Tax Filing Guide by State

Nine states levy no broad-based individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only interest and dividend income, and that tax is being phased out by 2027. Washington recently added a capital gains tax that applies only to high-income individuals. The other seven have no individual income tax at all.

California has the highest top marginal state income tax rate at 13.3% (applied to incomes over $1 million). Hawaii is second at 11%, followed by New York at 10.9% (which adds a separate New York City local income tax for NYC residents). These top rates apply only to the highest bracket — most residents pay substantially lower effective rates.

Not necessarily. States without an income tax usually make up the revenue through higher sales tax, property tax, or both. Texas has no income tax but property tax rates among the highest in the country. Tennessee compensates with a relatively high combined sales tax. Total tax burden — combining income, sales, property, and excise taxes — is the more useful measure, and it varies independently of income tax existence.

Most states with an income tax align the filing deadline with the federal date — April 15, or the next business day if April 15 falls on a weekend or holiday. A few states have different deadlines (Iowa: April 30; Virginia: May 1; Louisiana: May 15). All states with income tax allow extensions, but an extension to file is not an extension to pay — you must still estimate and remit by the original due date to avoid penalties.

Income tax brackets and rates are typically reviewed annually by state legislatures, with changes effective January 1 of the following year. Sales tax rates change less frequently but can shift mid-year if local jurisdictions (counties, cities) adjust their portions. Property tax rates are set annually by local taxing authorities and can vary substantially within a state. Mubboo refreshes this dataset annually following Tax Foundation's release.

Each state's Department of Revenue (or equivalent agency) publishes current rates and brackets on its official website. The Tax Foundation (taxfoundation.org) aggregates state data into comparable formats and is the primary source for this guide. For federal brackets, see irs.gov. For property tax rates in your specific county, check your county assessor's website — local rates can vary significantly within a state.