California’s 12.3% top rate leads the nation for wage earners in 2026, applying to single-filer income above $768,213 (California FTB). But top rates only tell part of the story: every state on this list uses graduated brackets, so most residents never approach the top rate. All rates and thresholds below come from each state’s official 2026 rate schedule or enacted statute, verified against official sources on 2026-10-07.
Use the salary comparison calculator to see side-by-side take-home across states, or the paycheck calculator for your own income.
States with Top Rates Above 6% (2026)
| State | Top Rate | Single Threshold for Top Rate | Confidence |
|---|---|---|---|
| California (CA) | 12.30% | $768,213 | High |
| Hawaii (HI) | 11.00% | $325,000 | High |
| New York (NY) | 10.90% | $25,000,000 | High |
| New Jersey (NJ) | 10.75% | $1,000,000 | High |
| Dist. of Columbia (DC) | 10.75% | $1,000,000 | Low* |
| Oregon (OR) | 9.90% | $125,000 | Low* |
| Minnesota (MN) | 9.85% | $203,150 | High |
| Vermont (VT) | 8.75% | $256,300 | Low* |
| Wisconsin (WI) | 7.65% | $332,720 | High |
| Maine (ME) | 7.15% | $64,850 | High |
| Connecticut (CT) | 6.99% | $500,000 | High |
* Low confidence means the state’s 2026 official indexed thresholds had not been published as of October 2026. The rates are from enacted law; the dollar thresholds shown are the latest official figures available.
California: Nine Brackets, 1%–12.3%
California has nine income tax brackets for 2026 (single filers):
| Taxable Income | Rate |
|---|---|
| $0 – $11,456 | 1.00% |
| $11,457 – $27,157 | 2.00% |
| $27,158 – $42,861 | 4.00% |
| $42,862 – $59,498 | 6.00% |
| $59,499 – $75,197 | 8.00% |
| $75,198 – $384,109 | 9.30% |
| $384,110 – $460,927 | 10.30% |
| $460,928 – $768,212 | 11.30% |
| $768,213 and above | 12.30% |
Standard deduction (single): $5,900. California starts from its own adjusted gross income — not the federal standard deduction. A single earner at $80,000 faces an effective California state rate of about 3.8% ($3,065 in state tax), well below the 12.3% headline.
The 1% Mental Health Services Tax on income over $1,000,000 brings California’s effective top rate to 13.3% for those earners; this surtax is not modeled in the calculator’s state tax estimate.
Check your California take-home at /paycheck-calculator/california/.
New York: Most Earners Never Reach the Top Bracket
New York’s 10.9% rate applies only to income above $25 million for single filers — a threshold almost no wage earner reaches. The more commonly cited high rates are:
| Taxable Income (Single) | NY State Rate |
|---|---|
| $0 – $8,500 | 3.90% |
| $8,501 – $11,700 | 4.40% |
| $11,701 – $13,900 | 5.15% |
| $13,901 – $80,650 | 5.40% |
| $80,651 – $215,400 | 5.90% |
| $215,401 – $1,077,550 | 6.85% |
| $1,077,551 – $5,000,000 | 9.65% |
| $5,000,001 – $25,000,000 | 10.30% |
| Over $25,000,000 | 10.90% |
New York City residents also pay a city income tax of up to 3.876% on income over $50,000 (single) — on top of the state rate. A single NYC resident earning $150,000 faces a combined state plus city marginal rate of 10.826% on their top dollars. (NY Dept. of Taxation)
At $80,000 (single, no NYC), the engine estimates NY state tax at $3,723 — an effective rate of 4.7%. Check New York take-home at /paycheck-calculator/new-york/.
Minnesota and Hawaii: High Rates, Moderate Thresholds
Minnesota’s 9.85% rate kicks in at $203,150 for single filers — much lower than California’s $768,213. At $150,000, a Minnesota single filer has already entered the 9.85% bracket on some of their income. Hawaii’s 11% applies starting at $325,000 for single filers.
Both states have meaningful middle brackets too:
- Minnesota (single): 5.35% starts at $0, 6.80% at $32,270, 7.85% at $107,070, 9.85% at $203,150. (MN DOR)
- Hawaii (single): 1.4% starts at $0, rising through 8.25%, 9%, 10%, up to 11% at $325,000. (Hawaii HRS § 235-51)
Oregon: High Rates at Relatively Low Thresholds
Oregon’s top rate of 9.90% (low confidence on 2026 indexed amount) applies to income above $125,000 for single filers — a threshold reached by many professional-salary earners. Oregon also taxes from a relatively high starting rate of 4.75%. This combination means a single Oregon earner at $80,000 pays a meaningful portion of income at the 8.75% bracket.
Oregon additionally imposes the Portland Metro Supportive Housing Services tax (1%) and Multnomah County Preschool for All tax (1.5%–3%) on higher earners in the Portland area. These are separate from the state income tax and not modeled in the state tax estimate.
Engine-Computed State Tax: $150,000 Single
| State | State Tax | Effective Rate on $150k |
|---|---|---|
| California (CA) | $9,561 | 6.4% |
| New York (NY) | $8,291 | 5.5% |
| Minnesota (MN) | $8,942 | 6.0% |
| Illinois (IL, flat 4.95%) | $7,280 | 4.9% |
All figures from the engine for a single filer with no pre-tax deductions. Minnesota’s result reflects the state’s $15,300 standard deduction. Use /paycheck-calculator/minnesota/ or /paycheck-calculator/new-york/ for your own scenario.