A List of State Income Tax Rates

Tax Rates Run From 0% to Almost 13%

California, Hawaii, Oregon, Minnesota, and New Jersey have some of the highest state income tax rates in the country. At the other end of the scale, seven states have no tax on earned income at all. Another nine have a flat tax rate—everyone pays the same percentage regardless of how much income they earn.

Overall, rates range from 0% to more than 13%. Location is everything if you want to save a few income tax dollars.

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 a tax on earned income, but they do tax interest and dividends. These states can get you in other ways, however.

  • Tennessee has one of the highest combined state and local sales tax rates in the country. Your paycheck might be safe, but you'll be dinged at the cash register.
  • New Hampshire is known for its exorbitant property taxes.
  • Nevada and Texas have high property taxes, too. 
  • Washington charges a significant tax on gasoline.
  • 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 taxpayers. They take in a lot of revenue from taxation of their natural resources. 

The bottom line is that states have to pull their revenues from somewhere. Income taxes represent 37% of state tax revenues, according to the Tax Foundation.

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 nine 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.

Flat tax states include:

  • Colorado
  • Illinois
  • Indiana
  • Kentucky
  • Massachusetts
  • Michigan
  • North Carolina 
  • Pennsylvania
  • Utah 

A State-by-State Comparison

The remaining 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. For example, California's top rate is 13.3%, but you'll only pay this if you earn more than $1 million.

The rates and income thresholds for individuals filing single for the 2019 tax year, including those states that have no income tax and those who tax at a flat rate, are:

  • Alabama: 2% to 5%, the highest rate applies to incomes over $3,000 
  • Alaska: No income tax
  • Arizona: 2.59% to 4.54%, the highest rate applies to incomes over $165,674
  • Arkansas: 0.9% to 6.9%, the highest rate applies to incomes over $37,200 
  • California: 1% to 13.3%, the highest rate applies to incomes over $1,000,000
  • Colorado: A flat rate of 4.63% of federal taxable income with modifications
  • Connecticut: 3% to 6.99%, the highest rate applies to incomes over $500,000
  • Delaware: 2.2% to 6.6%, the highest rate applies to incomes over $60,000
  • Florida: No income tax
  • Georgia: 1% to 5.75%, the highest rate applies to incomes over $7,000
  • Hawaii: 1.4% to 11%, the highest rate applies to incomes over $200,000 
  • Idaho: 1.125% to 6.925%, the highest rate applies to incomes over $11,554 
  • Illinois: A flat rate of 4.95%
  • Indiana: A flat rate of 3.23%
  • Iowa: 0.33% to 8.53%, the highest rate applies to incomes over $73,710
  • Kansas: 3.1% to 5.7%, the highest rate applies to incomes over $30,000
  • Kentucky: A flat rate of 5%
  • Louisiana: 2% to 6%, the highest rate applies to incomes over $50,000
  • Maine: 5.8% to 7.15%, the highest rate applies to incomes over $51,700 
  • Maryland: 2% to 5.75%, the highest rate applies to incomes over $250,000 
  • Massachusetts: A flat rate of 5.05%
  • Michigan: A flat rate of 4.25%
  • Minnesota: 5.35% to 9.85%, the highest rate applies to incomes over $163,890 
  • Mississippi: 3% to 5%, the highest rate applies to incomes over $10,000  
  • Missouri: 1.5% to 5.9%, the highest rate applies to incomes over $9,072 
  • Montana: 1% to 6.9%, the highest rate applies to incomes over $18,400 
  • Nebraska: 2.46% to 6.84%, the highest rate applies to incomes over $31,780 
  • Nevada: No income tax
  • New Hampshire: A flat rate of 5% on unearned income only
  • New Jersey: 1.4% to 10.75%, the highest rate applies to incomes over $5 million
  • New Mexico: 1.7% to 4.9%, the highest rate applies to incomes over $16,000
  • New York: 4% to 8.82%, the highest rate applies to incomes over $1,077,550 
  • North Carolina: A flat rate of 5.25%
  • North Dakota: 1.1% to 2.9%, the highest rate applies to incomes over $432,000
  • Ohio: 1.98% to 4.997%, the highest rate applies to incomes over $217,400
  • Oklahoma: 0.5% to 5%, the highest rate applies to incomes over $13,550 
  • Oregon: 5% to 9.9%, the highest rate applies to incomes over $125,000 
  • Pennsylvania: A flat rate of 3.07%
  • Rhode Island: 3.75% to 5.99%, the highest rate applies to incomes over $145,600
  • South Carolina: 1.1% to 7%, the highest rate applies to incomes over $12,250
  • South Dakota: No income tax
  • Tennessee: A flat rate of 2% on unearned income only
  • Texas: No income tax
  • Utah: A flat rate of 4.95%
  • Vermont: 3.35% to 8.95%, the highest rate applies to incomes over $416,650
  • Virginia: 2% to 5.75%, the highest rate applies to incomes over $17,000
  • Washington: No income tax
  • West Virginia: 3% to 6.5%, the highest rate applies to incomes $60,000
  • Wisconsin: 4% to 7.65%, the highest rate applies to incomes over $258,950 
  • Wyoming: No income tax
  • District of Columbia: 4% to 8.95%, the highest rate applies to incomes over $1 million

Changes Since 2018 and Going Forward

Tax laws can change at any time as legislation is passed or repealed. The years 2018 and 2019 saw quite a few changes.

  • Georgia's top rate was reduced from 6% to 5.75%, but it could revert back when the provision expires in 2025.
  • Iowa plans to slash its top rate to 6.5% by 2023.
  • Kentucky had a progressive tax that topped out at a rate of 6%, but it converted to a flat rate system of 5% in 2018.
  • New Jersey introduced a new top rate of 10.75%.
  • North Carolina's top rate was reduced from 5.499% to 5.25% in 2018.
  • Utah's rate went down 0.05% from 5% to 4.95%.

Article Sources

  1. Tax Policy Center. "State Individual Income Tax Rates 2000-2019." Accessed Jan. 16, 2020.

  2. Tax Foundation. "State Individual Income Tax Rates and Brackets for 2019," Page 5-10. Accessed Jan. 16, 2020.

  3. Federation of Tax Administrators. "State Individual Income Taxes." Accessed Jan. 16, 2020.

  4. Tax Foundation. "State Individual Income Tax Rates and Brackets for 2019," Page 1. Accessed Jan. 16, 2020.

  5. Lincoln Institute of Land Policy. "New Hampshire." Accessed Jan. 16, 2020.

  6. Lincoln Institute of Land Policy. "Texas." Accessed Jan. 16, 2020.

  7. Lincoln Institute of Land Policy. "Nevada." Accessed Jan. 16, 2020.

  8. Washington State Department of Transportation. "Fuel Tax Analysis." Accessed Jan. 16, 2020.

  9. Lincoln Institute of Land Policy. "Florida." Accessed Jan. 16, 2020.

  10. Florida Department of Revenue. "Florida ​​Sales and Use Tax." Accessed Jan. 16, 2020.

  11. State of Wyoming Legislature. "Wyoming Tax Structure." Accessed Jan. 16, 2020.

  12. Alaska Department of Revenue. "Annual Report 2018." Accessed Jan. 16, 2020.

  13. Tax Foundation. "State Individual Income Tax Rates and Brackets for 2019," Page 3. Accessed Jan. 16, 2020.