What stays the same in every state
On a $100,000 W-2 wage in 2026, the federal pieces are identical regardless of state:
• Federal income tax (single, standard deduction): ~$13,050 • Social Security (6.2% up to $176,100 wage base): $6,200 • Medicare (1.45%, no cap): $1,450 • Additional Medicare (0.9% over $200K): $0 at this income
Total federal+FICA: $20,700
After federal, you have $79,300. State tax then determines what you actually take home. The state difference can be over $8,000 - a meaningful chunk of a six-figure salary.
Net take-home on $100K gross, single filer 2026
Federal + FICA + state + city. No 401(k) or HSA deductions.
The 6-state comparison
1. California: 4-bracket progressive tax 1-9.3%, plus 1% mental-health surcharge above $1M. On $100K single: ~$5,800 state tax. Net: ~$71,400. Plus 1.1% SDI on wages up to ~$170K = ~$1,100. SDI is not technically tax but reduces take-home. Adjusted net: ~$70,300.
2. New York (non-NYC resident): progressive 4-10.9%. On $100K: ~$5,750 state. Net: ~$71,300.
3. NYC resident (Brooklyn, Manhattan, etc.): NY state tax PLUS NYC personal income tax (3.078-3.876% with phase-ins). On $100K: ~$5,750 state + ~$3,200 city = ~$8,950 total state+local. Net: ~$68,800.
4. Texas / Florida: no state income tax. Net: ~$77,200. (Local payroll deductions like Texas's SUI on employer side don't affect employee paycheck.)
5. Illinois: flat 4.95% on all income. On $100K: ~$4,950 state. Net: ~$72,300.
6. Washington: no state income tax on wages. Net: ~$77,200. WA does have a 7% excise on capital gains above $270K (2026 indexed) but it's not a wage tax.
Beyond income tax: the bigger picture
No-income-tax states recoup revenue elsewhere:
Texas: median property tax ~1.74% of home value (Houston, Dallas pricier). On a $400K home, ~$7,000/year property tax. Sales tax 6.25-8.25% (state + local). Renters benefit from no income tax with no property tax exposure.
Florida: lower property tax (~0.86% median) plus homestead exemptions for primary residences. No sales tax on groceries. Best overall for retirees on fixed income.
Washington: high sales tax (10%+ in Seattle area), high gas tax. Property tax modest (~0.92%). The 7% capital gains excise on income above $270K affects high earners but spares wage-only filers.
California: Prop 13 caps property-tax growth, so long-term homeowners pay much less than market would suggest. Sales tax 7.25-10.75% (highest in nation in some cities).
NYC: high in everything - state, city, property, and sales tax all stack. But salaries also tend to be ~20% higher to compensate.
Tax-arbitrage moves: do they work?
Three popular moves and the reality check:
1. Move from CA to TX while keeping CA-based employer. Works for many remote roles, but CA aggressively pursues "permanent place of abode" claims. You need to actually move - sell or rent out the CA home, move family, switch driver license, change voter registration. Dual residency = CA tries to tax some of the income.
2. NY-based job, work remotely from FL. NY's convenience-of-the-employer rule says days worked from FL for the convenience of the employee (vs employer requirement) are still NY-source income. NY taxes it. Becomes a non-NYC commuter situation only with employer-required out-of-state work.
3. Sell stock from no-tax state. Capital gains are sourced to the state where you reside when you sell. Move-then-sell is legitimate if the move is real. WA's 7% excise applies to gains above $270K for WA residents, so even WA isn't a perfect zero.
4. Bonus or RSU vesting in a different state. Generally taxed proportionally by states based on where the work was performed during the vesting period. Selling a New York-vested RSU after moving to Florida still owes NY tax on the NY-vested portion.
Picking the right calculator
Use the calculator paired with your state of residence. The 3Tej state calculators handle:
• Federal income tax + brackets • FICA + Additional Medicare • State-specific brackets (CA 1-9.3%, NY 4-10.9%, IL flat 4.95%) • Local city tax (NYC primarily; some Ohio/PA municipal taxes too) • State-specific quirks (CA SDI, WA capital gains excise) • 401(k) and HSA pre-tax to model real take-home
If you're considering a job offer in another state, run identical input pairs in the source and target state calculators - the difference is your real cost-of-state.
A $100K offer in TX is roughly equivalent to an $108K offer in CA in pure tax terms. Cost-of-living can swing it either way - downtown Austin housing now costs more than mid-tier California suburbs.
Run the math for your situation
Use our US calculator to plug in your own numbers and see exactly what you owe / save.