U.S. tax · 2026 federal and state brackets
State Tax Comparison Calculator
Enter wage income and choose two states. This federal and state tax calculator fills the 2026 tax buckets in order, then shows the difference without asking you to guess an effective rate.
Quick estimate
Compare 2026 federal and state income tax
Estimated annual state-tax difference
$6,915Texas has the lower state wage-income tax estimateTexas has no individual income tax on wages.
Modeled bases: federal taxable income $103,900 after the $16,100 standard deduction; California taxable income $114,294 after $5,706 in base allowances and $153 in base credits; Texas taxable income $120,000 after $0 in base allowances.
California: Uses the latest schedule published by the Franchise Tax Board; FTB had not released 2026 indexed brackets when this was compiled, and its own 2026 Form 540-ES directs filers to the same amounts. Exemption-credit phaseouts and special income rules are not modeled.
Texas: No state individual income tax on wages.
Tax year 2026 estimate for full-year U.S. residents with ordinary wage income taking the standard deduction. It models each state’s published brackets and base allowances, and where a state’s own rules make it central — a deduction for federal income tax, an income-stepped exemption, or a credit that forgives low-income liability — those too; the state note below says what each one still leaves out. It excludes FICA, local tax, itemizing, nonwage income, part-year and nonresident rules, reciprocity, and tax paid to another state. Verify the final result with each state revenue agency.
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How this calculator works
This calculator estimates ordinary U.S. federal income tax and the selected state's individual income tax for tax year 2026. It is designed for a full-year resident earning wage income and using the standard deduction or the state's published base allowance.
Federal tax is calculated first
The estimator subtracts the 2026 federal standard deduction—$16,100 for single filers or $32,200 for married couples filing jointly—from gross wage income. It then taxes only the dollars inside each federal bracket. Selecting a different state does not change this shared federal estimate.
State tax uses the selected state's schedule
Each state rule includes its published 2026 wage-income rates and thresholds for single and married filing jointly returns. The model also applies the base standard deduction, personal exemption, dependent exemption, or fixed base credit shown in the published state table when available. Flat-tax and no-wage-income-tax states use the same engine, so a flat rate is applied only after any modeled allowance and a no-tax state returns zero state wage-income tax.
A marginal rate is not an effective rate
The highest visible bucket is the marginal bracket reached by the next taxable dollar. It is not applied to all income. The effective rate is total estimated tax divided by gross income, after lower buckets and modeled allowances are included.
What this estimate deliberately leaves out
State returns are not uniform. This base model does not calculate local or city income tax, payroll taxes, FICA, itemized deductions, most credits and phaseouts, alternative minimum taxes, capital gains, retirement income, business income, part-year or nonresident returns, reciprocity, or credits for tax paid to another state. State-specific notes appear beside results when a published rule has a material limitation.
Before moving, filing, changing withholding, or making a large transaction, confirm the result with the relevant state revenue department or a qualified tax professional. Property tax, sales tax, insurance, housing, and local wage taxes belong in a separate relocation budget.
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Worked example
Suppose a single filer earns $120,000 of ordinary wage income and compares California with Texas. The federal calculation first subtracts the $16,100 standard deduction, leaving $103,900 of federal taxable income spread across the 10%, 12%, and 22% buckets.
The modeled state-tax difference is about $6,930 per year, or $578 per month. That does not mean Texas is cheaper overall: the comparison excludes property tax, sales tax, insurance, local charges, and every household-specific deduction or credit not included in the base model.
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Questions people ask
Does the calculator use progressive federal and state tax brackets?
Yes. It fills each applicable 2026 federal and state bracket in order. Only the income inside a bucket is multiplied by that bucket's rate.
Which U.S. states have no wage income tax?
The calculator returns zero state wage-income tax for Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington taxes certain capital gains, which this wage-income model does not include.
Why can the calculator differ from a state tax return?
A completed return can include phaseouts, credits, itemized deductions, additions and subtractions, local tax, special income treatment, and residency or sourcing rules. The calculator shows a transparent bracket-based baseline rather than a filing result.
Does the comparison include federal payroll tax or FICA?
No. Social Security, Medicare, Additional Medicare Tax, self-employment tax, and employer payroll charges are outside this income-tax comparison.
Can married filing separately or head of household be selected?
Not yet. The 2026 state source table consistently publishes comparable brackets and allowances for single and married filing jointly returns. The interface avoids silently approximating unsupported filing statuses.
Does the calculator include city or county income tax?
No. Local income taxes can be material in places such as New York City, Maryland counties, Pennsylvania municipalities, and some Ohio, Indiana, Michigan, and Missouri localities. Check the local jurisdiction separately.
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Sources and model basis
This calculator is for tax year 2026 — the return filed in early 2027. Rates, brackets, deductions and limits are the ones in force for 2026, including changes enacted during 2026 that apply retroactively to the whole year. It does not estimate any other year.
Published rules and formulas are linked below. Values supplied by the visitor remain scenario inputs, not factual claims.
- IRS: 2026 tax inflation adjustmentsOfficial 2026 federal standard deductions and ordinary-income bracket thresholds
- IRS: Federal income tax rates and bracketsOfficial explanation of progressive federal tax brackets
- Tax Foundation: 2026 state income-tax rates and bracketsState-by-state compilation based on statutes, forms, instructions, and revenue departments; table current as of January 1, 2026
- IRS directory of state government tax websitesLinks to official state revenue and tax agencies for verification