13 states charge one income tax rate at every salary level in 2026, from Arizona's 2.5% to Georgia's 4.99%. The rate is only half the story — the allowance in front of it decides what the rate actually falls on — so the table below shows both, plus the state tax each one charges on the same $75,000 salary.
| State | Flat rate | State allowance | State tax @ $75,000 | Take-home @ $75,000 |
|---|---|---|---|---|
| Arizona | 2.5% | $16,100 — Standard deduction (conforms to the federal amount) | $1,473 | $60,120 |
| Ohio | 2.75% | $2,150 — Personal exemption (middle MAGI tier) | $1,287 | $60,306 |
| Indiana | 2.95% | $1,000 — Personal exemption | $2,183 | $59,410 |
| Louisiana | 3% | $12,875 — Standard deduction (single, inflation-indexed) | $1,864 | $59,729 |
| Pennsylvania | 3.07% | None — no standard deduction or personal exemption | $2,303 | $59,290 |
| Kentucky | 3.5% | $3,360 — Standard deduction (single) | $2,507 | $59,085 |
| Iowa | 3.8% | $16,100 — Standard deduction (federal amount, via federal taxable income) | $2,238 | $59,354 |
| North Carolina | 3.99% | $12,750 — Standard deduction (single) | $2,484 | $59,109 |
| Michigan | 4.25% | $5,900 — Personal exemption | $2,937 | $58,656 |
| Colorado | 4.4% | $16,100 — Standard deduction (federal; Colorado taxes federal taxable income) | $2,592 | $59,001 |
| Utah | 4.5% | No standard deduction (a taxpayer credit applies instead — see notes) | $3,375 | $58,218 |
| Illinois | 4.95% | $2,925 — Personal exemption | $3,568 | $58,025 |
| Georgia | 4.99% | $15,000 — Standard deduction (single) | $2,994 | $58,599 |
Membership of this list is taken from the state data files, where these 13 states are recorded as flat-rate systems. Idaho charges a single rate of 5.3% too, but only on taxable income above $4,811, so its file records a zero band first and it is counted with the banded states. Mississippi charges a single rate of 4% too, but only on taxable income above $10,000, so its file records a zero band first and it is counted with the banded states. Two figures in the table carry modelling notes in the state files — Utah's runs high because its taxpayer credit is not modelled, and Ohio's runs low by a fixed amount its bracket table cannot express. Both are set out below.
Several flat rates in the table are already scheduled to move, and two states' figures come with a caveat recorded in their data files. The relevant notes, state by state:
Flat states in context: all 51 ranked by take-home pay on $100,000 and $50,000 salaries.
See the ranking →The states that go one step further than a flat tax and charge nothing on wages at all.
Read the guide →