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State Income Tax

August 22, 2026 · Aditya Gupta

Tax

State income tax is levied by 41 US states on top of federal income tax. Rates vary widely — California's top rate is 13.3%, while Texas, Florida, Nevada, Washington, Wyoming, South Dakota, Tennessee, and Alaska have no state income tax. New Hampshire taxes only investment income. Most state taxes follow federal taxable income with state-specific adjustments. State and local tax (SALT) deduction is capped at $10,000 federally — a significant burden for high earners in high-tax states. State residency matters: spending 183+ days makes you a tax resident. Moving from California to Florida can save 10%+ on income, but state-specific rules govern when residency actually shifts.

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