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2025 State Income Tax Rates
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do not influence our editors’ opinions or ratings2025 State Income Tax Rates and How They Work
In addition to federal income tax, most states also collect state income tax. State income tax typically works one of three ways: a progressive tax, a flat tax or none at all.
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Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York. Published in Editor & Content Strategist + more + more
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Chris Hutchison helped build NerdWallet's editorial operation and has directed coverage across banking, investing, taxes and insurance. He now leads a team exploring new verticals. Before joining NerdWallet, he was an editor and programmer at ESPN and an editor at the San Jose Mercury News. Head of Content, New Verticals + more + more
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2 years of experience Expertise Investing basics Personal income taxesBella Avila is an editor and content strategist on the investing and taxes team at NerdWallet. Previously, she was a copy editing intern at NerdWallet through the Dow Jones News Fund internship program. Bella graduated from The University of Oklahoma with a bachelor's degree in journalism. She lives in Minneapolis, Minnesota.
Bella Avila is an editor and content strategist on the investing and taxes team at NerdWallet. Previously, she was a copy editing intern at NerdWallet through the Dow Jones News Fund internship program. Bella graduated from The University of Oklahoma with a bachelor's degree in journalism. She lives in Minneapolis, Minnesota. Editor & Content Strategist + more + moreState income tax rates receive relatively little attention compared with federal income taxes, but they can still put a large dent in your wallet. How large depends on the amount you earn, as well as where you live and work.
State income tax rates receive relatively little attention compared with federal income taxes, but they can still put a large dent in your wallet. How large depends on the amount you earn, as well as where you live and work.↓ Jump to the 2025 state income tax rates
↓ ↓ Jump to the 2025 state income tax ratesWhat is a state income tax?
What is a state income tax?A state income tax is a tax on income earned in that state. It is similar to a federal income tax, but instead funds state budgets rather than the federal government. Some states have a progressive tax, while others have a flat tax. Nine states do away with collecting state income tax altogether.
A state income tax is a tax on income earned in that state. It is similar to a federal income tax, but instead funds state budgets rather than the federal government. Some states have a progressive tax, while others have a flat tax. Nine states do away with collecting state income tax altogether.If you live and work in the same state, you probably need to file only one state return each year. But if you moved to another state during the year, lived in one state but worked in another, or have, say, income-producing rental properties in multiple states, you might need to file more than one state return. Because the price of many tax software packages includes preparation and filing for only one state, filing multiple state income tax returns can often mean paying extra.
If you live and work in the same state, you probably need to file only one state return each year. But if you moved to another state during the year, lived in one state but worked in another, or have, say, income-producing rental properties in multiple states, you might need to file more than one state return. Because the price of many tax software packages includes preparation and filing for only one state, filing multiple state income tax returns can often mean paying extra. AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
Types of state income tax
Types of state income taxIn general, states take one of three approaches to taxing residents and/or workers:
In general, states take one of three approaches to taxing residents and/or workers:1. States with no income tax
1. States with no income taxNine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming — do not have an income tax. One caveat to note: Washington has a tax rate of 7% to 9.9% on long-term capital gains exceeding a certain threshold. The idea of not having to pay state income taxes might sound appealing, but keep in mind that property taxes, sales taxes or other taxes and fees could be higher in those states. (Take a closer look at the income-tax-free states.)
Nine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming — do not have an income tax. One caveat to note: Washington has a tax rate of 7% to 9.9% on long-term capital gains exceeding a certain threshold. The idea of not having to pay state income taxes might sound appealing, but keep in mind that property taxes, sales taxes or other taxes and fees could be higher in those states. ( Take a closer look at the income-tax-free states .)2. States with flat income tax rates
2. States with flat income tax ratesSeveral states try to keep things simple by applying the same tax rate to most income. This means, for example, that a couple who made $500,000 will be taxed at the same rate as a couple who made $75,000. Of course, what counts as “income” depends on the state. And some states apply their tax rates to taxable income, while others use adjusted gross income.
Several states try to keep things simple by applying the same tax rate to most income. This means, for example, that a couple who made $500,000 will be taxed at the same rate as a couple who made $75,000. Of course, what counts as “income” depends on the state. And some states apply their tax rates to taxable income, while others use adjusted gross income .3. States with progressive tax structures
3. States with progressive tax structuresMost states and the District of Columbia tax income similarly to how the federal government does: They tax higher levels of income at higher state income tax rates. However, state income tax rates tend to be lower than federal tax rates. Many range between 1% and 10%, and some states don't tax anything on the first few thousand dollars of income. High-tax states top out around 13%, and that’s often on top of property taxes, sales taxes, utility taxes, fuel taxes and whatever else the taxpayer must send to the federal government.
Most states and the District of Columbia tax income similarly to how the federal government does: They tax higher levels of income at higher state income tax rates. However, state income tax rates tend to be lower than federal tax rates. Many range between 1% and 10%, and some states don't tax anything on the first few thousand dollars of income. High-tax states top out around 13%, and that’s often on top of property taxes, sales taxes, utility taxes, fuel taxes and whatever else the taxpayer must send to the federal government.» MORE: See the 2025 federal tax brackets
» MORE: » MORE: See the 2025 federal tax brackets2025 state tax rates
2025 state tax ratesThese state income tax rates apply to income earned in 2025, which is reported on tax returns filed in 2026. To learn more about how your state income tax rates work, visit your state’s taxation and revenue department website.
These state income tax rates apply to income earned in 2025, which is reported on tax returns filed in 2026. To learn more about how your state income tax rates work, visit your state’s taxation and revenue department website.Income tax rates by state (2025)
Income tax rates by state (2025)State
State
State StateTax rates
Tax rates
Tax rates Tax ratesAlabama
Alabama2% to 5%
2% to 5%Alaska
AlaskaDoes not have state income tax.
Does not have state income tax. Arizona2.5%.
2.5%.Arkansas
Arkansas2% to 3.9%.
2% to 3.9%. California1% to 13.3%
1% to 13.3% Colorado4.4%.
4.4%.Connecticut
Connecticut2% to 6.99%.
2% to 6.99%.Delaware
Delaware2.2% to 6.6%.
2.2% to 6.6%.District of Columbia
District of Columbia4% to 10.75%.
4% to 10.75%.Florida
FloridaDoes not have state income tax.
Does not have state income tax. Georgia5.39%.
5.39%.Hawaii
Hawaii1.4% to 11%.
1.4% to 11%.Idaho
Idaho5.695%.
5.695%. Illinois4.95%.
4.95%.Indiana
Indiana3%.
3%.Iowa
Iowa3.8%.
3.8%.Kansas
Kansas5.2% to 5.58%.
5.2% to 5.58%.Kentucky
Kentucky4%.
4%.Louisiana
Louisiana3%.
3%.Maine
Maine5.8% to 7.15%.
5.8% to 7.15%.Maryland
Maryland2% to 5.75%.
2% to 5.75%. Massachusetts5% to 9%.
5% to 9%.Michigan
Michigan4.25%.
4.25%.Minnesota
Minnesota5.35% to 9.85%.
5.35% to 9.85%.Mississippi
Mississippi4.4%.
4.4%.Missouri
Missouri2% to 4.7%.
2% to 4.7%.Montana
Montana4.7% to 5.9%.
4.7% to 5.9%.Nebraska
Nebraska2.46% to 5.2%.
2.46% to 5.2%.Nevada
NevadaDoes not have state income tax.
Does not have state income tax.New Hampshire
New HampshireDoes not have state income tax.
Does not have state income tax.New Jersey
New Jersey1.4% to 10.75%.
1.4% to 10.75%.New Mexico
New Mexico1.5% to 5.9%.
1.5% to 5.9%. New York4% to 10.9%.
4% to 10.9%.North Carolina
North Carolina4.25%.
4.25%.North Dakota
North Dakota1.95% to 2.5%.
1.95% to 2.5%. Ohio2.75% to 3.5%.
2.75% to 3.5%.Oklahoma
Oklahoma0.25% to 4.75%.
0.25% to 4.75%.Oregon
Oregon4.75% to 9.9%.
4.75% to 9.9%.Pennsylvania
Pennsylvania3.07%.
3.07%.Rhode Island
Rhode Island3.75% to 5.99%.
3.75% to 5.99%.South Carolina
South Carolina0% to 6.2%.
0% to 6.2%.South Dakota
South DakotaDoes not have state income tax.
Does not have state income tax.Tennessee
TennesseeDoes not have state income tax.
Does not have state income tax.Texas
TexasDoes not have state income tax.
Does not have state income tax.Utah
Utah4.55%.
4.55%.Vermont
Vermont3.35% to 8.75%.
3.35% to 8.75%.Virginia
Virginia2% to 5.75%.
2% to 5.75%.Washington
WashingtonDoes not have state income tax. 7% long-term capital gains tax on profits above the state's standard deduction. An additional 2.9% tax applies to gains that exceed the exclusion by $1 million.
Does not have state income tax. 7% long-term capital gains tax on profits above the state's standard deduction. An additional 2.9% tax applies to gains that exceed the exclusion by $1 million.West Virginia
West Virginia2.22% to 4.82%.
2.22% to 4.82%.Wisconsin
Wisconsin3.5% to 7.65%.
3.5% to 7.65%.Wyoming
WyomingDoes not have state income tax.
Does not have state income tax.Sources: Tax Foundation and state tax department websites.
Sources: Tax Foundation and state tax department websites. Sources: Sources: Tax Foundation and state tax department websites.State Tax Hub
Learn more about how your state taxes income, who is considered a resident, and other important state tax deadlines and due dates.
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When are state income tax returns due?
When are state income tax returns due?State income tax return deadlines usually mirror the federal deadline in mid-April, but exceptions exist. Residents of Virginia, for example, generally have until May 1 to file their state returns. Check with your state's tax and revenue authority for further information.
State income tax return deadlines usually mirror the federal deadline in mid-April, but exceptions exist. Residents of Virginia, for example, generally have until May 1 to file their state returns. Check with your state's tax and revenue authority for further information.» MORE: When are federal taxes due?
» MORE: » MORE: When are federal taxes due?Highest and lowest taxed states
Highest and lowest taxed statesCalifornia, Hawaii, New York, New Jersey and Washington, D.C. have some of the highest marginal tax rates, with each having a top tax rate above 10%. However, it's important to keep in mind that not everyone pays the highest tax rate and that state income taxes don't make up the whole picture when looking at the overall tax burden. As is the case for federal returns, the amount you’ll pay to your state is also a function of your filing status, whether you have dependents, and whether you qualify for tax deductions and credits.
California, Hawaii, New York, New Jersey and Washington, D.C. have some of the highest marginal tax rates , with each having a top tax rate above 10%. However, it's important to keep in mind that not everyone pays the highest tax rate and that state income taxes don't make up the whole picture when looking at the overall tax burden. As is the case for federal returns, the amount you’ll pay to your state is also a function of your filing status, whether you have dependents, and whether you qualify for tax deductions and credits. AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
State tax rates (2021-2024)
State tax rates (2021-2024)Curious how state income tax brackets and rates have changed over the years? Take a look back.
Curious how state income tax brackets and rates have changed over the years? Take a look back.These state income tax rates apply to income earned in 2024, which is reported on tax returns filed in 2025. Note that the dollar amounts in the income brackets apply to single filers; in many states, the income brackets double for those married filing jointly.
These state income tax rates apply to income earned in 2024, which is reported on tax returns filed in 2025. Note that the dollar amounts in the income brackets apply to single filers; in many states, the income brackets double for those married filing jointly.State
State
StateTax rates
Tax rates
Tax ratesLowest and highest tax bracket (income)
Lowest and highest tax bracket (income)
Lowest and highest tax bracket (income)Alabama
Alabama2%-5%.
2%-5%.$500-$3,000.
$500-$3,000.Alaska
AlaskaDoes not have state income tax.
Does not have state income tax. Arizona2.5%.
2.5%.Flat rate.
Flat rate.Arkansas
Arkansas2%-4.4%.
2%-4.4%.$4,400-$8,800.
$4,400-$8,800. California1%-13.3%.
1%-13.3%.$10,412-$1,000,000.
$10,412-$1,000,000. Colorado4.25%.
4.25%.Flat rate.
Flat rate.Connecticut
Connecticut2%-6.99%.
2%-6.99%.$10,000-$500,000.
$10,000-$500,000.Delaware
Delaware2.2%-6.6%.
2.2%-6.6%.$2,000-$60,000.
$2,000-$60,000.District of Columbia
District of Columbia4%-10.75%.
4%-10.75%.$10,000-$1,000,000.
$10,000-$1,000,000. FloridaDoes not have state income tax.
Does not have state income tax. Georgia5.49%.
5.49%.Flat rate.
Flat rate.Hawaii
Hawaii1.4%-11%.
1.4%-11%.$2,400-$200,000.
$2,400-$200,000.Idaho
Idaho5.8%.
5.8%.Flat rate.
Flat rate. Illinois4.95%.
4.95%.Flat rate.
Flat rate.Indiana
Indiana3.05%.
3.05%.Flat rate.
Flat rate.Iowa
Iowa4.4%-5.7%.
4.4%-5.7%.$6,210-$31,050.
$6,210-$31,050.Kansas
Kansas3.1%-5.7%.
3.1%-5.7%.$15,000-$30,000.
$15,000-$30,000.Kentucky
Kentucky4%.
4%.Flat rate.
Flat rate.Louisiana
Louisiana1.85%-4.25%.
1.85%-4.25%.$12,500-$50,000.
$12,500-$50,000.Maine
Maine5.8%-7.15%.
5.8%-7.15%.$26,050-$61,600.
$26,050-$61,600.Maryland
Maryland2%-5.75%.
2%-5.75%.$1,000-$250,000.
$1,000-$250,000. Massachusetts5%-9%.
5%-9%.Flat tax of 5%. Income over $1,000,000 is subject to a 9% rate.
Flat tax of 5%. Income over $1,000,000 is subject to a 9% rate.Michigan
Michigan4.25%.
4.25%.Flat rate.
Flat rate.Minnesota
Minnesota5.35%-9.85%.
5.35%-9.85%.$31,690-$193,240.
$31,690-$193,240.Mississippi
Mississippi4.7%.
4.7%.Flat rate.
Flat rate.Missouri
Missouri2%-4.8%.
2%-4.8%.$1,273-$8,911.
$1,273-$8,911.Montana
Montana4.7%-5.9%.
4.7%-5.9%.Income over $20,500 is subject to a 5.9% rate.
Income over $20,500 is subject to a 5.9% rate.Nebraska
Nebraska2.46%-5.84%.
2.46%-5.84%.$3,700-$35,730.
$3,700-$35,730.Nevada
NevadaDoes not have state income tax.
Does not have state income tax.New Hampshire
New HampshireDoes not have state income tax. 3% flat tax on dividends and interest income only.
Does not have state income tax. 3% flat tax on dividends and interest income only.New Jersey
New Jersey1.4%-10.75%.
1.4%-10.75%.$20,000-$1,000,000.
$20,000-$1,000,000.New Mexico
New Mexico1.7%-5.9%.
1.7%-5.9%.$5,500-$210,000.
$5,500-$210,000. New York4%-10.9%.
4%-10.9%.$8,500-$25,000,000.
$8,500-$25,000,000.North Carolina
North Carolina4.5%.
4.5%.Flat rate.
Flat rate.North Dakota
North Dakota1.95%-2.5%.
1.95%-2.5%.$44,725-$225,975.
$44,725-$225,975. Ohio2.75%-3.5%.
2.75%-3.5%.$26,050-$92,150.
$26,050-$92,150.Oklahoma
Oklahoma0.25%-4.75%.
0.25%-4.75%.$1,000-$7,200.
$1,000-$7,200.Oregon
Oregon4.75%-9.9%.
4.75%-9.9%.$4,300-$125,000.
$4,300-$125,000.Pennsylvania
Pennsylvania3.07%.
3.07%.Flat rate.
Flat rate.Rhode Island
Rhode Island3.75%-5.99%.
3.75%-5.99%.$77,450-$176,050.
$77,450-$176,050.South Carolina
South Carolina0%-6.3%.
0%-6.3%.$3,460-$17,330.
$3,460-$17,330.South Dakota
South DakotaDoes not have state income tax.
Does not have state income tax.Tennessee
TennesseeDoes not have state income tax.
Does not have state income tax.Texas
TexasDoes not have state income tax.
Does not have state income tax.Utah
Utah4.65%.
4.65%.Flat rate.
Flat rate.Vermont
Vermont3.35%-8.75%.
3.35%-8.75%.$45,400-$229,550.
$45,400-$229,550. Virginia2%-5.75%.
2%-5.75%.$3,000-$17,000.
$3,000-$17,000.Washington
WashingtonDoes not have state income tax. 7% long-term capital gains tax on profits of $270,000 or more.
Does not have state income tax. 7% long-term capital gains tax on profits of $270,000 or more.West Virginia
West Virginia2.36%-5.12%.
2.36%-5.12%.$10,000-$60,000.
$10,000-$60,000.Wisconsin
Wisconsin3.5%-7.65%.
3.5%-7.65%.$14,320-$315,310.
$14,320-$315,310.Wyoming
WyomingDoes not have state income tax.
Does not have state income tax.Sources: Tax Foundation and state tax department websites.
Sources: Tax Foundation and state tax department websites. Sources: Tax Foundation and state tax department websites.State
State
StateTax rates
Tax rates
Tax ratesLowest and highest tax bracket (income)
Lowest and highest tax bracket (income)
Lowest and highest tax bracket (income)Alabama
Alabama2%-5%.
2%-5%.$500-$3,001.
$500-$3,001.Alaska
AlaskaDoes not have state income tax.
Does not have state income tax. Arizona2.5%.
2.5%.Flat rate.
Flat rate.Arkansas
Arkansas0%-4.7%.
0%-4.7%.$5,100-$87,000.
$5,100-$87,000. Colorado4.4%.
4.4%.Flat rate.
Flat rate. California1%-13.3%.
1%-13.3%.$10,099-$1,000,000.
$10,099-$1,000,000.Connecticut
Connecticut3%-6.99%.
3%-6.99%.$10,000-$500,000.
$10,000-$500,000.Delaware
Delaware0%-6.6%.
0%-6.6%.$2,000-$60,001.
$2,000-$60,001.District of Columbia
District of Columbia4%-10.75%.
4%-10.75%.$10,000-$1,000,000.
$10,000-$1,000,000. FloridaDoes not have state income tax.
Does not have state income tax. Georgia1%-5.75%.
1%-5.75%.$750-$7,001.
$750-$7,001.Hawaii
Hawaii1.4%-11%.
1.4%-11%.$2,400-$200,000.
$2,400-$200,000.Idaho
Idaho5.8%.
5.8%.Flat rate.
Flat rate. Illinois4.95%.
4.95%.Flat rate.
Flat rate.Indiana
Indiana3.15%.
3.15%.Flat rate.
Flat rate.Iowa
Iowa4.4%-6%.
4.4%-6%.$6,000-$75,000.
$6,000-$75,000.Kansas
Kansas3.1%-5.7%.
3.1%-5.7%.$15,000-$30,000.
$15,000-$30,000.Kentucky
Kentucky4.5%.
4.5%.Flat rate.
Flat rate.Louisiana
Louisiana1.85%-4.25%.
1.85%-4.25%.$12,500-$50,001.
$12,500-$50,001.Maine
Maine5.8%-7.15%.
5.8%-7.15%.$24,500-$58,050.
$24,500-$58,050.Maryland
Maryland2%-5.75%.
2%-5.75%.$1,000-$250,000.
$1,000-$250,000. Massachusetts5%-9%.
5%-9%.$8,000–$1,000,000.
$8,000–$1,000,000.Michigan
Michigan4.05%.
4.05%.Flat rate.
Flat rate.Minnesota
Minnesota5.35%-9.85%.
5.35%-9.85%.$30,070-$183,341.
$30,070-$183,341.Mississippi
Mississippi0%-5%.
0%-5%.$10,001 and over is subject to a 5% flat rate.
$10,001 and over is subject to a 5% flat rate.Missouri
Missouri0%-4.95%.
0%-4.95%.$1,207-$8,449.
$1,207-$8,449.Montana
Montana1%-6.75%
1%-6.75%$3,600-$21,600.
$3,600-$21,600.Nebraska
Nebraska2.46%-6.64%.
2.46%-6.64%.$3,700-$35,730.
$3,700-$35,730.Nevada
NevadaDoes not have state income tax.
Does not have state income tax.New Hampshire
New HampshireDoes not have state income tax.
Does not have state income tax.New Jersey
New Jersey1.4%-10.75%.
1.4%-10.75%.$20,000-$1,000,000.
$20,000-$1,000,000.New Mexico
New Mexico1.7%-5.9%.
1.7%-5.9%.$5,500-$210,000.
$5,500-$210,000. New York4%-10.9%.
4%-10.9%.$8,500-$25,000,000.
$8,500-$25,000,000.North Carolina
North Carolina4.75%.
4.75%.Flat rate.
Flat rate.North Dakota
North Dakota0%-2.5%.
0%-2.5%.$44,775-$225,975.
$44,775-$225,975. Ohio0%-3.75%.
0%-3.75%.$26,050-$115,300.
$26,050-$115,300.Oklahoma
Oklahoma0.25%-4.75%.
0.25%-4.75%.$1,000-$7,200.
$1,000-$7,200.Oregon
Oregon4.75%-9.9%.
4.75%-9.9%.$4,050-$125,000.
$4,050-$125,000.Pennsylvania
Pennsylvania3.07%.
3.07%.Flat rate.
Flat rate.Rhode Island
Rhode Island3.75%-5.99%.
3.75%-5.99%.$73,450-$166,950.
$73,450-$166,950.South Carolina
South Carolina0%-6.4%.
0%-6.4%.$3,200-$16,040.
$3,200-$16,040.South Dakota
South DakotaDoes not have state income tax.
Does not have state income tax.Tennessee
TennesseeDoes not have state income tax.
Does not have state income tax.Texas
TexasDoes not have state income tax.
Does not have state income tax.Utah
Utah4.65%.
4.65%.Flat rate.
Flat rate.Vermont
Vermont3.35%-8.75%.
3.35%-8.75%.$45,400-$229,500.
$45,400-$229,500. Virginia2%-5.75%.
2%-5.75%.$3,000-$17,001.
$3,000-$17,001.Washington
WashingtonDoes not have state income tax.
Does not have state income tax.West Virginia
West Virginia2.36%-5.12%.
2.36%-5.12%.$10,000-$60,000.
$10,000-$60,000.Wisconsin
Wisconsin3.5%-7.65%.
3.5%-7.65%.$13,810-$304,170.
$13,810-$304,170.Wyoming
WyomingDoes not have state income tax.
Does not have state income tax.Source: The Federation of Tax Administrators.
Source: The Federation of Tax Administrators. Source: The Federation of Tax Administrators.State
State
StateTax rates
Tax rates
Tax rates# of brackets
# of brackets
# of bracketsLowest and highest tax bracket (income)
Lowest and highest tax bracket (income)
Lowest and highest tax bracket (income)Alabama
Alabama2%-5%.
2%-5%.3.
3.$500-$3,001.
$500-$3,001.Alaska
AlaskaDoes not have state income tax.
Does not have state income tax. Arizona2.55%-2.98%.
2.55%-2.98%.2.
2.$28,653-$57,306.
$28,653-$57,306.Arkansas
Arkansas2.0%-5.5%.
2.0%-5.5%.3.
3.$4,300-$8,501.
$4,300-$8,501. California1%-12.3%.
1%-12.3%.9.
9.$10,099-$677,276.
$10,099-$677,276. Colorado4.4%.
4.4%.Flat rate.
Flat rate.Connecticut
Connecticut3%-6.99%.
3%-6.99%.7.
7.$10,000-$500,000.
$10,000-$500,000.Delaware
Delaware0%-6.6%.
0%-6.6%.7.
7.$2,000-$60,001.
$2,000-$60,001.District of Columbia
District of Columbia4%-9.75%.
4%-9.75%.6.
6.$10,000-$1,000,000.
$10,000-$1,000,000. FloridaDoes not have state income tax.
Does not have state income tax. Georgia1%-5.75%.
1%-5.75%.6.
6.$750-$7,001.
$750-$7,001.Hawaii
Hawaii1.4%-11%.
1.4%-11%.12.
12.$2,400-$200,000.
$2,400-$200,000.Idaho
Idaho1.125%-6.5%.
1.125%-6.5%.5.
5.$1,568-$7,939.
$1,568-$7,939. Illinois4.95%.
4.95%.Flat rate.
Flat rate.Indiana
Indiana3.23%.
3.23%.Flat rate.
Flat rate.Iowa
Iowa0.33%-8.53%.
0.33%-8.53%.9.
9.$1,743-$78,435.
$1,743-$78,435.Kansas
Kansas3.1%-5.7%
3.1%-5.7%3.
3.$15,000-$30,000.
$15,000-$30,000.Kentucky
Kentucky5%.
5%.Flat rate.
Flat rate.Louisiana
Louisiana1.85%-4.25%.
1.85%-4.25%.3.
3.$12,500-$50,001.
$12,500-$50,001.Maine
Maine5.8%-7.15%.
5.8%-7.15%.3.
3.$23,000-$54,450.
$23,000-$54,450.Maryland
Maryland2%-5.75%.
2%-5.75%.8.
8.$1,000-$250,000.
$1,000-$250,000. Massachusetts5%
5%Flat rate.
Flat rate.Michigan
Michigan4.25%.
4.25%.Flat rate.
Flat rate.Minnesota
Minnesota5.35%-9.85%.
5.35%-9.85%.4.
4.$28,080-$171,221.
$28,080-$171,221.Mississippi
Mississippi0%-5%.
0%-5%.3.
3.$5,000-$10,001.
$5,000-$10,001.Missouri
Missouri1.5%-5.3%.
1.5%-5.3%.9.
9.$1,121-$8,968.
$1,121-$8,968.Montana
Montana1%-6.75%.
1%-6.75%.7.
7.$2,900-$17,400.
$2,900-$17,400.Nebraska
Nebraska2.46%-6.84%.
2.46%-6.84%.4.
4.$3,340-$32,210.
$3,340-$32,210.Nevada
NevadaDoes not have state income tax.
Does not have state income tax.New Hampshire
New Hampshire5%.
5%.Flat tax on dividends and interest income only.
Flat tax on dividends and interest income only.New Jersey
New Jersey1.4%-10.75%.
1.4%-10.75%.7.
7.$20,000-$1,000,000.
$20,000-$1,000,000.New Mexico
New Mexico1.7%-5.9%.
1.7%-5.9%.5.
5.$5,500-$210,000.
$5,500-$210,000. New York4%-10.9%
4%-10.9%9.
9.$8,500-$25,000,000.
$8,500-$25,000,000.North Carolina
North Carolina4.99%.
4.99%.Flat rate.
Flat rate.North Dakota
North Dakota1.1%-2.9%.
1.1%-2.9%.5.
5.$41,775-$458,350.
$41,775-$458,350. Ohio0%-3.99%.
0%-3.99%.5.
5.$25,000-$110,650.
$25,000-$110,650.Oklahoma
Oklahoma0.25%-4.75%.
0.25%-4.75%.6.
6.$1,000-$7,200.
$1,000-$7,200.Oregon
Oregon4.75%-9.9%
4.75%-9.9%4.
4.$3,750-$125,000.
$3,750-$125,000.Pennsylvania
Pennsylvania3.07%.
3.07%.Flat rate.
Flat rate.Rhode Island
Rhode Island3.75%-5.99%.
3.75%-5.99%.3.
3.$68,200-$155,050.
$68,200-$155,050.South Carolina
South Carolina0%-7%.
0%-7%.6.
6.$3,110-$15,560.
$3,110-$15,560.South Dakota
South DakotaDoes not have state income tax.
Does not have state income tax.Tennessee
TennesseeDoes not have state income tax.
Does not have state income tax.Texas
TexasDoes not have state income tax.
Does not have state income tax.Utah
Utah4.85%.
4.85%.Flat rate.
Flat rate.Vermont
Vermont3.35%-8.75%.
3.35%-8.75%.4.
4.$42,150-$213,150.
$42,150-$213,150. Virginia2%-5.75%.
2%-5.75%.4.
4.$3,000-$17,001.
$3,000-$17,001.Washington
WashingtonDoes not have state income tax.
Does not have state income tax.West Virginia
West Virginia3%-6.5%.
3%-6.5%.5.
5.$10,000-$60,000.
$10,000-$60,000.Wisconsin
Wisconsin3.54%-7.65%.
3.54%-7.65%.4.
4.$12,760-$280,950.
$12,760-$280,950.Wyoming
WyomingDoes not have state income tax.
Does not have state income tax.Source: The Federation of Tax Administrators.
Source: The Federation of Tax Administrators. Source: The Federation of Tax Administrators.State
State
StateTax rates
Tax rates
Tax rates Tax rates# of brackets
# of brackets
# of brackets # of bracketsLowest and Highest Tax Bracket Starting Points (Income)
Lowest and Highest Tax Bracket Starting Points (Income)
Lowest and Highest Tax Bracket Starting Points (Income) Lowest and Highest Tax Bracket Starting Points (Income)Alabama
Alabama2%-5%
2%-5%3
3$500-$3,001
$500-$3,001Arizona
Arizona2.59%-8%
2.59%-8%4
4$27,272-$163,633
$27,272-$163,633Arkansas
Arkansas2.0%-5.9%
2.0%-5.9%3
3$4,000-$79,300
$4,000-$79,300California
California1%-13.3%
1%-13.3%9
9$8,932-$599,012
$8,932-$599,012Connecticut
Connecticut3%-6.99%
3%-6.99%7
7$10,000-$500,000
$10,000-$500,000Delaware
Delaware0%-6.6%
0%-6.6%7
7$2,000-$60,001
$2,000-$60,001District of Columbia
District of Columbia4%-8.95%
4%-8.95%6
6$10,000-$1,000,000
$10,000-$1,000,000Georgia
Georgia1%-5.75%
1%-5.75%6
6$750-$7,001
$750-$7,001Hawaii
Hawaii1.4%-11%
1.4%-11%12
12$2,400-$200,000
$2,400-$200,000Idaho
Idaho1.125%-6.925%
1.125%-6.925%7
7$1,568-$11,760
$1,568-$11,760Iowa
Iowa0.33%-8.53%
0.33%-8.53%9
9$1,676-$75,420
$1,676-$75,420Kansas
Kansas3.1%-5.7%
3.1%-5.7%3
3$15,000-$30,000
$15,000-$30,000Louisiana
Louisiana2%-6%
2%-6%3
3$12,500-$50,001
$12,500-$50,001Maine
Maine5.8%-7.15%
5.8%-7.15%3
3$22,450-$53,150
$22,450-$53,150Maryland
Maryland2%-5.75%
2%-5.75%8
8$1,000-$250,000
$1,000-$250,000Minnesota
Minnesota5.35%-9.85%
5.35%-9.85%4
4$27,230-$166,041
$27,230-$166,041Mississippi
Mississippi3%-5%
3%-5%3
3$5,000-$10,001
$5,000-$10,001Missouri
Missouri1.5%-5.4%
1.5%-5.4%9
9$1,088-$8,704
$1,088-$8,704Montana
Montana1%-6.9%
1%-6.9%7
7$3,100-$18,800
$3,100-$18,800Nebraska
Nebraska2.46%-6.84%
2.46%-6.84%4
4$3,340-$32,210
$3,340-$32,210New Jersey
New Jersey1.4%-10.75%
1.4%-10.75%7
7$20,000-$1,000,000
$20,000-$1,000,000New Mexico
New Mexico1.7%-5.9%
1.7%-5.9%4
4$5,500-$210,000
$5,500-$210,000New York
New York4%-8.82%
4%-8.82%8
8$8,500-$1,077,550
$8,500-$1,077,550North Dakota
North Dakota1.1%-2.9%
1.1%-2.9%5
5$40,525-$445,000
$40,525-$445,000Ohio
Ohio0%-4.797%
0%-4.797%6
6$22,150-$221,300
$22,150-$221,300Oklahoma
Oklahoma0.5%-5%
0.5%-5%6
6$1,000-$7,200
$1,000-$7,200Oregon
Oregon4.75%-9.9%
4.75%-9.9%4
4$3,650-$125,000
$3,650-$125,000Rhode Island
Rhode Island3.75%-5.99%
3.75%-5.99%3
3$66,200-$150,550
$66,200-$150,550South Carolina
South Carolina0%-7%
0%-7%6
6$3,110-$15,560
$3,110-$15,560Vermont
Vermont3.35%-8.75%
3.35%-8.75%4
4$40,350-$204,000
$40,350-$204,000Virginia
Virginia2%-5.75%
2%-5.75%4
4$3,000-$17,001
$3,000-$17,001West Virginia
West Virginia3%-6.5%
3%-6.5%5
5$10,000-$60,000
$10,000-$60,000Wisconsin
Wisconsin3.54%-7.65%
3.54%-7.65%4
4$12,120-$266,930
$12,120-$266,930Source: Federation of Tax Administrators
Source: Federation of Tax Administrators Source: Federation of Tax Administrators About the authors Sabrina Parys Sabrina Parys Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her work has appeared in The Associated Press, The Washington Post and Yahoo Finance. See full bio. Bella Avila Bella Avila Bella Avila is a content management specialist on the investing and taxes team at NerdWallet. See full bio.Helpful resources
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