The nine states
| State | State income tax | Revenue department |
|---|---|---|
| Alaska | None | tax.alaska.gov |
| Florida | None | floridarevenue.com |
| Nevada | None | tax.nv.gov |
| New Hampshire | None on wages. The interest and dividends tax ended for tax periods beginning after December 31, 2024. | revenue.nh.gov |
| South Dakota | None | dor.sd.gov |
| Tennessee | None. The Hall tax on interest and dividends ended for tax periods beginning January 1, 2021. | tn.gov/revenue |
| Texas | None | comptroller.texas.gov |
| Washington | None on wages for most people. Long-term capital gains above a standard deduction ($278,000 for 2025) are taxed at 7%, and 9.9% above $1 million. From January 1, 2028, a 9.9% tax applies only to adjusted gross income over $1 million (Senate Bill 6346). | dor.wa.gov |
| Wyoming | None | revenue.wyo.gov |
Thinking of moving? What changes
- Your paycheck: no state income tax withheld. Federal income tax, Social Security and Medicare stay the same.
- Your tax return: no state income tax return to file for the full years you live there. In the year you move, you may still owe your old state for the months you lived there.
- Other taxes: states without an income tax raise money in other ways, such as sales taxes, property taxes and fees. Check the revenue department's rates before deciding, especially if you plan to buy a home.
Federal tax still applies
You still file a federal return and pay federal income tax, Social Security and Medicare. The federal deductions for overtime, tips, people 65 and older and car loan interest work the same in every state. In a state with no income tax, they are the only income tax break that matters for that pay.
Most states that do tax income still tax overtime and tips. See no tax on overtime by state, and the 2026 federal tax brackets.
Common questions
Which states have no income tax? Nine states don't tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington taxes large long-term capital gains and has enacted a 9.9% tax on income over $1 million starting in 2028.
Does New Hampshire have an income tax? Not on wages. Its tax on interest and dividends was repealed for tax periods beginning after December 31, 2024, so from 2025 New Hampshire has no broad personal income tax.
Does Tennessee have an income tax? No. Tennessee never taxed wages, and its Hall income tax on interest and dividends was repealed for tax periods beginning January 1, 2021, or later.
Do I still pay federal income tax in these states? Yes. Living in a state without an income tax only removes the state tax. Federal income tax, Social Security and Medicare still apply, and so do the federal deductions for overtime, tips, seniors and car loan interest.
Do I get a state tax refund in a no-income-tax state? Usually there is no state income tax return and no state refund. Washington residents with large long-term capital gains file a Washington capital gains return. Your federal refund comes from the IRS as usual.
Updated November 5, 2026. Sources: New Hampshire Department of Revenue Administration (repeal of the interest and dividends tax); Tennessee Department of Revenue (Hall income tax); Washington Department of Revenue (capital gains tax tiered rates, notice of June 30, 2025; income tax under Senate Bill 6346). State laws change; check your state's revenue department for the current year.