{
  "source": "RevenueLab",
  "source_url": "https://www.revenuelab.fyi",
  "dataset": "us_state_income_tax",
  "updated": "2026-08-31",
  "tax_year": 2025,
  "license": "CC BY 4.0 with attribution to RevenueLab.fyi",
  "citation": "RevenueLab — US state income tax rates (https://www.revenuelab.fyi/api/public/state-income-tax.json)",
  "notes": "Simplified effective rates for typical self-employed income ($60k–$300k). Progressive states use a representative middle/upper effective rate, not the statutory top marginal rate. Local taxes (e.g. NYC) are excluded — see city-income-tax.json. Confirm with a CPA.",
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "effective_rate": 0.05,
      "effective_rate_pct": 5,
      "structure": "progressive",
      "note": "Top 5% above $3,000 (single).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-alabama"
    },
    {
      "code": "AK",
      "name": "Alaska",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-alaska"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "effective_rate": 0.025,
      "effective_rate_pct": 2.5,
      "structure": "flat",
      "note": "2.5% flat (2024+).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-arizona"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "effective_rate": 0.039,
      "effective_rate_pct": 3.9,
      "structure": "progressive",
      "note": "Top 3.9% above ~$24,300.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-arkansas"
    },
    {
      "code": "CA",
      "name": "California",
      "effective_rate": 0.093,
      "effective_rate_pct": 9.3,
      "structure": "progressive",
      "note": "9.3% bracket kicks in ~$70k single.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-california"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "effective_rate": 0.044,
      "effective_rate_pct": 4.4,
      "structure": "flat",
      "note": "4.40% flat (2024).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-colorado"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "effective_rate": 0.055,
      "effective_rate_pct": 5.5,
      "structure": "progressive",
      "note": "Mid bracket 5.5%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-connecticut"
    },
    {
      "code": "DE",
      "name": "Delaware",
      "effective_rate": 0.0555,
      "effective_rate_pct": 5.6,
      "structure": "progressive",
      "note": "Top 6.6% above $60k; mid 5.55%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-delaware"
    },
    {
      "code": "DC",
      "name": "Washington DC",
      "effective_rate": 0.0675,
      "effective_rate_pct": 6.8,
      "structure": "progressive",
      "note": "6.75% above $40k.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-washington-dc"
    },
    {
      "code": "FL",
      "name": "Florida",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-florida"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "effective_rate": 0.0539,
      "effective_rate_pct": 5.4,
      "structure": "flat",
      "note": "5.39% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-georgia"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "effective_rate": 0.08,
      "effective_rate_pct": 8,
      "structure": "progressive",
      "note": "Top 11%; mid bracket 8%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-hawaii"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "effective_rate": 0.05695,
      "effective_rate_pct": 5.7,
      "structure": "flat",
      "note": "5.695% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-idaho"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "effective_rate": 0.0495,
      "effective_rate_pct": 5,
      "structure": "flat",
      "note": "4.95% flat.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-illinois"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "effective_rate": 0.03,
      "effective_rate_pct": 3,
      "structure": "flat",
      "note": "3.00% state (local adds 1–3%).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-indiana"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "effective_rate": 0.038,
      "effective_rate_pct": 3.8,
      "structure": "flat",
      "note": "3.8% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-iowa"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "effective_rate": 0.0558,
      "effective_rate_pct": 5.6,
      "structure": "progressive",
      "note": "Top 5.58% above $30k.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-kansas"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "effective_rate": 0.04,
      "effective_rate_pct": 4,
      "structure": "flat",
      "note": "4.0% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-kentucky"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "effective_rate": 0.03,
      "effective_rate_pct": 3,
      "structure": "flat",
      "note": "3.0% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-louisiana"
    },
    {
      "code": "ME",
      "name": "Maine",
      "effective_rate": 0.0675,
      "effective_rate_pct": 6.8,
      "structure": "progressive",
      "note": "Mid bracket 6.75%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-maine"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "effective_rate": 0.055,
      "effective_rate_pct": 5.5,
      "structure": "progressive",
      "note": "5.5% + ~3% county.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-maryland"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "effective_rate": 0.05,
      "effective_rate_pct": 5,
      "structure": "flat",
      "note": "5% + 4% surtax above $1M.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-massachusetts"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "effective_rate": 0.0425,
      "effective_rate_pct": 4.3,
      "structure": "flat",
      "note": "4.25% flat.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-michigan"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "effective_rate": 0.0785,
      "effective_rate_pct": 7.9,
      "structure": "progressive",
      "note": "Top 9.85%; mid 7.85%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-minnesota"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "effective_rate": 0.044,
      "effective_rate_pct": 4.4,
      "structure": "flat",
      "note": "4.4% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-mississippi"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "effective_rate": 0.047,
      "effective_rate_pct": 4.7,
      "structure": "progressive",
      "note": "Top 4.7% (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-missouri"
    },
    {
      "code": "MT",
      "name": "Montana",
      "effective_rate": 0.059,
      "effective_rate_pct": 5.9,
      "structure": "progressive",
      "note": "Top 5.9% (2024+).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-montana"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "effective_rate": 0.052,
      "effective_rate_pct": 5.2,
      "structure": "progressive",
      "note": "Top 5.20% (2025), phasing to 3.99%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-nebraska"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-nevada"
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No tax on wages/SE income.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-new-hampshire"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "effective_rate": 0.0637,
      "effective_rate_pct": 6.4,
      "structure": "progressive",
      "note": "6.37% above $75k single.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-new-jersey"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "effective_rate": 0.049,
      "effective_rate_pct": 4.9,
      "structure": "progressive",
      "note": "4.9% mid; top 5.9%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-new-mexico"
    },
    {
      "code": "NY",
      "name": "New York",
      "effective_rate": 0.0685,
      "effective_rate_pct": 6.9,
      "structure": "progressive",
      "note": "6.85% above ~$80k. NYC adds 3–4%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-new-york"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "effective_rate": 0.0425,
      "effective_rate_pct": 4.3,
      "structure": "flat",
      "note": "4.25% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-north-carolina"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "effective_rate": 0.0204,
      "effective_rate_pct": 2,
      "structure": "progressive",
      "note": "Top 2.5%; mid 2.04%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-north-dakota"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "effective_rate": 0.035,
      "effective_rate_pct": 3.5,
      "structure": "progressive",
      "note": "Top 3.5% (2024+).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-ohio"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "effective_rate": 0.0475,
      "effective_rate_pct": 4.8,
      "structure": "progressive",
      "note": "Top 4.75% above ~$7,200.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-oklahoma"
    },
    {
      "code": "OR",
      "name": "Oregon",
      "effective_rate": 0.09,
      "effective_rate_pct": 9,
      "structure": "progressive",
      "note": "9% above $10,200; top 9.9%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-oregon"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "effective_rate": 0.0307,
      "effective_rate_pct": 3.1,
      "structure": "flat",
      "note": "3.07% flat + ~1% local (Philly higher).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-pennsylvania"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "effective_rate": 0.0475,
      "effective_rate_pct": 4.8,
      "structure": "progressive",
      "note": "Mid bracket 4.75%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-rhode-island"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "effective_rate": 0.062,
      "effective_rate_pct": 6.2,
      "structure": "progressive",
      "note": "Top 6.2% (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-south-carolina"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-south-dakota"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No tax on wages/SE income.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-tennessee"
    },
    {
      "code": "TX",
      "name": "Texas",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-texas"
    },
    {
      "code": "UT",
      "name": "Utah",
      "effective_rate": 0.0455,
      "effective_rate_pct": 4.6,
      "structure": "flat",
      "note": "4.55% flat (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-utah"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "effective_rate": 0.066,
      "effective_rate_pct": 6.6,
      "structure": "progressive",
      "note": "6.6% mid; top 8.75%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-vermont"
    },
    {
      "code": "VA",
      "name": "Virginia",
      "effective_rate": 0.0575,
      "effective_rate_pct": 5.8,
      "structure": "progressive",
      "note": "5.75% above $17k.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-virginia"
    },
    {
      "code": "WA",
      "name": "Washington",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No income tax (7% on long-term cap gains > $250k).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-washington"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "effective_rate": 0.0482,
      "effective_rate_pct": 4.8,
      "structure": "progressive",
      "note": "Top 4.82% (2025).",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-west-virginia"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "effective_rate": 0.053,
      "effective_rate_pct": 5.3,
      "structure": "progressive",
      "note": "5.30% above ~$30k.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-wisconsin"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "effective_rate": 0,
      "effective_rate_pct": 0,
      "structure": "none",
      "note": "No state income tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/salary-after-tax-wyoming"
    }
  ]
}