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Taxes
Term 902 of 1038
1 min readTwo voicesTaxes

State income tax basics.

State income tax is a tax your state charges on what you earn, separate from federal tax, and the rules and rates vary by state.
Verified June 2026 · Source: IRS
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State income tax basics
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In plain English

State income tax basics covers the tax your state government charges on your income, which is separate from the federal income tax the IRS collects. Most states tax your wages and other income, but a handful charge no income tax at all. Some states use a flat rate where everyone pays the same percentage, while others use brackets where higher income is taxed at higher rates. You usually file a state return at the same time as your federal return, often using numbers that carry over from your federal forms.

Most useful ages
18 to 70

01Why it matters

Where you live can change your take-home pay by thousands of dollars a year, and forgetting to file a state return can trigger penalties even when your federal return is perfect.

02The math, step by step

Say you earn $60,000. If your state has no income tax, you owe $0 to the state on that income. If your state has a flat 5% rate, you would owe roughly $3,000 before any state-specific deductions or credits. The exact rate and brackets depend entirely on your state, so check your state's department of revenue.

03What this is NOT

Do not confuse with Federal income tax

State income tax is not the same as federal tax and does not replace it. In most states you pay both, file two separate returns, and the state rate is usually much lower than the federal rate.

04Receipts

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Plain-English answers from our glossary. Receipts included. Never advice.

Educational tool. Answers come only from ClearMoneySchool's published glossary and are not advice. Why we never give advice

Last reviewed June 11, 2026 · Reviewer Joseph Citizen, Founder