Payroll · compared across 51 jurisdictions
States with no state income tax on wages
9 of 51: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Every other state: withholds state income tax. Each row below links to the state’s payroll guide, where the figure is sourced to the agency.
- No tax on wages
- 9
- Not
- 42
- Checked
- October 13, 2026
No state income tax on wages · 9
| State | State tax on wages | UI wage base | Minimum wage |
|---|---|---|---|
| AKAlaska | None | $54,200 | $14.00/hr (from Jul 1, 2026) |
| FLFlorida | None | $7,000 | $15.00/hr (from Sep 30, 2026) |
| NVNevada | None | $43,700 | $12.00/hr |
| NHNew Hampshire | None on wages | Published by NHES | Federal minimum ($7.25) |
| SDSouth Dakota | None | $15,000 | $11.85/hr |
| TNTennessee | None | $7,000 | $7.25/hr (federal) |
| TXTexas | None | $9,000 | $7.25/hr |
| WAWashington | None on wages (9.9% over $1M from 2028) | $78,200 | $17.13/hr |
| WYWyoming | None | $33,800 | $5.15/hr (federal $7.25 usually applies) |
Withholds state income tax · 42
- ALAlabama
- AZArizona
- ARArkansas
- CACalifornia
- COColorado
- CTConnecticut
- DEDelaware
- DCDistrict of Columbia
- GAGeorgia
- HIHawaii
- IDIdaho
- ILIllinois
- INIndiana
- IAIowa
- KSKansas
- KYKentucky
- LALouisiana
- MEMaine
- MDMaryland
- MAMassachusetts
- MIMichigan
- MNMinnesota
- MSMississippi
- MOMissouri
- MTMontana
- NENebraska
- NJNew Jersey
- NMNew Mexico
- NYNew York
- NCNorth Carolina
- NDNorth Dakota
- OHOhio
- OKOklahoma
- OROregon
- PAPennsylvania
- RIRhode Island
- SCSouth Carolina
- UTUtah
- VTVermont
- VAVirginia
- WVWest Virginia
- WIWisconsin
Compare the states another way.
- Federal baselineFederal payrollFederal payroll is the same in every state: FICA at 6.2% and 1.45% with a 2026 Social Security wage base of $184,500, FUTA at 6.0% on $7,000 less the state credit, deposits through EFTPS, Form 941 each quarter and W-2s by January 31.
- PayrollStates with a paid leave or disability payroll program16 of 51 — state paid leave or disability program.
- PayrollStates with city, county or district payroll taxes14 of 51 — city, county or district taxes on wages.
- ReceivablesWhich states tax SaaS26 of 51 — SaaS taxable, at least in part.
- AccountingStates with no corporate income tax6 of 51 — gross receipts tax or none.
- ComplianceStates with a franchise or capital-stock tax17 of 51 — franchise or capital-stock tax.
Or see every headline figure for every state in one table on the state guides index.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.