Do all states have an individual income tax?

Reviewed by

Eleanore Steinle, CPA September 2026

Short answer

No. Nine states—Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming—have no broad-based state individual income tax in 2026. The other 41 states, plus Washington, D.C., tax income, either at a flat rate or through progressive brackets. Keep in mind that living in a no individual income tax state doesn’t mean no state taxes at all. You could still be responsible for sales, real estate, or personal property taxes along with a few less common state taxes.

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The nine states with no individual income tax in 2026

Alaska
Florida
Nevada
New Hampshire
South Dakota
Tennessee
Texas
Washington
Wyoming

New Hampshire’s tax on interest and dividend income was fully repealed as of 2025, making it a true no-individual-income-tax state.

The Washington exception

Washington doesn’t tax:

Wages
Salaries
Ordinary retirement income

But the state does levy a 7% capital gains tax (9.9% above $1 million) on certain long-term capital gains above an annual threshold—a narrower tax than a general income tax, and one most residents never encounter.

How no individual income tax states generate revenue

States with no income tax typically rely more heavily on personal property, real estate, sales, and business taxes, as well as local or special taxes instead.

Federal Income tax still applies everywhere

Regardless of which state you live in, federal income tax applies the same way. Skipping state income tax only affects your state bill—not whether you need to file with the IRS.