US state individual income-tax burden intelligence (2026)

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Complete 51-jurisdiction panel (50 states + DC) of 2026 state individual income-tax structures, transcribed 2026-10-01 from the Tax Foundation's '2026 State Income Tax Rates and Brackets' table (single filer, as of January 1, 2026): single-filer brackets, standard deduction, structure (none / flat / graduated / capital-gains-only for WA), and computed effective tax rates at $50k/$100k/$250k wage income (single filer, standard deduction applied; Utah's $966 credit modeled), marginal rate at $100k taxable, progressivity spread, and documented burden tiers. West Virginia corrected to the SB 392 rates (2.11%-4.58%, retroactive 2026-01-01). Tax rates and brackets are facts (Feist v. Rural) compiled from state statutes -> commercial_use=yes with attribution to the Tax Foundation. Caveats: single filer only; wage income only; local income taxes excluded; personal-exemption credits and AL's federal-tax deduction not modeled. Join on geo_code (ISO 3166-2) or state_abbr for disposable-income demand features, subscription pricing-power signals, and tax-burden territory scoring.

Source: US state individual income-tax burden intelligence (Tax Foundation, 2026)
Rows: 51
Columns: 22
Source cadence: Yearly
Last refreshed: Oct 1, 2026
Theme: economy

Column	Type	Description
geo_code	string	ISO 3166-2 jurisdiction code (US-AL .. US-WY, US-DC); primary join key.
country_code	string	ISO alpha-3 country code (USA).
state_abbr	string	USPS postal abbreviation.
state_name	string	Full state / district name.
has_wage_income_tax	integer	1 if the state taxes wage income (42 jurisdictions incl. DC); 0 for the 8 no-income-tax states + WA (capital-gains-only).
tax_structure	string	Tax Foundation classification: none, flat, graduated, or capital-gains-only (WA).
n_brackets	integer	Number of taxed single-filer brackets (0 for no-tax states).
bottom_rate_pct	float	Lowest nonzero single-filer rate, %.
top_marginal_rate_pct	float	Top single-filer marginal rate, % (0.0 where no wage tax).
top_bracket_threshold_single	float	Taxable income (USD) at which the top rate kicks in; null for no-tax states.
std_deduction_single	float	Single-filer standard deduction, USD; null where the table shows n.a. (Utah's $966 is a credit, modeled separately).
marginal_rate_at_100k_taxable	float	Statutory bracket rate (%) at $100,000 of taxable income, single filer.
effective_rate_50k	float	Computed effective rate on $50,000 wage income, single filer (standard deduction applied; UT credit subtracted).
effective_rate_100k	float	As above, on $100,000 wage income.
effective_rate_250k	float	As above, on $250,000 wage income.
progressivity_spread	float	top_marginal_rate_pct minus bottom_rate_pct (pp); 0 for flat or no-tax states.
income_tax_burden_tier	string	Dataset-internal tier on effective_rate_100k: None (0%), Low (<2.5%), Medium (2.5-4.49%), High (4.5-6.49%), Very high (>=6.5%).
rate_as_of	string	Vintage of the transcribed rates (2026-01-01; WV reflects SB 392 retroactive rates).
bracket_note	string	State-specific caveats: WA capital-gains scope, WV correction basis, unmodeled provisions (AL federal deduction, CT/NY recapture, exemption credits), zero-bracket assumptions.
source_url	string	Tax Foundation 2026 rates-and-brackets URL.
retrieved_at	string	Observation date of the transcription (2026-10-01); constant for idempotency.
row_hash	string	md5(abbr\|brackets\|std_ded\|rate_as_of)[:16].

First 10 sample rows — a preview, not the complete dataset.

geo_code	country_code	state_abbr	state_name	has_wage_income_tax	tax_structure	n_brackets	bottom_rate_pct	top_marginal_rate_pct	top_bracket_threshold_single	std_deduction_single	marginal_rate_at_100k_taxable	effective_rate_50k	effective_rate_100k	effective_rate_250k	progressivity_spread	income_tax_burden_tier	rate_as_of	bracket_note	source_url	retrieved_at	row_hash
US-AK	USA	AK	Alaska	0	none	0	0	0	—	—	0	0	0	0	0	None	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	d69cdefac6b287e7
US-AL	USA	AL	Alabama	1	graduated	3	2	5	3,000	3,000	5	0.046	0.048	0.049	3	High	2026-01-01	Federal income tax paid is deductible for state purposes (footnote b) — not modeled, effective rates slightly overstated	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	e5c638d1ab924a3b
US-AR	USA	AR	Arkansas	1	graduated	2	2	3.9	4,600	2,470	3.9	0.035	0.037	0.038	1.9	Medium	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	0e93a5afed537a08
US-AZ	USA	AZ	Arizona	1	flat	1	2.5	2.5	0	8,350	2.5	0.021	0.023	0.024	0	Low	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	5c265286aa7aebc4
US-CA	USA	CA	California	1	graduated	10	1	13.3	1,000,000	5,540	9.3	0.024	0.052	0.077	12.3	High	2026-01-01	Rates include the 1% mental-health-services tax on taxable income over $1M (footnote l)	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	09f975394c857b7b
US-CO	USA	CO	Colorado	1	flat	1	4.4	4.4	0	16,100	4.4	0.03	0.037	0.041	0	Medium	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	6a4b389c279666b6
US-CT	USA	CT	Connecticut	1	graduated	7	2	6.99	500,000	—	6	0.04	0.048	0.056	4.99	High	2026-01-01	Tax benefit recapture: high earners pay the top rate on all income — not modeled, binds far above the $250k benchmark	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	70aafb384918543a
US-DC	USA	DC	District of Columbia	1	graduated	7	4	10.75	1,000,000	16,100	8.5	0.037	0.055	0.073	6.75	High	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	94a11a0b712357d9
US-DE	USA	DE	Delaware	1	graduated	6	2.2	6.6	60,000	3,250	6.6	0.044	0.054	0.061	4.4	High	2026-01-01	Income below the first $2,000 threshold modeled as untaxed; irrelevant at all benchmarks given the $3,250 standard deduction	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	5f141e119660808d
US-FL	USA	FL	Florida	0	none	0	0	0	—	—	0	0	0	0	0	None	2026-01-01	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/	2026-10-01	148b0c213c0ad565

Profiled Oct 2, 2026 from snapshot 20261001T233803Z-451beb0dbb0b

Measured

Completeness: 97.6%
Rows: 51
Columns: 22
Columns with gaps: 2

Column	Missing	Distinct	Range	Distribution
geo_codevarchar	0%	54	—	US-AK1 US-AL1 US-AR1
country_codevarchar	0%	1	—	USA51
state_abbrvarchar	0%	55	—	AK1 AL1 AR1
state_namevarchar	0%	59	—	Alabama1 Alaska1 Arizona1
has_wage_income_taxbigint	0%	2	0 → 1median 1
tax_structurevarchar	0%	4	—	graduated27 flat15 none8
n_bracketsbigint	0%	12	0 → 12median 2	1 outside 1st–99th percentile
bottom_rate_pctdouble	0%	38	0 → 7median 2.95	1 outside 1st–99th percentile
top_marginal_rate_pctdouble	0%	43	0 → 13.3median 4.7	1 outside 1st–99th percentile
top_bracket_threshold_singledouble	15.7%	22	0 → 25,000,000median 24,760	1 outside 1st–99th percentile
std_deduction_singledouble	37.3%	21	2,300 → 16,100median 8,550	1 outside 1st–99th percentile
marginal_rate_at_100k_taxabledouble	0%	43	0 → 9.3median 4.58	1 outside 1st–99th percentile
effective_rate_50kdouble	0%	35	0 → 0.076median 0.0302	1 outside 1st–99th percentile
effective_rate_100kdouble	0%	37	0 → 0.0818median 0.0378	1 outside 1st–99th percentile
effective_rate_250kdouble	0%	43	0 → 0.0908median 0.043	1 outside 1st–99th percentile
progressivity_spreaddouble	0%	24	0 → 12.3median 0.55	1 outside 1st–99th percentile
income_tax_burden_tiervarchar	0%	5	—	Medium22 High16 None9
rate_as_ofvarchar	0%	1	—	2026-01-0151
bracket_notevarchar	0%	17	—	35 0% below $1,348, then 2.00%-4.70% in seven taxed brackets1 0% below $3,750, then 2.50%/3.50%/4.50% in three taxed brackets1
source_urlvarchar	0%	1	—	https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/51
retrieved_atvarchar	0%	1	—	2026-10-0151
row_hashvarchar	0%	48	—	00f5870b56d3d92e1 035d000e24bd925c1 046a63b2155908ea1

Point any LLM at the metadata endpoint — the documentation above is machine-readable too (JSON-LD + Croissant).

cURL

curl "https://datazimuts.com/v1/datasets/us_state_income_tax_intel/us_state_income_tax_2026" | jq '{title, rows, columns_count, license}'

Python

import requests

ds = requests.get("https://datazimuts.com/v1/datasets/us_state_income_tax_intel/us_state_income_tax_2026").json()
print(ds["title"], ds["rows"], "rows")

# Sample rows for an LLM context window
for row in ds.get("sample_rows", [])[:5]:
    print(row)

API endpoint: https://datazimuts.com/v1/datasets/us_state_income_tax_intel/us_state_income_tax_2026

Tip: fetch /llms.txt for the full machine-readable catalog.

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Pinned to snapshot 20261001T233803Z-451beb0dbb0b and its content hash, so readers get exactly the data you used.

APA

US state individual income-tax burden intelligence (Tax Foundation, 2026). (2026). US state individual income-tax burden intelligence (2026) [Data set, snapshot 20261001T233803Z-451beb0dbb0b, sha256 451beb0dbb0b]. Datazimuts. Retrieved 2026-10-02, from https://datazimuts.com/en/datasets/us_state_income_tax_intel/us_state_income_tax_2026?snapshot=20261001T233803Z-451beb0dbb0b

BibTeX

@misc{dz_us_state_income_tax_intel_us_state_incom_451beb0d,
  title        = {{US state individual income-tax burden intelligence (2026)}},
  author       = {{US state individual income-tax burden intelligence (Tax Foundation, 2026)}},
  year         = {2026},
  publisher    = {Datazimuts},
  howpublished = {\url{https://datazimuts.com/en/datasets/us_state_income_tax_intel/us_state_income_tax_2026?snapshot=20261001T233803Z-451beb0dbb0b}},
  note         = {Snapshot 20261001T233803Z-451beb0dbb0b, sha256 451beb0dbb0bb8b6559056486723f92343e0a866ce1bf254c154430477ca6dbd; accessed 2026-10-02}
}

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US state individual income-tax burden intelligence (2026)

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