Resource guide · 2024

Highest State
Income Tax States

In 2024, California, Hawaii, New Jersey, Oregon, and Minnesota have the highest state income tax rates. On a $100,000 salary, the difference from no-tax Texas is up to $7,246 per year.

Ranked by take-home pay on $100k salary (single filer)
#StateTake-homeState taxEff. state rate
1Oregon$71,263$7,2467.2%
2Hawaii$71,281$7,2287.2%
3Maine$72,897$5,6125.6%
4California$73,040$5,4695.5%
5Minnesota$73,160$5,3495.3%
6Montana$73,334$5,1755.2%
7Massachusetts$73,509$5,0005.0%
8Idaho$73,556$4,9535.0%
9New York$73,557$4,9525.0%
10South Carolina$73,668$4,8414.8%
11Vermont$73,807$4,7024.7%
12Wisconsin$74,199$4,3104.3%
13New Jersey$74,264$4,2464.2%
14Iowa$74,793$3,7163.7%
Texas (No tax)$78,509$00.0%

The 3 Highest-Tax States

OR
Oregon
Top rate: 9.90%
$100k take-home$71,263
State tax (annual)$7,246
vs Texas (no-tax)$7,246
Calculate Oregon pay →
HI
Hawaii
Top rate: 11.00%
$100k take-home$71,281
State tax (annual)$7,228
vs Texas (no-tax)$7,228
Calculate Hawaii pay →
ME
Maine
Top rate: 7.15%
$100k take-home$72,897
State tax (annual)$5,612
vs Texas (no-tax)$5,612
Calculate Maine pay →

Why Are Some States' Taxes So High?

High-tax states typically provide more expansive public services: better-funded public universities, wider social safety nets, more extensive infrastructure. California and New York, for example, have large public sector workforces and significant spending on education and healthcare.

Progressive tax systems — where higher earners pay higher rates — are the norm in high-tax states. California's top bracket of 13.3% applies to income above $1 million, meaning most residents pay far less than the top rate. The effective state tax rate on $100,000 in California is typically around 5–6%, not 13.3%.

The High-Earner Effect

The gap between high-tax and no-tax states widens dramatically at higher income levels. On $150,000, the difference between California and Texas can exceed $10,000 per year. On $250,000, it can exceed $25,000. This is why many high-earning professionals in tech, finance, and law consider state taxes a major factor when choosing where to live.

Compare Your State

Use our calculators to see exactly how your state compares. You can also use the state comparison tool to run a side-by-side analysis of any two states on your specific salary.

Frequently Asked Questions

Which state has the highest income tax?

California has the highest top marginal state income tax rate at 13.3% (on income over $1 million for single filers). Hawaii (11%), New Jersey (10.75%), Oregon (9.9%), and Minnesota (9.85%) round out the top five.

How much does a $100,000 salary lose to state income tax in California?

A $100,000 salary in California (single filer) typically results in around $4,800–$6,200 in state income tax, depending on your deductions. California's progressive brackets start at 1% and reach 9.3% for income above $66,295 (2024).

Are high-tax states worth living in despite the taxes?

High-tax states like California and New York often offer higher average wages, more job opportunities, strong public services, and cultural amenities. Whether the trade-off is worth it depends on your income, lifestyle, and priorities. Many high earners find the after-tax income in no-tax states significantly superior.

What is the difference between marginal and effective tax rates?

The marginal rate is the rate applied to your highest dollar of income. The effective rate is your total tax divided by your total income. In a progressive system, you never pay the top marginal rate on your entire income — only on the portion in that bracket.

Do high-tax states offset taxes with lower cost of living?

Generally no — high-tax states like California, New York, and New Jersey also tend to have high costs of living, particularly for housing. Low-tax states like Texas and Florida have seen population growth partly driven by residents seeking better financial outcomes.

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