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Washington's effective rate on high earners is lowest of four high-rate states

State income tax as a percent of income for a married couple with $1.5 million, $2 million or $5 million of wages, in Washington (under the 2028 law), Oregon, California and Massachusetts.

Credit: FactHub calculation from Tax Foundation 2026 brackets, Massachusetts DOR and ESSB 6346

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Line chart of effective state income tax rates. Washington: 3.3% at $1.5 million, 4.95% at $2 million, 7.92% at $5 million. Oregon: 9.63%, 9.70%, 9.82%. California: 9.98%, 10.81%, 12.30%. Massachusetts: 5.99%, 6.74%, 8.10%. Washington is lowest at every level.

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For a married couple with wages only, Washington's millionaires tax would take 3.3% of $1.5 million, 4.95% of $2 million and 7.92% of $5 million, because the first $1 million is not taxed. Oregon takes about 9.6% to 9.8%, California 10.0% to 12.3% and Massachusetts 6.0% to 8.1%. Washington is lowest of the four at each level.

What this chart asks

How much of their income would high-earning couples pay in state income tax in Washington compared with Oregon, California and Massachusetts?

Why it is shown this way

  • A line per state across three income levels shows both the gap between states and how Washington's average rate climbs toward its 9.9% marginal rate as income rises.
  • The y axis starts at zero so the gaps are not exaggerated.

Data and accessibility

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Dataset state-top-income-tax-rates-2028, analysis effective-rates

Sources

This chart draws on the sources of the dataset versions it visualizes.

Top state income tax rates in 2028, Washington's place among them, and effective rates for high-income households

  1. Tax Foundation Top rates and brackets for 2026

    Retrieved October 21, 2026. Tax Foundation content; facts transcribed. Rates transcribed as facts; not redistributed as a table copy

    Reliability: Advocacy group. Tax Foundation is a nonprofit that favors low, broad-based taxes; its annual state rate table is widely used as a reference. Its 2026 table lists Washington's top capital gains rate as 9%, which the Department of Revenue contradicts (9.9%).

  2. Washington State Legislature Washington's 9.9% rate and $1 million household deduction from 2028

    Retrieved October 21, 2026. Public record of the Washington State Legislature. Public record

    Reliability: Government. Nonpartisan final bill report for ESSB 6346 (2026 c 238).

  3. Massachusetts Department of Revenue Massachusetts 4% surtax threshold for 2026 ($1,107,750)

    Retrieved October 21, 2026. Public government information. Public record

    Reliability: Government. State revenue department; the surtax threshold is indexed annually under the state constitution.

  4. Tax Foundation Components of the 18.037% combined Seattle top rate on wages

    Retrieved October 21, 2026. Tax Foundation content; facts transcribed. Figures transcribed as facts

    Reliability: Advocacy group. January 2026 analysis by a nonprofit that favors low, broad-based taxes; it counts employer-paid payroll taxes as falling on employees.

  5. Washington State Department of Revenue Washington capital gains tax rates: 7% plus 2.9% on gains over $1 million

    Retrieved October 21, 2026. Public government information. Public record

    Reliability: Government. The agency that administers the capital gains tax.

Limitations

  • Three illustrative income levels, not a continuous curve; lines between them are for readability.
  • Wages only, married filing jointly, standard deduction or exemption only; California's SDI payroll tax and all local taxes are excluded.
  • Washington is shown under the law taking effect in 2028; the other states use 2026 brackets.

Articles and datasets using this chart

Version details

The exact citing versions, and the version of this chart each cites.

  • Article wa-millionaires-tax-top-five-rate — version 4 (published) cites version 1
  • Briefing wa-i-645 — version 6 (published) cites version 1
  • Briefing wa-i-645 — version 4 (published) cites version 1