Dataset
US state individual income tax 2026 (single filers)
How each US state taxes individual income in 2026 for a single filer: whether it has no tax, a flat rate or graduated brackets; the bracket table itself; the state standard deduction and personal exemption; and a worked effective rate at $80,000 of AGI so any two sources can be compared at a single unambiguous point rather than by eyeballing rate tables.
Take it
- JSON /data/state-income-tax-2026.json
Full structure, with the bracket table as an array of { rate, startsAt }.
- CSV /data/state-income-tax-2026.csv
One row per state. Brackets are serialised into a single readable column, since they vary in length.
Both files send Access-Control-Allow-Origin: *, so a browser
application can fetch them directly. The URLs are permanent — when the numbers
change, the file changes and the change is logged below.
Why cite this one
Rate tables are easy to find and hard to compare, because states differ in what they let you subtract before the rate applies. The worked effective rate at a fixed income makes two sources directly comparable, and the exemptionIsCredit flag preserves a distinction most summaries flatten away.
The same data drives our take-home pay calculator, so anything you find wrong here is wrong there too — which is a reason to tell us rather than route around it.
Fields
| Field | Type | Meaning |
|---|---|---|
state | string | State or district name. |
structure | string | "none", "flat" or "graduated". |
brackets | object | Array of { rate, startsAt }. Empty where the state has no income tax. |
standardDeduction | number | State standard deduction for a single filer, in USD. |
personalExemption | number | Personal exemption amount, in USD. |
exemptionIsCredit | boolean | True where the state gives a credit against tax rather than a deduction from income — these are not interchangeable and treating them as such is a common error. |
effectiveRateAt80k | number | Worked effective state rate at $80,000 of AGI, as a decimal. A single comparison point against any other source. |
approximate | boolean | True where the state’s rules are simplified in this model. |
note | string | Per-state caveat, or null. |
Where it comes from
- Tax Foundation, data as of 1 January 2026
- Cross-checked by _dev/check-state-tax.mjs against per-state assertions.
What it does not cover
Read these before citing. A dataset used outside the bounds it was built for is worse than no dataset, because the number looks authoritative either way.
- Single filers only.
- Excludes local income taxes — New York City, Maryland counties, Ohio and Pennsylvania municipalities, and Indiana counties all levy their own.
- Excludes credits, itemised deductions and state-specific adjustments.
Licence and attribution
CC BY 4.0. Free to use, republish, remix and sell, including commercially, as long as you credit the source.
Something like this is plenty:
The Number Desk, "US state individual income tax 2026 (single filers)", Tax Foundation, data as of 1 January 2026. CC BY 4.0. https://thenumberdesk.com/data/state-income-tax/
Or in a web page, a link to this page with the words “The Number Desk” in it.
Changes
Corrections are logged here rather than applied quietly, so anyone who cited an earlier version can see what moved.
- — Dataset first published.