State Income Tax Rates

Tax Rates Run From Zero to More Than 13 Percent

A map showing the highest marginal tax rate in each state for the year 2014 from the Tax Foundation.
A map from the Tax Foundation showing the highest marginal tax rate in each state for the year 2014. The seven states with no income tax appear in gray. © Tax Foundation

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, seven states have no income tax 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, South Dakota, Texas, Washington and Wyoming do not impose an income tax.

Tennessee and New Hampshire fall into a gray area. They don't levy an income tax on wages, so if this is your only income, you're in the clear. They do tax interest and dividends, however, New Hampshire at a rate of 5 percent and Tennessee at 6 percent.

Tennessee gets you in other ways. It has one of the highest sales tax rates in the country at 9.46 percent. Your paycheck may 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 states that do have income taxes, many residents get a break because the highest rates don't kick in until certain income levels – these states have progressive tax rates.

California's top rate is 13.3 percent as of 2016, but only if you earn $1 million or more. If you earn $50,000 a year, you'll only pay 9.3 percent.

But this isn't the case with 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.

They include:

  • Colorado – 4.63 percent 
  • Illinois – 3.75 percent of your federal adjusted gross income with modifications
  • Indiana – 3.3 percent of your federal AGI with modifications 
  • Massachusetts – 5.1 percent 
  • Michigan – 4.25 percent of your federal AGI with modifications
  • North Carolina – 5.75 percent 
  • Pennsylvania – 3.07 percent 
  • Utah – 5 percent 

All tax rates were applicable through the end of 2016. 

The Best and Worst of the Rest 

This leaves 33 states and the District of Columbia that charge a progressive tax on all income. These are their rates and the income thresholds for single filers as of 2017: 

  • 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 $35,099. 
  • California*:1 to 13.3 percent. The highest rate applies to incomes over $1 million.
  • Connecticut: 3 to 6.99 percent. The highest rate applies to incomes over $500,000.
  • Delaware: 2.2 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 8.25 percent. The highest rate applies to incomes over $48,000. 
  • Idaho: 1.6 to 7.4 percent. The highest rate applies to incomes over $10,905.  
  • Iowa: .36 to 8.98 percent. The highest rate applies to incomes over $70,785.
  • Kansas: 2.7 to 4.6 percent. The highest rate applies to incomes over $15,000
  • 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 10.15 percent. The highest rate applies to incomes over $250,000. 
  • 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 $156,911. 
  • Mississippi: 3 to 5 percent. The highest rate applies to incomes over $10,000.  
  • Missouri: 1.5 to 6 percent. The highest rate applies to incomes over $9,072. 
  • Montana: 1 to 6.9 percent. The highest rate applies to incomes over $17,600. 
  • Nebraska: 2.46 to 6.84 percent. The highest rate applies to incomes over $29,830. 
  • New Jersey: 1.4 to 8.97 percent. The highest rate applies to incomes over $500,000.
  • New Mexico: 1.7 percent 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 $416,700. 
  • Ohio: 0.495 to 4.997 percent. The highest rate applies to incomes over $210,600. 
  • Oklahoma: .5 to 5.25 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 $139,400.
  • South Carolina: 0 to 7 percent. The highest rate applies to incomes over $14,650.
  • 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 $274,350. 
  • District of Columbia: 4 to 8.95 percent. The highest rate applies to incomes over $1 million.  

* California has the most tax brackets – 10 of them in all. Earners in the lowest tax bracket pay only 1 percent. 

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