Mortgage Interest Deduction by State
The federal deduction works the same everywhere. What changes is whether your state lets you claim it too, and at what rate — the difference between a high-rate conforming state and a no-tax state runs to thousands a year on identical loans.
33
allow itemizing
8
tax income, no itemizing
9
no income tax
Every state
Rate shown is the top marginal state income tax rate for 2026.
- Alabamadeductible5%
- Alaskano income tax—
- Arizonadeductible2.5%
- Arkansasdeductible3.9%
- Californiadeductible13.3%
- Coloradodeductible4.4%
- Connecticutdeductible6.99%
- Delawaredeductible6.6%
- Floridano income tax—
- Georgiadeductible5.19%
- Hawaiideductible11%
- Idahodeductible5.3%
- Illinoisnot deductible4.95%
- Indiananot deductible2.95%
- Iowadeductible3.8%
- Kansasdeductible5.58%
- Kentuckynot deductible3.5%
- Louisianadeductible3%
- Mainedeductible7.15%
- Marylanddeductible6.5%
- Massachusettsnot deductible9%
- Michigannot deductible4.25%
- Minnesotadeductible9.85%
- Mississippideductible4%
- Missourideductible4.7%
- Montanadeductible5.65%
- Nebraskadeductible4.55%
- Nevadano income tax—
- New Hampshireno income tax—
- New Jerseydeductible10.75%
- New Mexicodeductible5.9%
- New Yorkdeductible10.9%
- North Carolinadeductible3.99%
- North Dakotadeductible2.5%
- Ohionot deductible2.75%
- Oklahomadeductible4.5%
- Oregondeductible9.9%
- Pennsylvanianot deductible3.07%
- Rhode Islanddeductible5.99%
- South Carolinadeductible6%
- South Dakotano income tax—
- Tennesseeno income tax—
- Texasno income tax—
- Utahnot deductible4.5%
- Vermontdeductible8.75%
- Virginiadeductible5.75%
- Washingtonno income tax—
- West Virginiadeductible4.82%
- Wisconsindeductible7.65%
- Wyomingno income tax—
Rates per the Tax Foundation, 2026 State Income Tax Rates and Brackets. “Deductible” means the state generally conforms to federal itemized deductions; conformity dates and limits vary, and a few states treat the federal cap differently. General information, not tax advice.