Wednesday, September 9, 2026·2026 Edition
States With Flat Income Tax Rates (2026)
Every state that charges a single flat tax rate on all income. Simple, predictable, and often lower than graduated states.
#1 State
Ohio
$77,091 take-home
States Ranked
16
Median: Colorado
Spread
$2,775
#1 vs #16 difference
Key Takeaways
Flat-tax states charge one rate on all income regardless of how much you earn. This makes tax planning predictable — every additional dollar is taxed at the same rate. Currently, 16 states use a flat income tax, with rates ranging from 4.95% to 5.3%.
Ohio leads flat-tax states with the highest take-home on $100K at $77,091. The lowest flat-tax rate belongs to Arizona at 2.5%. Flat-tax states are generally simpler for taxpayers but can be more regressive — lower earners pay the same percentage as high earners.
Full Rankings
| # | State | Tax Rate | Type | Take-Home | Monthly | Eff. Rate | Cost Index | Cost-Adj. |
|---|---|---|---|---|---|---|---|---|
| 1 | Ohio | 2.75% | Flat | $77,091 | $6,424 | 22.9% | 90 | $85,657 |
| 2 | Arizona | 2.5% | Flat | $77,028 | $6,419 | 23.0% | 97 | $79,410 |
| 3 | Louisiana | 3% | Flat | $76,500 | $6,375 | 23.5% | 91 | $84,066 |
| 4 | Pennsylvania | 3.07% | Flat | $76,055 | $6,338 | 23.9% | 98 | $77,607 |
| 5 | Iowa | 3.8% | Flat | $75,937 | $6,328 | 24.1% | 89 | $85,322 |
| 6 | Mississippi | 4% | Flat | $75,857 | $6,321 | 24.1% | 83 | $91,394 |
| 7 | Kentucky | 3.5% | Flat | $75,743 | $6,312 | 24.3% | 90 | $84,158 |
| 8 | North Carolina | 3.99% | Flat | $75,644 | $6,304 | 24.4% | 95 | $79,625 |
| 9 | Colorado | 4.4% | Flat | $75,433 | $6,286 | 24.6% | 105 | $71,841 |
| 10 | Michigan | 4.25% | Flat | $75,122 | $6,260 | 24.9% | 91 | $82,551 |
| 11 | Idaho | 5.3% | Flat | $74,678 | $6,223 | 25.3% | 95 | $78,609 |
| 12 | Utah | 4.45% | Flat | $74,675 | $6,223 | 25.3% | 99 | $75,429 |
| 13 | Georgia | 5.19% | Flat | $74,558 | $6,213 | 25.4% | 93 | $80,170 |
| 14 | Indiana | 2.95% | Flat | $74,472 | $6,206 | 25.5% | 90 | $82,747 |
| 15 | Massachusetts | 5% | Flat | $74,345 | $6,195 | 25.7% | 118 | $63,004 |
| 16 | Illinois | 4.95% | Flat | $74,316 | $6,193 | 25.7% | 93 | $79,910 |
Pro Tip
Flat-tax states are especially advantageous for high earners. In a graduated state, a $300K earner might pay 9%+ on top income — in a flat-tax state, they pay the same low rate on every dollar.