State Income Taxes
Some states don’t have an income tax, some write their laws based on the Federal income tax laws, and others are independent from the federal laws.
![Map of state taxes](/_astro/State_Income_Taxes.780f1a8e_ZY4bI4.webp)
No income tax at all
You don’t need to do anything! These states don’t have any income tax.
- Alaska
- Florida
- Nevada
- New York
- South Dakota
- Tennessee
- Texas
- Wyoming
Based on the federal laws
These states’ income tax laws are based on the federal laws, and 98% of Americans are exempt from them.
- Arizona
- California
- Connecticut
- Georgia (Forms and instructions only, not laws)
- Illinois
- Kansas
- Kentucky
- Minnesota
- Missouri
- Montana
- New Hampshire (Only on interest and dividends. Forms only. Phase-out end of 2026)
- New Mexico
- North Carolina
- Oklahoma
- Oregon
- Rhode Island
- South Carolina
- Utah
- Virginia
- Washington (certain long-term capital gains only)
- Wisconsin
Independent from federal laws
These states’ income tax laws are independent from federal laws, and you cannot exempt from them.
- Alabama
- Arkansas
- New Jersey
- Mississippi
- Pennsylvania
- Indiana (still needs research)
Unverified by FLS
The remaining states’ income tax laws have not yet been researched by Freedom Law School.