Updated October 8, 2026. Quick answer: This table covers 50 jurisdictions: 49 states and the District of Columbia. 9 of them have no individual income tax that reaches the profit on selling a home; 37 start from or follow the federal calculation, so a gain excluded under section 121 stays out of state income; and Pennsylvania, Arizona, Arkansas and Missouri apply their own rules to some or all of the gain. Every row comes from the state’s own documents, linked on the state’s page.
More IRS forms and schedules, read line by line: Form 1099-S instructions.
How the 50 jurisdictions treat home sale profit
Open a state’s page for the document quotes, the closing rule, a worked example at a $400,000 gain and what the documents leave open.
| State | Treatment | Basis |
|---|---|---|
| Alabama | Same as federal | Taxed to the same extent as the federal return; graduated, up to 5%; nonresident sellers withheld |
| Alaska | No state income tax | Individual income tax repealed in 1980 (Tax Division) |
| Arizona | Starts from federal AGI | Flat 2.5% on the excess; 25% subtraction for long-term gain on assets acquired after 2011 |
| Arkansas | Own exclusion rule | $250,000 / $500,000 exempt; half of net long-term gain taxed; top rate 3.7% for 2026; deed tax $3.30 per $1,000 |
| California | Follows the federal exclusion | Excess taxed as regular income; Form 593 withholding of 3 1/3% of price unless principal residence |
| Colorado | Starts from federal income | Flat 4.4% on the excess; nonresident sellers withheld 2% unless principal residence |
| Connecticut | Starts from federal AGI | Graduated, top rate 6.99% over $500,000; seller-paid conveyance tax from 0.75% |
| Delaware | Starts from federal AGI | Graduated, top rate 6.6% over $60,000; realty transfer tax 3 percent, split between buyer and seller |
| Florida | No state income tax | Constitution bars income tax on residents; documentary stamp tax 70 cents per $100 on deeds (60 cents in Miami-Dade) |
| Georgia | Conforms to the Code | Flat 4.99% on the excess for 2026 (5.19% for 2025); nonresident sellers withheld 3% of the price unless the home is a principal residence with no taxable gain |
| Hawaii | Follows the exclusion | Form N-103 gives the $250,000 / $500,000 exclusion; 7.25% alternative capital gains computation; nonresident sellers withheld 7.25 per cent |
| Idaho | Conforms to the Code | Flat 5.3% on the excess; no sale-time rule found |
| Illinois | Starts from federal AGI | Flat 4.95% on the excess; no sale-time withholding found |
| Indiana | Starts from federal AGI | Flat 2.95% from 2026 (3% for 2025) on the excess; county taxes not read |
| Iowa | Starts from federal taxable income | Flat 3.8% on the excess; seller liable for transfer tax of eighty cents per five hundred dollars |
| Kansas | Starts from federal AGI | Graduated: 5.2%, then 5.58% over $23,000 single ($46,000 joint); no sale-time rule found |
| Kentucky | Follows federal gross income | Flat 3.5% from 2026 (4% for 2024 and 2025) on the excess |
| Louisiana | Starts from federal AGI | Flat 3% on the excess; no sale-time rule found |
| Maine | Follows the Code | Graduated, top rate 7.15%; transfer tax of $2.20 per $500 of value, half on the seller |
| Maryland | Starts from federal AGI | Graduated, 2% to 6.50%; extra 2% on net capital gain at high incomes, but not on a primary residence sold for less than $1,500,000; nonresident sellers withheld 8.75% |
| Massachusetts | Follows the federal exclusion | Excess taxed at 5.00% (plus 4% surtax over $1,107,750); sales of $1,000,000 or more: Form NRW |
| Michigan | Starts from federal AGI | Base rate 4.25% on the excess (reduced in some years); state transfer tax $3.75 per $500.00 of value |
| Minnesota | Starts from federal AGI | Graduated, 5.35% to 9.85% (2026 tables); no sale-time rule found |
| Mississippi | Follows federal treatment | Flat 4.0% for 2026 over $10,000 (4.4% for 2025); nonresident sellers: 5% of gain (Form 89-386, Rev. 10/25) |
| Missouri | Capital gain subtracted | 100 percent of federally reported capital gain subtracted from tax year 2025; top bracket 4.7% |
| Montana | Starts from federal AGI | Long-term capital gains taxed at 3.0%, then 4.1%; no sale-time withholding found |
| Nebraska | Starts from federal AGI | Graduated, top rate 4.55% for 2026 (5.20% for 2025); seller-paid documentary stamp tax of two dollars and twenty-five cents per one thousand dollars |
| Nevada | No state income tax | No income tax on individuals; transfer taxes $2.55 or $1.95 per $500 of value (NRS 375.020 plus 375.023) |
| New Hampshire | No state income tax | Income tax chapter repealed effective January 1, 2025; transfer tax $.75 per $100 |
| New Jersey | Same as federal | Gain calculated as federally; residents file GIT/REP-3, nonresidents prepay unless principal residence; 1% Realty Transfer Fee |
| New Mexico | Starts from federal AGI | Graduated, 1.5% to 5.9%; $2,500 net capital gains deduction; no sale-time rule found |
| New York | Starts from federal AGI | Resident rates 4% to 10.9%; nonresident sellers prepay on Form IT-2663 unless principal residence |
| North Dakota | Starts from federal taxable income | Zero bracket, then 1.95% and 2.50%; 40% net long-term gain exclusion may apply; no sale-time rule found |
| Ohio | Starts from federal AGI | Graduated; 2026 and after $332.00 plus 2.75% over $26,050; county transfer tax up to thirty cents per hundred dollars |
| Oklahoma | Starts from federal AGI | Graduated, top rate 4.5% for 2026; deed stamp tax 75 cents per five hundred dollars, paid by either party |
| Oregon | Identical in effect to federal | Graduated, top rate 9.9% over $125,000; nonresident sellers withheld up to 4% of the price |
| Pennsylvania | Own four-part rule | Qualifying gain excluded; other gain taxed at 3.07 percent; 1 percent realty transfer tax |
| Rhode Island | Follows the exclusion | Graduated 3.75% to 5.99%; seller-paid conveyance tax $3.75 per $500 plus a second tier over $800,000 |
| South Carolina | Follows the federal exclusion | Top rate 6% for 2025 and 5.21% for 2026 (Act 110); 44% net capital gain deduction in the 2025 instructions; nonresident sellers withheld at the top rate |
| South Dakota | No state income tax | No state income tax; seller (grantor) pays a transfer fee of fifty cents per five hundred dollars |
| Tennessee | No state income tax | Hall tax repealed from 2021; realty transfer tax $0.37 per $100 of price |
| Texas | No state income tax | No personal income tax (Comptroller Fiscal Notes) |
| Utah | Starts from federal AGI | Flat 4.45% for 2026 (4.5% for 2025); no sale-time rule found |
| Vermont | Starts from federal AGI | Graduated 3.35% to 8.75%; nonresident sellers withheld 2.5%; property transfer tax owed by the buyer |
| Virginia | Starts from federal AGI | Graduated, top rate 5.75% over $17,000; nonresident sellers register on Form R-5 |
| Washington | No state income tax | No income tax; capital gains excise tax exempts real estate; seller-paid real estate excise tax |
| Washington, DC | Follows federal gross income | Graduated, top rate 10.75% over $1,000,000; seller-paid deed transfer tax 1.1% or 1.45% |
| West Virginia | Starts from federal AGI | Graduated, top rate 4.58% for 2026 (4.82% for 2025); transfer excise tax $1.10 per $500; nonresident sellers withheld unless they certify the home is their principal residence |
| Wisconsin | Follows the federal exclusion | Same $250,000 / $500,000 exclusion; 30% of net long-term gain excluded; graduated rates |
| Wyoming | No state income tax | Individual income tax 0% (Legislative Service Office) |
The federal exclusion behind the table
Most rows start from the federal rule: “Gross income shall not include gain from the sale or exchange” of a principal residence that meets the ownership and use tests, up to “shall not exceed $250,000” ($500,000 on a qualifying joint return). See CMG’s home sale taxes and capital gains tax by state pages.
States not yet covered
A state is added only when its own tax documents support the row. States whose documents have not yet been read are left out of the table rather than guessed.
Related: home sale taxes, and capital gains tax by state.
Each row comes from the state’s own tax documents; the first document for each state is linked below, and the rest are on the state’s page.
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Sources
- Tax Division Annual Report 2024: https://www.akleg.gov/basis/get_documents.asp?docid=2388
- FTB Publication 1001, Supplemental Guidelines to California Adjustments (2025): https://www.ftb.ca.gov/forms/2025/2025-1001-publication.pdf
- Florida Constitution, Article VII, Section 5: https://www.leg.state.fl.us/statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes
- 2025 Form IL-1040, Individual Income Tax Return: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual/il-1040.pdf
- Tax Expenditure Budget 1.021 Exemption of Capital Gains on Home Sales (Governor FY25 Budget): https://budget.digital.mass.gov/govbudget/fy25/tax-expenditure-budget/personal-income-tax/exclusions-from-gross-income/1-021/
- Income Tax in Nevada: https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/
- RSA Chapter 77 Taxation of Incomes (Repealed): https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
- 2025 NJ-1040 Resident Income Tax Return Instructions: https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf
- Instructions for Form IT-2663 (2026): https://www.tax.ny.gov/pdf/current_forms/it/it2663i.pdf
- Sale of Your Principal Residence and PA Personal Income Tax Implications (REV-625): https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/rev-625.pdf
- Taxes (Individuals): https://dor.sd.gov/individuals/taxes/
- Hall Income Tax (Overview): https://www.tn.gov/revenue/taxes/hall-income-tax.html
- Texas is open for small business: https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/
- 2025 Form 760 Resident Individual Income Tax Instructions: https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf
- Income tax | Washington Department of Revenue: https://dor.wa.gov/taxes-rates/income-tax
- Wyoming Statutory Tax Structure: Title 39 (June 3, 2025): https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf
- Form 40 Booklet, Residents and Part-Year Residents (2025): https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf
- Arizona Form 140 Resident Personal Income Tax Return booklet 2025: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140Booklet.pdf
- 2025 Colorado Individual Income Tax Booklet (DR 0104): https://tax.colorado.gov/sites/tax/files/documents/Book104_2025.pdf
- Form CT-1040 Instructions (Rev. 12/25): https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf
- 2025 IT-511 Individual Income Tax Booklet: https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download
- Form N-103 Instructions, Sale of Your Home (2025): https://files.hawaii.gov/tax/forms/current/n103ins.pdf
- Indiana Code Title 6, Article 3 Chapter 1 (Definitions): https://iga.in.gov/ic/2024/Title_6/Article_3/Chapter_1.pdf
- KRS 141.010 Definitions for chapter: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57913
- La. R.S. 47:293 Definitions: https://www.legis.la.gov/Legis/Law.aspx?d=101760
- 2025 State & Local Tax Forms & Instructions (Resident Booklet): https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf
- MCL Section 206.30: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30
- 2025 Form M1, Individual Income Tax: https://www.revenue.state.mn.us/sites/default/files/2026-03/m1-25.pdf
- Form MO-1040 Individual Income Tax Long Form Instructions 2025: https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf
- Ohio Revised Code Section 5747.01: https://codes.ohio.gov/ohio-revised-code/section-5747.01
- ORS Chapter 316 Personal Income Tax: https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
- South Carolina Code of Laws Title 12 Chapter 6 (Income Tax): https://www.scstatehouse.gov/code/t12c006.php
- DOR Individual Income Tax: Sale of Home (Guidance Document 100199): https://www.revenue.wi.gov/Pages/FAQS/pcs-salhom.aspx
- 2025 Arkansas Individual Income Tax Instructions (AR1000F and AR1000NR): https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf
- Title 30, Chapter 11, Subchapter II (Resident Individuals), 1105 Taxable income: https://delcode.delaware.gov/title30/c011/sc02/index.html
- DC Code 47-1803.02 Gross income: Items included and excluded; adjusted gross income defined: https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02
- 2025 Form 40 Instructions, Individual Income Tax (EIN00046): https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_03-02-2026.pdf
- 2025 Expanded Instructions (IA 1040): https://revenue.iowa.gov/media/4435/download?inline=
- 2025 Kansas Individual Income Tax booklet (K-40 instructions): https://www.ksrevenue.gov/pdf/ip25.pdf
- 2025 Maine Income Tax Important Update and Form 1040ME General Instructions: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf
- 2025 Form 80-100-25-1-1-000 Resident, Non-Resident and Part-Year Resident Income Tax Instructions: https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf
- 2025 Montana Form 2 Individual Income Tax Instructions: https://revenue.mt.gov/files/forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2025_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf
- 2025 Nebraska Individual Income Tax and Amended Return Booklet: https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf
- Instructions for 2025 PIT-1: https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf
- 2025 North Dakota Individual Income Tax Booklet (Form ND-1 instructions): https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf
- 2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 packet): https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf
- 2025 RI-1040 Resident Instructions: https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/2025%201040R%20Instructions%20122025.pdf
- 2025 Utah TC-40 Instructions: https://files.tax.utah.gov/tax/forms/current/tc-40inst.pdf
- Tax Year 2025 Vermont Income Tax Return Booklet: https://tax.vermont.gov/sites/tax/files/documents/Income-Booklet-2025.pdf
- 2025 West Virginia Personal Income Tax Information and Instructions (IT-140): https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
- Georgia Department of Revenue, Employer’s Withholding Tax Guide 2026 (revised June 2026): https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download
- SC Information Letter #26-20, Individual Income Tax Reform (August 31, 2026): https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf
- West Virginia Code 11-21-71b Withholding tax on West Virginia source income of nonresidents: https://code.wvlegislature.gov/11-21-71B/
- Mississippi Form 89-386 Affidavit for Withholding Income Tax on Sale of Real Estate by Non-Resident (Rev. 10/25): https://www.dor.ms.gov/sites/default/files/tax-forms/business/89386258.pdf
- 26 U.S.C. 121, Exclusion of gain from sale of principal residence (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapB-partIII-sec121.htm
Sources: the primary documents linked above, read on October 7 and October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.