A List of State Income Tax Rates

Tax Rates Run From Zero to Almost 13 Percent

© The Balance, 2018

Ever wonder how your state's income tax rates compare to other states? You'll find some of the highest rates in California, Hawaii, New Jersey, New York, and Oregon. At the other end of the scale, nine states have no tax on earned income at all. Another eight have a flat tax rate—everyone pays the same rate regardless of income.

States With No Income Tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming do not impose an income tax, but Tennessee and New Hampshire fall into a gray area. They don't levy an income tax on earned income, but they do tax interest and dividends, New Hampshire at a rate of 5 percent and Tennessee at 3 percent as of 2018.

Tennessee gets you in other ways, however. It has one of the highest combined state and local sales tax rates in the country at 9.45 percent. Your paycheck might be safe, but you'll be dinged at the cash register. And New Hampshire is known for its exorbitant property taxes. Texas and Nevada have high property taxes, too. Washington charges a significant tax on gasoline, and Florida is known for both high property taxes and a pretty significant sales tax.

Wyoming and Alaska are the kindest states, at least for resident tax payers. They take in a lot of revenue from taxation of their natural resources. 

States With Flat Tax Rates

Among the states that do have income taxes, many residents get a break because the highest rates don't kick in until upper income levels. But this isn't the case in the eight states that have flat tax rates. These jurisdictions don't care how much you earn. If you bring in $5,000 a year, you'll pay the same percentage as the guy who earns $5 million. As of January 1, 2018, flat tax states include:

  • Colorado – 4.63 percent 
  • Illinois – 4.95
  • Indiana – 3.23 
  • Massachusetts – 5.1 percent 
  • Michigan – 4.25
  • North Carolina – 5.499 percent 
  • Pennsylvania – 3.07 percent 
  • Utah – 5 percent 

The Best and Worst of the Rest 

The remaining 33 states and the District of Columbia charge a "progressive" tax on all income. The more you earn, the higher percentage you'll pay in income tax. California's top rate is 12.3 percent as of 2018, but only if you earn more than $551,473.

These are the rates and the income thresholds for single filers as of January 1, 2018:

  • Alabama: 2 to 5 percent. The highest rate applies to incomes over $3,000. 
  • Arizona: 2.59 to 4.54 percent. The highest rate applies to incomes over $152,688.
  • Arkansas: .9 to 6.9 percent. The highest rate applies to incomes over $35,100. 
  • California: 1 to 12.3 percent. The highest rate applies to incomes over $551,473.
  • Connecticut: 3 to 6.99 percent. The highest rate applies to incomes over $500,000.
  • Delaware: 0 to 6.6 percent. The highest rate applies to incomes over $60,000.
  • Georgia: 1 to 6 percent. The highest rate applies to incomes over $7,000.
  • Hawaii: 1.4 to 11 percent. The highest rate applies to incomes over $200,000. 
  • Idaho: 1.6 to 7.4 percent. The highest rate applies to incomes over $11,043. 
  • Iowa: .36 to 8.98 percent. The highest rate applies to incomes over $71,910.
  • Kansas: 3.1 to 5.7 percent. The highest rate applies to incomes over $30,000
  • Kentucky: 2 to 6 percent. The highest rate applies to incomes over $75,000.
  • Louisiana: 2 to 6 percent. The highest rate applies to incomes over $50,000.
  • Maine: 5.8 to 7.15 percent. The highest rate applies to incomes over $50,750. 
  • Maryland: 2 to 5.75 percent. The highest rate applies to incomes over $250,000. 
  • Minnesota: 5.35 to 9.85 percent. The highest rate applies to incomes over $160,020. 
  • Mississippi: 3 to 5 percent. The highest rate applies to incomes over $10,000.  
  • Missouri: 1.5 to 5.9 percent. The highest rate applies to incomes over $9,253. 
  • Montana: 1 to 6.9 percent. The highest rate applies to incomes over $17,900. 
  • Nebraska: 2.46 to 6.84 percent. The highest rate applies to incomes over $30,420. 
  • New Jersey: 1.4 to 8.97 percent. The highest rate applies to incomes over $500,000.
  • New Mexico: 1.7 to 4.9 percent. The highest rate applies to incomes over $16,000.
  • New York: 4 to 8.82 percent. The highest rate applies to incomes over $1,077,550. 
  • North Dakota: 1.1 to 2.9 percent. The highest rate applies to incomes over $424,950. 
  • Ohio: 0 to 4.997 percent. The highest rate applies to incomes over $213,350.
  • Oklahoma: .5 to 5 percent. The highest rate applies to incomes over $7,200. 
  • Oregon: 5 to 9.9 percent. The highest rate applies to incomes over $125,000. 
  • Rhode Island: 3.75 to 5.99 percent. The highest rate applies to incomes over $142,150.
  • South Carolina: 0 to 7 percent. The highest rate applies to incomes over $14,860.
  • Vermont: 3.55 to 8.95 percent. The highest rate applies to incomes over $416,700. 
  • Virginia: 2 to 5.75 percent. The highest rate applies to incomes over $17,000.
  • West Virginia: 3 to 6.5 percent. The highest rate applies to incomes $60,000. 
  • Wisconsin: 4 to 7.65 percent. The highest rate applies to incomes over $252,150. 
  • District of Columbia: 4 to 8.95 percent. The highest rate applies to incomes over $1 million. 

Hawaii has the most tax brackets—12 of them in all—followed by Missouri with 10 and California and Iowa with nine.

Some Recent Changes

Mississippi has begun phasing out its 3 percent tax rate. It will be gone by 2022.

Louisiana attempted to go to a tax flat rate in 2016 but the legislation has so far stalled.

Hawaii increased its rates in July 2017 to pay for its Earned Income Tax Credit.