Highest Taxed States in 2025: Where You Pay the Most Income Tax
comparisons
States With the Highest Top Income Tax Rates (2025)
| Rank | State | Top Rate | Type |
|---|---|---|---|
| 1 | California | 13.3% | Progressive (9 brackets) |
| 2 | Hawaii | 11.0% | Progressive (12 brackets) |
| 3 | New Jersey | 10.75% | Progressive (7 brackets) |
| 4 | Oregon | 9.9% | Progressive (4 brackets) |
| 5 | Minnesota | 9.85% | Progressive (4 brackets) |
| 6 | New York | 10.9% | Progressive (9 brackets) |
| 7 | Vermont | 8.75% | Progressive (4 brackets) |
| 8 | Wisconsin | 7.65% | Progressive (4 brackets) |
| 9 | Maine | 7.15% | Progressive (3 brackets) |
| 10 | Connecticut | 6.99% | Progressive (7 brackets) |
Effective Tax Rate: A Better Comparison
Top marginal rates can be misleading. What matters most is your effective tax rate at your actual income. Here is the effective state income tax rate for a $100,000 salary (single filer):
| State | Effective Rate | State Tax on $100K |
|---|---|---|
| Oregon | ~6.9% | ~$6,881 |
| California | ~4.9% | ~$4,940 |
| Minnesota | ~5.2% | ~$5,215 |
| New York | ~4.8% | ~$4,769 |
| New Jersey | ~3.5% | ~$3,475 |
| Hawaii | ~5.8% | ~$5,824 |
| Massachusetts | ~5.0% | ~$5,000 |
Total Tax Burden: Don't Forget Federal and FICA
At $100,000, your federal and FICA taxes are the same regardless of state. The real question is: how much more do you pay in a high-tax state compared to a no-tax state?
The answer: between $3,000 and $7,000 per year, depending on the state and your income level.
Use our state comparison tool to see the exact difference for your specific salary.
