{
  "_meta": {
    "version": "2026.1",
    "lastReviewed": "2026-08-30",
    "note": "Default state income tax rates for the take-home pay calculator. For the 9 no-income-tax states, 0%. For flat-tax states, the actual statutory flat rate (exact, from state Departments of Revenue via src/_data/states.json). For graduated-bracket states, an ESTIMATED effective rate on a $75,000 single-filer salary computed from each state's 2026 bracket schedule; this is a simplification (ignores the state's own standard deduction/credits) meant as an editable starting point, not a precise calculation. Users can and should override defaultRate for their own situation. Sources: state Departments of Revenue (see src/_data/states.json per-state 'source' fields) and Tax Foundation.",
    "count": 51
  },
  "alaska": {
    "state": "Alaska",
    "abbr": "AK",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Alaska levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/alaska-income-tax/"
  },
  "alabama": {
    "state": "Alabama",
    "abbr": "AL",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5,
    "defaultRate": 0.0495,
    "note": "Alabama has a graduated income tax topping out at 5%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/alabama-income-tax/"
  },
  "arkansas": {
    "state": "Arkansas",
    "abbr": "AR",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 3.7,
    "defaultRate": 0.0321,
    "note": "Arkansas has a graduated income tax topping out at 3.7%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/arkansas-income-tax/"
  },
  "arizona": {
    "state": "Arizona",
    "abbr": "AZ",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 2.5,
    "defaultRate": 0.025,
    "note": "Arizona has a flat state income tax of 2.5% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/arizona-income-tax/"
  },
  "california": {
    "state": "California",
    "abbr": "CA",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 13.3,
    "defaultRate": 0.0469,
    "note": "California has a graduated income tax topping out at 13.3%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/california-income-tax/"
  },
  "colorado": {
    "state": "Colorado",
    "abbr": "CO",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4.4,
    "defaultRate": 0.044,
    "note": "Colorado has a flat state income tax of 4.4% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/colorado-income-tax/"
  },
  "connecticut": {
    "state": "Connecticut",
    "abbr": "CT",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 6.99,
    "defaultRate": 0.045,
    "note": "Connecticut has a graduated income tax topping out at 6.99%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/connecticut-income-tax/"
  },
  "district-of-columbia": {
    "state": "District of Columbia",
    "abbr": "DC",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 10.75,
    "defaultRate": 0.0637,
    "note": "District of Columbia has a graduated income tax topping out at 10.75%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/district-of-columbia-income-tax/"
  },
  "delaware": {
    "state": "Delaware",
    "abbr": "DE",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 6.6,
    "defaultRate": 0.0524,
    "note": "Delaware has a graduated income tax topping out at 6.6%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/delaware-income-tax/"
  },
  "florida": {
    "state": "Florida",
    "abbr": "FL",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Florida levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/florida-income-tax/"
  },
  "georgia": {
    "state": "Georgia",
    "abbr": "GA",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4.99,
    "defaultRate": 0.0499,
    "note": "Georgia has a flat state income tax of 4.99% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/georgia-income-tax/"
  },
  "hawaii": {
    "state": "Hawaii",
    "abbr": "HI",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 11,
    "defaultRate": 0.057,
    "note": "Hawaii has a graduated income tax topping out at 11%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/hawaii-income-tax/"
  },
  "iowa": {
    "state": "Iowa",
    "abbr": "IA",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 3.8,
    "defaultRate": 0.038,
    "note": "Iowa has a flat state income tax of 3.8% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/iowa-income-tax/"
  },
  "idaho": {
    "state": "Idaho",
    "abbr": "ID",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 5.3,
    "defaultRate": 0.053,
    "note": "Idaho has a flat state income tax of 5.3% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/idaho-income-tax/"
  },
  "illinois": {
    "state": "Illinois",
    "abbr": "IL",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4.95,
    "defaultRate": 0.0495,
    "note": "Illinois has a flat state income tax of 4.95% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/illinois-income-tax/"
  },
  "indiana": {
    "state": "Indiana",
    "abbr": "IN",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 2.95,
    "defaultRate": 0.0295,
    "note": "Indiana has a flat state income tax of 2.95% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/indiana-income-tax/"
  },
  "kansas": {
    "state": "Kansas",
    "abbr": "KS",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.58,
    "defaultRate": 0.0546,
    "note": "Kansas has a graduated income tax topping out at 5.58%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/kansas-income-tax/"
  },
  "kentucky": {
    "state": "Kentucky",
    "abbr": "KY",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 3.5,
    "defaultRate": 0.035,
    "note": "Kentucky has a flat state income tax of 3.5% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/kentucky-income-tax/"
  },
  "louisiana": {
    "state": "Louisiana",
    "abbr": "LA",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 3,
    "defaultRate": 0.03,
    "note": "Louisiana has a flat state income tax of 3% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/louisiana-income-tax/"
  },
  "massachusetts": {
    "state": "Massachusetts",
    "abbr": "MA",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 9,
    "defaultRate": 0.05,
    "note": "Massachusetts has a graduated income tax topping out at 9%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/massachusetts-income-tax/"
  },
  "maryland": {
    "state": "Maryland",
    "abbr": "MD",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 6.5,
    "defaultRate": 0.0468,
    "note": "Maryland has a graduated income tax topping out at 6.5%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/maryland-income-tax/"
  },
  "maine": {
    "state": "Maine",
    "abbr": "ME",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 9.15,
    "defaultRate": 0.0646,
    "note": "Maine has a graduated income tax topping out at 9.15%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/maine-income-tax/"
  },
  "michigan": {
    "state": "Michigan",
    "abbr": "MI",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4.25,
    "defaultRate": 0.0425,
    "note": "Michigan has a flat state income tax of 4.25% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/michigan-income-tax/"
  },
  "minnesota": {
    "state": "Minnesota",
    "abbr": "MN",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 9.85,
    "defaultRate": 0.0616,
    "note": "Minnesota has a graduated income tax topping out at 9.85%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/minnesota-income-tax/"
  },
  "missouri": {
    "state": "Missouri",
    "abbr": "MO",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 4.7,
    "defaultRate": 0.0447,
    "note": "Missouri has a graduated income tax topping out at 4.7%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/missouri-income-tax/"
  },
  "mississippi": {
    "state": "Mississippi",
    "abbr": "MS",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4,
    "defaultRate": 0.04,
    "note": "Mississippi has a flat state income tax of 4% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/mississippi-income-tax/"
  },
  "montana": {
    "state": "Montana",
    "abbr": "MT",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.65,
    "defaultRate": 0.0505,
    "note": "Montana has a graduated income tax topping out at 5.65%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/montana-income-tax/"
  },
  "north-carolina": {
    "state": "North Carolina",
    "abbr": "NC",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 3.99,
    "defaultRate": 0.0399,
    "note": "North Carolina has a flat state income tax of 3.99% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/north-carolina-income-tax/"
  },
  "north-dakota": {
    "state": "North Dakota",
    "abbr": "ND",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 2.5,
    "defaultRate": 0.0069,
    "note": "North Dakota has a graduated income tax topping out at 2.5%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/north-dakota-income-tax/"
  },
  "nebraska": {
    "state": "Nebraska",
    "abbr": "NE",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 4.55,
    "defaultRate": 0.0448,
    "note": "Nebraska has a graduated income tax topping out at 4.55%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/nebraska-income-tax/"
  },
  "new-hampshire": {
    "state": "New Hampshire",
    "abbr": "NH",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "New Hampshire levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/new-hampshire-income-tax/"
  },
  "new-jersey": {
    "state": "New Jersey",
    "abbr": "NJ",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 10.75,
    "defaultRate": 0.0354,
    "note": "New Jersey has a graduated income tax topping out at 10.75%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/new-jersey-income-tax/"
  },
  "new-mexico": {
    "state": "New Mexico",
    "abbr": "NM",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.9,
    "defaultRate": 0.0418,
    "note": "New Mexico has a graduated income tax topping out at 5.9%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/new-mexico-income-tax/"
  },
  "nevada": {
    "state": "Nevada",
    "abbr": "NV",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Nevada levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/nevada-income-tax/"
  },
  "new-york": {
    "state": "New York",
    "abbr": "NY",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 10.9,
    "defaultRate": 0.0528,
    "note": "New York has a graduated income tax topping out at 10.9%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/new-york-income-tax/"
  },
  "ohio": {
    "state": "Ohio",
    "abbr": "OH",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 2.75,
    "defaultRate": 0.0275,
    "note": "Ohio has a flat state income tax of 2.75% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/ohio-income-tax/"
  },
  "oklahoma": {
    "state": "Oklahoma",
    "abbr": "OK",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 4.5,
    "defaultRate": 0.0421,
    "note": "Oklahoma has a graduated income tax topping out at 4.5%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/oklahoma-income-tax/"
  },
  "oregon": {
    "state": "Oregon",
    "abbr": "OR",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 9.9,
    "defaultRate": 0.0832,
    "note": "Oregon has a graduated income tax topping out at 9.9%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/oregon-income-tax/"
  },
  "pennsylvania": {
    "state": "Pennsylvania",
    "abbr": "PA",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 3.07,
    "defaultRate": 0.0307,
    "note": "Pennsylvania has a flat state income tax of 3.07% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/pennsylvania-income-tax/"
  },
  "rhode-island": {
    "state": "Rhode Island",
    "abbr": "RI",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.99,
    "defaultRate": 0.0375,
    "note": "Rhode Island has a graduated income tax topping out at 5.99%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/rhode-island-income-tax/"
  },
  "south-carolina": {
    "state": "South Carolina",
    "abbr": "SC",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.21,
    "defaultRate": 0.0392,
    "note": "South Carolina has a graduated income tax topping out at 5.21%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/south-carolina-income-tax/"
  },
  "south-dakota": {
    "state": "South Dakota",
    "abbr": "SD",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "South Dakota levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/south-dakota-income-tax/"
  },
  "tennessee": {
    "state": "Tennessee",
    "abbr": "TN",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Tennessee levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/tennessee-income-tax/"
  },
  "texas": {
    "state": "Texas",
    "abbr": "TX",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Texas levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/texas-income-tax/"
  },
  "utah": {
    "state": "Utah",
    "abbr": "UT",
    "hasIncomeTax": true,
    "structure": "flat",
    "topRate": 4.45,
    "defaultRate": 0.0445,
    "note": "Utah has a flat state income tax of 4.45% on wages; this is the actual rate, not an estimate.",
    "infoUrl": "/taxes/utah-income-tax/"
  },
  "virginia": {
    "state": "Virginia",
    "abbr": "VA",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 5.75,
    "defaultRate": 0.0541,
    "note": "Virginia has a graduated income tax topping out at 5.75%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/virginia-income-tax/"
  },
  "vermont": {
    "state": "Vermont",
    "abbr": "VT",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 8.75,
    "defaultRate": 0.0446,
    "note": "Vermont has a graduated income tax topping out at 8.75%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/vermont-income-tax/"
  },
  "washington": {
    "state": "Washington",
    "abbr": "WA",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Washington levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/washington-income-tax/"
  },
  "wisconsin": {
    "state": "Wisconsin",
    "abbr": "WI",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 7.65,
    "defaultRate": 0.0452,
    "note": "Wisconsin has a graduated income tax topping out at 7.65%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/wisconsin-income-tax/"
  },
  "west-virginia": {
    "state": "West Virginia",
    "abbr": "WV",
    "hasIncomeTax": true,
    "structure": "graduated",
    "topRate": 4.58,
    "defaultRate": 0.0352,
    "note": "West Virginia has a graduated income tax topping out at 4.58%. Default is an estimated effective rate on a $75,000 salary based on the state's 2026 brackets; edit it for your own income and bracket.",
    "infoUrl": "/taxes/west-virginia-income-tax/"
  },
  "wyoming": {
    "state": "Wyoming",
    "abbr": "WY",
    "hasIncomeTax": false,
    "structure": "none",
    "topRate": 0,
    "defaultRate": 0.0,
    "note": "Wyoming levies no state individual income tax on wages, so the default rate is 0%.",
    "infoUrl": "/taxes/wyoming-income-tax/"
  }
}