The list
As of 2026, eight states have no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming. A ninth, Washington, doesn't tax wages or salaries but does tax large long-term capital gains. If you're counting states where your paycheck has no state income tax taken out, there are nine.
| State | Income tax | What it relies on instead (sales tax, 2026) |
|---|---|---|
| Alaska | None | No statewide sales tax; local sales taxes average 1.82% |
| Florida | None | State sales tax 6% |
| Nevada | None | State sales tax 6.85% |
| New Hampshire | None (interest and dividends tax repealed from 2025) | No general sales tax |
| South Dakota | None | State sales tax 4.2% |
| Tennessee | None (Hall tax on interest and dividends repealed from 2021) | State sales tax 7% (4% on groceries) |
| Texas | None | State sales tax 6.25% |
| Wyoming | None | State sales tax 4% |
| Washington | No tax on wages; 7% capital gains tax (9.9% above $1 million) | State sales tax 6.5% |
Sales tax rates are state rates from the Tax Foundation's July 1, 2026 table; local sales taxes are usually added on top. Each state's page has a calculator: Texas, Florida, Tennessee, Washington and the rest on the sales tax by state page.
Does Florida have a state income tax?
No. Florida has no personal income tax, so nothing is withheld for the state from Florida paychecks and there's no state return to file for wages. Florida residents still pay federal income tax. The state collects a 6% state sales tax, and local taxes add 0.98% on average.
Does Washington have a state income tax?
Not on wages. Since 2022 Washington has taxed long-term capital gains above a yearly standard deduction ($270,000 for 2024 and $278,000 for 2025, according to the Department of Revenue). Starting with tax year 2025 the rate is 7% on the first $1 million of taxable gains and 9.9% above that. Real estate and gains in retirement accounts are exempt.
That may change. In March 2026 Washington enacted ESSB 6346, a 9.9% tax on income over $1 million per person, which by the legislature's bill report is imposed beginning January 1, 2028, with the first returns due in 2029. It's widely expected to face a court challenge, so watch for updates before planning around it.
New Hampshire and Tennessee: taxes that disappeared
New Hampshire never taxed wages, but for decades it taxed interest and dividends. The state Department of Revenue Administration says that tax is repealed for taxable periods beginning after December 31, 2024, so 2025 is the first year with no New Hampshire tax on that income. Tennessee had a similar tax, the Hall income tax on interest and dividends, which the Tennessee Department of Revenue says was repealed for tax periods beginning on or after January 1, 2021.
Does Georgia have a state income tax?
Yes. Georgia taxes individual income at a single flat rate, and Georgia employers withhold it from paychecks. The Georgia Department of Revenue publishes the current rate and withholding tables.
What no income tax doesn't mean
- Federal tax still applies. Federal income tax, Social Security and Medicare are the same everywhere. See the income tax calculator.
- Other taxes fill the gap. Most of these states lean on sales taxes; Tennessee and Washington have some of the highest combined sales tax rates in the country, at 9.61% and 9.57% on average.
- Where you work can matter. If you live in a no-tax state but earn wages in a state with an income tax, that state can usually tax what you earn there.
- Moving mid-year usually means filing a part-year return in the state you left.
Sources
- Tax Foundation: 2026 State Individual Income Tax Rates and Brackets (February 17, 2026) – states with no individual income tax in 2026
- South Dakota DOR: Individual taxes – "one of seven states that does not impose a state income tax" (it counts New Hampshire and Washington separately)
- NH Department of Revenue Administration – Interest and Dividends Tax repealed for periods beginning after December 31, 2024
- Tennessee DOR: Hall income tax – repealed for tax periods beginning January 1, 2021 or later
- Washington DOR: Capital gains tax and new tiered rates – 7%/9.9%, $270,000 and $278,000 deductions, exemptions
- Washington Legislature: SB 6346 and House bill report – 9.9% over $1 million from January 1, 2028
- Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026; published July 6, 2026) – sales tax rates
General information for tax years 2025 and 2026, not tax advice. Figures come from the IRS, SSA and state sources listed above.