You've probably seen the headlines. "People are fleeing California for Texas." "New York loses another high earner to Florida." "Illinois population keeps dropping." The migration story gets told through U-Haul data and Census Bureau reports, but the reason it keeps happening is a lot simpler than policy debates make it sound.
It's the paycheck.
Same job title. Same $100,000 salary. Completely different amount landing in your bank account every two weeks depending on which state that job is in. And the gap isn't rounding error — for some states it's the difference between building wealth and just keeping up.
Here's what the numbers actually look like — generated directly from the Paycheck Calculator using 2026 IRS federal brackets, the 2026 standard deduction, and each state's current income tax rules.
The Setup: What We're Comparing
All examples use a single filer, $100,000 annual salary, biweekly pay, taking the 2026 federal standard deduction of $16,100. Federal taxes are identical across all states — the only variable is state income tax and any local income taxes layered on top.
Federal taxes for a single filer at $100,000 in 2026:
- Standard deduction: $16,100
- Taxable income: $83,900
- Federal income tax: $13,170
- Social Security (6.2%): $6,200 — see when you stop paying Social Security tax if you earn above the wage base
- Medicare (1.45%): $1,450
- Total federal + FICA: $20,820/year or $801/biweekly check
That federal base is the same everywhere. Everything below is what each state adds — or doesn't.
Texas: The Baseline
Texas has no state income tax. None. Zero. The Texas Constitution prohibits it, and any politician who floats the idea finds their career shortened considerably. Texas is one of nine states with no income tax — see how they compare.
What that means for your paycheck:
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| State income tax | $0 | $0 |
| Take-home | $79,180 | $3,045 |
$79,180 a year. $3,045 per check. That's your number in Texas on a $100,000 salary.
Texas does have property taxes that rank among the highest in the country — if you own a home there, that's where the state recoups some of what it doesn't collect from your paycheck. But from a pure income perspective, Texas is as good as it gets for earners.
Florida: Same Story, Different Culture
Florida also has no state income tax. It's been that way since the state's constitution was written, and it's become one of the primary economic selling points for the sustained migration from high-tax states in the Northeast.
Your paycheck in Florida on $100,000:
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| State income tax | $0 | $0 |
| Take-home | $79,180 | $3,045 |
Identical to Texas. Florida doesn't have the high property taxes Texas is known for, but it does have sales tax (6% base, higher in many counties) and homeowner's insurance that's punishing in coastal areas. But from paycheck-to-paycheck? Florida and Texas are twins.
Illinois: The Middle Ground With a Flat Tax
Illinois does have a state income tax, but it's structured differently than most states. Instead of a progressive system where higher earners pay higher rates, Illinois uses a flat income tax rate — everyone pays the same percentage regardless of income.
That rate is 4.95%.
There have been multiple attempts to replace the flat tax with a progressive system. They've all failed at the ballot box so far. For now, flat it is.
What that does to your paycheck:
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| Illinois state income tax (4.95%) | –$4,950 | –$190 |
| Take-home | $74,230 | $2,855 |
$4,950 a year to Illinois. $190 per biweekly check. You take home $74,230 — about $4,950 less than Texas or Florida. That's a car payment a month. Real money, but not dramatic.
Note for Chicago residents: Unlike New York City, Chicago does not impose a municipal income tax on wages — Illinois law prohibits cities from levying personal income taxes. However, Chicago does have a very high combined sales tax rate (10.25% city + state + county), making it the highest major-city sales tax in the country. The state income tax number above is accurate for Chicago residents.
California: Where the Math Gets Serious
California has one of the most aggressive progressive income tax structures in the country. The top marginal rate is 13.3% — the highest state income tax rate in the United States — but that only applies above $1 million. For a $100,000 salary, you're working through the middle brackets.
California's state income tax rates for a single filer in 2026 (CA standard deduction: $5,876 — FTB inflation-adjusted at 2.971% from 2025):
| Income Range (CA Taxable) | Rate |
|---|---|
| $0 – $11,408 | 1% |
| $11,409 – $27,044 | 2% |
| $27,045 – $42,684 | 4% |
| $42,685 – $59,251 | 6% |
| $59,252 – $74,885 | 8% |
| $74,886 – $382,516 | 9.3% |
| $382,517 – $459,015 | 10.3% |
| $459,016 – $765,026 | 11.3% |
| $765,027+ | 12.3% |
| Over $1,000,000 | 13.3% |
Source: CA Franchise Tax Board 2026 tax rate schedules. Brackets are inflation-indexed annually using the California Consumer Price Index (CCPI).
California also charges State Disability Insurance (SDI) — 1.3% of gross wages in 2026, with no wage cap. This is a meaningful additional deduction on top of state income tax.
Your paycheck in California on $100,000:
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| California state income tax | –$5,086 | –$196 |
| California SDI (1.3%) | –$1,300 | –$50 |
| Take-home | $72,794 | $2,800 |
$72,794 a year. $2,800 per check.
Compared to Texas, California costs you $6,386 more per year on a $100,000 salary. That's $246 per paycheck — every paycheck, all year.
New York: The One That Surprises People
New York has a progressive state income tax. It also has something most states don't: if you live in New York City, you pay an additional city income tax on top of the state rate. That combination makes New York City one of the highest-tax jurisdictions for income in the entire country.
New York state income tax rates for a single filer in 2026 (NY standard deduction: $8,000):
| Income Range (NY Taxable) | Rate |
|---|---|
| $0 – $8,500 | 3.9% |
| $8,501 – $11,700 | 4.4% |
| $11,701 – $13,900 | 5.15% |
| $13,901 – $80,650 | 5.4% |
| $80,651 – $215,400 | 5.9% |
| $215,401 – $1,077,550 | 6.85% |
| $1,077,551 – $5,000,000 | 9.65% |
| Over $5,000,000 | 10.3%–10.9% |
Source: NYS Publication NYS-50-T-NYS (January 2026), reflecting the 0.1% rate reduction to the five lowest brackets enacted under Chapter 59 of the Laws of 2025.
At $100,000, the effective New York state rate is approximately 4.86%, or $4,860/year.
New York City residents add a city income tax that reaches approximately 3.4% effective rate at this income level — another $3,441/year.
New York State (outside NYC):
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| NY state income tax | –$4,860 | –$187 |
| Take-home | $74,289 | $2,857 |
New York City:
| Annual | Per Biweekly Check | |
|---|---|---|
| Gross salary | $100,000 | $3,846 |
| Federal income tax | –$13,170 | –$507 |
| Social Security | –$6,200 | –$238 |
| Medicare | –$1,450 | –$56 |
| NY state income tax | –$4,860 | –$187 |
| NYC city income tax | –$3,441 | –$132 |
| Take-home | $70,848 | $2,725 |
Living in New York City vs. upstate New York costs you an additional $3,441 per year — $132 per paycheck — just for the city tax. And compared to Texas, New York City takes home $8,332 less annually — slightly more than California, once you account for NYC's local tax.
The Full Side-by-Side: Five States, One Salary
Here's everything in one place. Same person, same $100,000 salary, different zip code. To compare all 50 states at any salary, see the take-home pay breakdown for all 50 states.
| State | Annual State Tax | Annual Take-Home | Per Check | vs. Texas |
|---|---|---|---|---|
| Texas | $0 | $79,180 | $3,045 | — |
| Florida | $0 | $79,180 | $3,045 | $0 |
| Illinois | $4,950 | $74,230 | $2,855 | –$4,950/yr |
| New York (state) | $4,891 | $74,289 | $2,857 | –$4,891/yr |
| California | $6,386 | $72,794 | $2,800 | –$6,386/yr |
| New York City | $8,332 | $70,848 | $2,725 | –$8,332/yr |
The gap between the best and worst scenario — Texas/Florida versus New York City — is $8,332 per year on a $100,000 salary. That's $694 per month. Every month. Forever, as long as you're in that state earning that salary.
Over ten years, assuming the same salary with no increases, the cumulative difference between living in Texas and New York City is $83,320 in take-home pay. Invested at a modest 7% annual return, the compounding value of that difference grows to approximately $115,000.
What Changes as Salary Climbs
The gap between low-tax and high-tax states widens as income increases. California and New York's progressive brackets mean higher earners pay increasingly more relative to Texas and Florida. For a full breakdown of state income tax rates in 2026, see the complete list. Here's how the annual take-home gap versus Texas grows at different salaries:
| Salary | Texas Take-Home | California Take-Home | Gap | NYC Take-Home | Gap |
|---|---|---|---|---|---|
| $60,000 | $50,390 | $47,871 | –$2,519 | $45,825 | –$4,565 |
| $80,000 | $65,110 | $60,834 | –$4,276 | $58,690 | –$6,420 |
| $100,000 | $79,180 | $72,794 | –$6,386 | $70,848 | –$8,332 |
| $150,000 | $113,791 | $102,105 | –$11,686 | $100,571 | –$13,220 |
| $200,000 | $148,927 | $131,941 | –$16,986 | $130,819 | –$18,108 |
At $200,000, living in New York City versus Texas costs you $18,108 per year — $1,509 per month — in take-home pay. California at that level costs $16,986 more than Texas annually. These aren't rounding differences anymore. They're the kind of numbers that change decisions about where to live, where to work, and whether a remote job offer from a Texas-based company is worth entertaining.
The Part the Headline Always Leaves Out
Before you book a moving truck, the paycheck comparison doesn't tell the whole story. A few things worth factoring in:
Cost of living moves with you. A $100,000 salary in San Francisco and a $100,000 salary in Dallas are not the same. Housing in particular eats the income difference in expensive markets — the median rent differential between San Francisco and Dallas is several thousand dollars per month, which can more than offset the tax gap. The paycheck difference is real; the net financial picture depends on what you do with that paycheck.
Texas property taxes are real. Texas funds its public services through property taxes that rank above the national average — the effective rate averages around 1.3% to 1.8% of assessed home value annually, varying significantly by county. On a $400,000 home, that's roughly $5,200 to $7,200 per year. Fast-growing counties like Travis (Austin) and Collin (Dallas suburbs) run higher. Renters don't see this directly, but it's embedded in rent prices.
California has other taxes too. Sales tax in California is 7.25% base, higher in most counties. And if you sell appreciated assets — stock, real estate — California taxes those at ordinary income rates, not the favorable federal capital gains rates. For investors, that's a meaningful additional hit.
Remote work changes everything. Many remote workers have moved to Florida or Texas while keeping their California or New York salary. The ones who do this legally — establishing genuine domicile in the new state, meeting the residency rules — capture the full tax benefit. California in particular audits high earners who claim to have left, and the rules around domicile are specific. This works, but it requires doing it correctly.
Some high-tax states have other benefits. This isn't an endorsement for high taxes, but New York and California do fund things that affect quality of life — transit infrastructure, public universities, certain professional networks and industries that remain concentrated in those metros. The paycheck is not the only variable in the decision. It's just the most quantifiable one.
The Actual Takeaway
Nobody should move states purely because of the income tax math. That would be an absurd reason to uproot your life. But a lot of people make location decisions without ever running these numbers — and then wonder why the $100,000 salary they negotiated doesn't stretch the way they expected.
The numbers are what they are. Texas and Florida take home $79,180 on a $100,000 salary. California takes home $72,794. New York City takes home $70,848. The difference is $6,386 to $8,332 per year — every year, compounding, for as long as you're there.
If you're already in a high-tax state and the job market and lifestyle work for you, that's a completely valid choice. The best financial decision isn't always the one that maximizes take-home pay. But it should be a conscious choice, made with the actual numbers in front of you, not a vague awareness that "taxes are higher there."
Now you have the numbers. For any salary and any state, run your exact scenario through the Paycheck Calculator.
All calculations use 2026 IRS federal tax brackets and the $16,100 standard deduction for single filers (IRS Revenue Procedure 2025-32, incorporating OBBBA). California brackets use the 2026 FTB inflation-adjusted rate schedule (2.971% CCPI adjustment; standard deduction $5,876; source: CA FTB 2026). New York State brackets reflect the 0.1% rate reduction to the five lowest brackets under Chapter 59 of the Laws of 2025, effective January 1, 2026 (source: NYS-50-T-NYS, January 2026). NYC city income tax uses the correct single-filer brackets (3.078%/$0–$12K; 3.762%/$12K–$25K; 3.819%/$25K–$50K; 3.876%/$50K+; unchanged for 2026 per OSC Bulletin 2416). California SDI: 1.3% (EDD 2026, no wage cap). Illinois: 4.95% flat rate, no local wage income tax. Federal calculations assume single filer taking the standard deduction, biweekly pay, no pre-tax 401(k) contributions. Social Security wage base: $184,500 (2026). Property taxes, sales taxes, and cost of living differences are discussed qualitatively and not included in take-home calculations.
References (2026)
Tax & social contributions
- IRS Rev. Proc. 2025-32 — 2026 brackets & standard deduction
- IRS Publication 15 (2026) — employer withholding & FICA
- SSA — 2026 Social Security wage base ($184,500)
- Tax Foundation — 2026 state income tax rates
Figures on this page are from this site's calculators and the official publications linked above. Not financial advice.