Reference · 2026 rule year
State income taxes at physician income.
The marginal rate that applies to a physician’s next dollar — $200,000+ filing single, $400,000+ filing jointly — for all 50 states and DC, with each state’s 529 deduction and where its rate is headed. 9 states levy no income tax at all; the spread between them and the top of this table is worth six figures over a career.
Verified against state revenue statutes (2026 session), state 529 program rules · rule year 2026 · reviewed August 2026 · every source is linked in “Sources” below.
| State | Structure | Rate at physician income | 529 deduction (single / joint) | Any-state 529 | Direction |
|---|---|---|---|---|---|
| Alabama | graduated | 5% | $5,000 / $10,000 | Own plan only | stable |
| Alaska | No income tax | 0% | — | — | stable |
| Arizona | flat | 2.5% | — | — | stable |
| Arkansas | graduated | 3.9% | $5,000 / $10,000 | Own plan only | decreasing — Top rate reduced from 4.4% in 2024; further reductions planned |
| California | graduated | 9.3% | — | — | stable |
| Colorado | flat | 4.55% | $20,000 / $30,000 | Own plan only | stable |
| Connecticut | graduated | 6.99% | — | — | stable |
| Delaware | graduated | 6.6% | $1,500 / $3,000 | Own plan only | stable |
| District of Columbia | graduated | 9.85% | $4,000 / $8,000 | Own plan only | stable |
| Florida | No income tax | 0% | — | — | stable |
| Georgia | flat | 5.19% | $4,000 / $8,000 | Own plan only | decreasing — Continuing reductions planned if revenue targets met — was 5.39% in 2024 |
| Hawaii | graduated | 8.8% | $3,000 / $6,000 | Own plan only | stable |
| Idaho | flat | 5.8% | $6,000 / $12,000 | Own plan only | decreasing — Rate reduced from prior graduated structure; flat rate implementation recent |
| Illinois | flat | 4.95% | $10,000 / $20,000 | Own plan only | stable |
| Indiana | flat | 2.95% | $5,000 / $10,000 | Own plan only | decreasing — Rate scheduled to drop to 2.9% in 2027 |
| Iowa | graduated | 6% | $3,785 / $7,570 | Own plan only | decreasing |
| Kansas | graduated | 5.7% | $3,000 / $6,000 | Own plan only | stable |
| Kentucky | flat | 3.5% | — | — | decreasing — Rate reduced from 4% to 3.5% effective January 1, 2026; further reductions possible |
| Louisiana | flat | 3% | $2,400 / $4,800 | Own plan only | decreasing — Louisiana enacted a flat 3% rate replacing the prior graduated structure effective 2025 |
| Maine | graduated | 7.15% | — | — | stable |
| Maryland | graduated | 5.25% | $2,500 / $5,000 | Own plan only | increasing — New 6.25% and 6.50% brackets retroactive to Jan 1, 2025 under Budget Reconciliation Act |
| Massachusetts | graduated | 5% | — | — | increasing — Millionaires Tax adds 4% surtax on income over $1M (effective 9% at $1M+) |
| Michigan | flat | 4.05% | — | — | stable |
| Minnesota | graduated | 9.85% | — | — | stable |
| Mississippi | flat | 4% | $10,000 / $20,000 | Own plan only | decreasing — Phasing to 3% by 2030 |
| Missouri | graduated | 4.8% | $8,000 / $16,000 | Own plan only | decreasing |
| Montana | graduated | 5.65% | — | — | decreasing — Down from 5.9% |
| Nebraska | graduated | 4.55% | $10,000 / $10,000 | Own plan only | decreasing — Down from 5.2% |
| Nevada | No income tax | 0% | — | — | stable |
| New Hampshire | No income tax | 0% | — | — | stable |
| New Jersey | graduated | 8.97% | — | — | stable |
| New Mexico | graduated | 5.9% | — | — | stable |
| New York | graduated | 6.85% | $5,000 / $10,000 | Own plan only | stable |
| North Carolina | flat | 3.99% | — | — | decreasing — Rate was 4.25% in 2024, continuing reductions planned |
| Ohio | flat | 2.75% | $4,000 / $4,000 | Own plan only | stable |
| Oklahoma | graduated | 4.75% | $10,000 / $20,000 | Own plan only | stable |
| Oregon | graduated | 9.9% | — | — | stable |
| Pennsylvania | flat | 3.07% | $17,000 / $34,000 | Yes | stable |
| Rhode Island | graduated | 5.99% | — | — | stable |
| South Carolina | graduated | 6.4% | $500 / $1,000 | Own plan only | decreasing — Top rate targeted to reach 6.0% by 2027 |
| South Dakota | No income tax | 0% | — | — | stable |
| Tennessee | No income tax | 0% | — | — | stable |
| Texas | No income tax | 0% | — | — | stable |
| Utah | flat | 4.55% | — | — | stable |
| Vermont | graduated | 8.75% | $5,000 / $10,000 | Own plan only | stable |
| Virginia | graduated | 5.75% | $4,000 / $4,000 | Own plan only | stable |
| Washington | No income tax | 0% | — | — | stable |
| West Virginia | graduated | 4.65% | — | — | decreasing — Rate reduced from 6.5% in 2022; further reductions planned |
| Wisconsin | graduated | 7.65% | $3,560 / $3,560 | Own plan only | stable |
| Wyoming | No income tax | 0% | — | — | stable |
Methodology
“Rate at physician income” is the marginalbracket rate that applies at $200,000+ (single) / $400,000+ (joint) taxable income under each state’s 2026 law — the rate on the next dollar earned, which is the number that matters for moonlighting, bonus, and location decisions. It is not an effective rate. 529 columns show the state deduction for contributions and whether any state’s plan qualifies (“tax parity”).
This table is the same dataset the platform’s state-tax tools compute with. It is updated each legislative session and when a state enacts a mid-year change; the review date moves with each verification. Scheduled changes are listed in the Direction column as enacted, not speculated.
Cite this page
Attending Financial. “State Income Taxes at Physician Income — 50-State Reference (2026).” Reviewed August 2026. https://attendingfinancial.com/reference/physician-state-taxes
This URL is stable. Figures are re-verified when the underlying rules change; the review date above moves with each verification.