 2025 legislative update, effective 2026 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Oregon’s 2026 state wage schedule excludes Metro, Multnomah County and Portland taxes. A Portland-area comparison needs those named jurisdictions and their own bases rather than a statewide local-tax average.

For one-earner married households, the regular state wage-tax benchmarks are $21,237 on $250,000; $45,987 on $500,000; $95,487 on $1,000,000; $194,487 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Oregon Legislative Revenue Office 2026 personal tax schedule (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Pennsylvania’s 3.07% compensation-class calculation excludes local earned-income taxes. Losses in an unrelated income class should not be assumed to offset wages or a gain in the benchmark.

For one-earner married households, the regular state wage-tax benchmarks are $7,675 on $250,000; $15,350 on $500,000; $30,700 on $1,000,000; $61,400 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Pennsylvania DOR 2026 REV-413 individual estimated tax (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Rhode Island’s 2026 regular brackets are the same for the supported filing statuses, but deductions and exemptions are not. At high modified AGI, their phaseout must already be reflected in the supplied taxable base.

For one-earner married households, the regular state wage-tax benchmarks are $11,843 on $250,000; $26,818 on $500,000; $56,768 on $1,000,000; $116,668 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Rhode Island Division of Taxation 2026 inflation adjustments (2026; 2026-09-12)
• Rhode Island DOR July 2026 enacted-law summary: surtax starts in 2027 (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

South Carolina now starts the individual calculation with federal AGI and a new state deduction. The 1.99%/$30,000 breakpoint and 5.21% upper rate cannot be applied to old federal-taxable-income assumptions without rebuilding the base.

For one-earner married households, the regular state wage-tax benchmarks are $12,059 on $250,000; $25,084 on $500,000; $51,134 on $1,000,000; $103,234 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• South Carolina DOR H.4216 2026 income-tax reform (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

South Dakota is a zero-state-wage-tax tie in 2026. Sales and use tax on a household’s spending or a business’s services belongs in another comparison with an explicit spending base.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• South Dakota DOR sales and use tax guide (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Tennessee has no personal wage tax; the Hall tax on certain investment income was repealed from 2021. A business-profit scenario remains different because operating-entity taxes can apply.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Tennessee DOR Hall income tax repeal (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Texas’s individual net-income-tax prohibition supports a zero wage-tax benchmark. That personal result should remain separate from franchise tax on an operating entity or property tax on an owner’s home.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Texas Constitution article VIII section 24-a (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Utah’s regular-tax result is before its taxpayer tax credit. A 4.45% multiplication is therefore a schedule comparison, not a claim that every household’s effective rate is 4.45%.

For one-earner married households, the regular state wage-tax benchmarks are $11,125 on $250,000; $22,250 on $500,000; $44,500 on $1,000,000; $89,000 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Utah Tax Commission 2026 legislative summary (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Vermont’s Joint Fiscal Office publishes the 2026 annual regular brackets used here. The separate minimum of 3% of federal AGI above $150,000 remains outside this regular-tax comparison, so the result is not a completed return liability.

For one-earner married households, the regular state wage-tax benchmarks are $14,200 on $250,000; $35,361 on $500,000; $79,111 on $1,000,000; $166,611 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Vermont Joint Fiscal Office 2026 Fiscal Facts: personal income-tax brackets (2026; 2026-09-12)
• Vermont 32 VSA 5822: federal-AGI minimum tax (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Virginia’s upper regular rate is 5.75% above $17,000 of taxable income. The guide assumes one earner, so it does not claim a spouse tax adjustment that requires qualifying income earned by both spouses.

For one-earner married households, the regular state wage-tax benchmarks are $14,118 on $250,000; $28,493 on $500,000; $57,243 on $1,000,000; $114,743 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Virginia Tax individual income-tax computation (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Washington has no 2026 wage income tax; its newly enacted individual income tax begins in 2028. Existing capital-gains excise tax remains separate, with 7% on the first $1 million of taxable Washington gains and 9.9% above.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Washington DOR individual income-tax FAQs (2026; 2026-09-12)
• Washington Governor: SB6346 income tax signed March 30, 2026; starts January 2028 (2026; 2026-09-12)
• Washington DOR tiered capital-gains tax (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

West Virginia cut rates again for 2026, bringing the upper rate to 4.58%. The module uses the retroactive 2026 schedule and not the superseded 4.82% top rate.

For one-earner married households, the regular state wage-tax benchmarks are $10,653 on $250,000; $22,103 on $500,000; $45,003 on $1,000,000; $90,803 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• West Virginia Tax Division 2026 personal income-tax reduction (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Wisconsin’s 2026 estimate instructions provide the indexed regular brackets used here. Capital-gain exclusions and alternative-minimum tax are separate, so a business-sale outcome cannot be read directly from this wage table.

For one-earner married households, the regular state wage-tax benchmarks are $12,445 on $250,000; $27,020 on $500,000; $65,270 on $1,000,000; $141,770 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• Wisconsin DOR 2026 Form 1-ES instructions (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table

Wyoming is tied at zero in the 2026 personal wage-tax comparison. A Wyoming entity registration does not establish that its owner changed domicile or that income earned elsewhere loses its original state source.

For one-earner married households, the regular state wage-tax benchmarks are $0 on $250,000; $0 on $500,000; $0 on $1,000,000; $0 on $2,000,000 of state taxable income. These four points show how the schedule changes as the taxable base increases. Local tax and credits are excluded; the figures do not start with gross salary.

• State of Wyoming tax overview (2026; 2026-09-12)
• Census ACS housing, rent and property-tax data
• NAIC 2023 homeowner premium table