Figures last verified against primary sources on . See methodology and corrections.
Figures last verified against primary sources on . See methodology and corrections.
Between tax year 2022 and tax year 2026, 20 of the 51 US income tax jurisdictions cut their top marginal personal income tax rate. Three raised theirs. Twenty-eight left it unchanged — and nine of those have no personal income tax to change.
Every figure below is computed directly from the rate tables that power the TaxMath calculator, so you can check any row against that jurisdiction's tax table page yourself.
Ranked by the size of the cut, in percentage points.
| State | 2022 top rate | 2026 top rate | Change |
|---|---|---|---|
| Iowa | 8.53% | 3.80% † | −4.73 |
| Nebraska | 6.84% | 4.55% † | −2.29 |
| Arkansas | 5.70% | 3.70% † | −2.00 |
| West Virginia | 6.50% | 4.58% † | −1.92 |
| Kentucky | 5.00% | 3.50% | −1.50 |
| South Carolina | 6.50% | 5.21% | −1.29 |
| Louisiana | 4.25% | 3.00% | −1.25 |
| Ohio | 3.99% | 2.75% | −1.24 |
| Montana | 6.75% | 5.65% | −1.10 |
| Mississippi | 5.00% | 4.00% | −1.00 |
| North Carolina | 4.99% | 3.99% | −1.00 |
| Georgia | 5.75% | 4.99% | −0.76 |
| Idaho | 6.00% | 5.30% † | −0.70 |
| Missouri | 5.30% | 4.70% | −0.60 |
| Arizona | 2.98% | 2.50% | −0.48 |
| Utah | 4.85% | 4.45% | −0.40 |
| North Dakota | 2.90% | 2.50% | −0.40 |
| Indiana | 3.23% | 2.95% | −0.28 |
| Oklahoma | 4.75% | 4.50% | −0.25 |
| Kansas | 5.70% | 5.58% † | −0.12 |
† 2026 value is provisional — see the data note at the end.
Iowa is the outlier. Its top rate fell from 8.53% to 3.80%, a drop of nearly five percentage points, as the state collapsed a graduated schedule into a single flat rate. No other state moved even half that far.
At the other end, several of these "cuts" are small enough to be invisible on a real return. Kansas trimmed 0.12 of a point. On $100,000 of income that is a difference of roughly $120 — real money, but not the sort of change anyone relocates over.
| State | 2022 top rate | 2026 top rate | Change | What happened |
|---|---|---|---|---|
| Massachusetts | 5.00% | 9.00% † | +4.00 | The "Fair Share Amendment," approved November 2022, added a 4% surtax on income above $1M, effective TY2023 |
| Maine | 7.15% | 9.15% | +2.00 | LD 2212, signed 2026-04-09 and retroactive to 1 January 2026, adds a 2% surcharge on taxable income above $1M (single) |
| Maryland | 5.75% | 6.50% † | +0.75 | New top brackets effective TY2025 |
All three increases are surcharges at the very top, not broad-based rate hikes. A Massachusetts filer earning $150,000 pays the same 5% flat rate they paid in 2022; the 9% figure applies only to the portion of income above $1 million. This is the single most common way the "top rate" number misleads.
Arizona, Georgia, Iowa, and Louisiana all replaced graduated bracket schedules with a single flat rate during this window. Kentucky, North Carolina, Indiana, and Utah were already flat in 2022 and stayed flat while cutting.
The practical argument for a flat rate is that lowering one number is politically and administratively simpler than restructuring an entire schedule — which is why states pursuing gradual elimination tend to flatten first. The practical objection is that a flat rate removes the mechanism by which a graduated system asks more of higher incomes.
The top marginal rate is the most-quoted and least-useful number in state taxation. Four reasons:
If you want the number that actually matters — what a specific income owes in a specific state — the calculator computes it from these same tables.
Rates shown are the top marginal rate on ordinary income for a single filer, taken from the TaxMath rate tables for tax years 2022 and 2026. Local income taxes (New York City, for example) are not included. Payroll taxes, sales taxes, and property taxes are not included — a complete picture of what a state costs you requires all of them, and income tax alone is not a burden ranking.
Values marked † are provisional. TaxMath marks a jurisdiction's figures provisional when the enacted law is known but the revenue department has not yet published its official tables for that year. Arkansas is a good illustration: its 3.7% top rate comes from Act 2 of the 2026 First Extraordinary Session, retroactive to 1 January 2026, but the state's own TY2026 tables are still pending. The rate is very likely correct; it is not yet confirmed by the primary source.
One figure changed for a reason that is not a law change. California's top rate appears in TaxMath's tables as 12.3% for 2022–2024 and 13.3% for 2025–2026. California's law did not change: the 13.3% has been the true top rate since 2004, combining the 12.3% top bracket with the 1% Mental Health Services Tax on income above $1 million. Earlier TaxMath tables omitted the 1% surtax, and that omission was corrected. California is therefore counted as unchanged above, not as an increase. See Corrections.
This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for guidance specific to your situation.