Learn Your State’s Tax Rate Before You File State Taxes

Thirty three states use a progressive (graduated) tax system that resembles the federal government’s income tax structure. The number of tax brackets in these states tends to be lower than the number of federal brackets and the actual tax rates. In some states such as Kansas they maintain just two tax brackets, in others such as California and Missouri they have up to 10 brackets.

California has one of the highest state tax rates in the country. The top tax rate is 12.3%. It also imposes an additional 1% tax on incomes over one million dollars.

Of states with an income tax (seven states do not collect an income tax), North Dakota has one of the lowest tax rates. The top tax rate in this state is just 2.9%.

The following is a list of individual U.S. state tax rates as of 2016:

RATE RANGE (%)
State                            Low             High
Alabama                       2.0                5.0
Alaska                             --                   --
Arizona                       2.59              4.54
Arkansas                       0.9                6.9
California                      1.0               12.3 (13.3% with the 1% surtax on incomes over $1 million)
Colorado                    4.63              4.63
Connecticut                  3.0              6.99
Delaware                         0                6.6
District of Columbia     4.0              8.95
Florida                            --                   --
Georgia                        1.0                6.0
Hawaii                          1.4              8.25
Idaho                            1.6                7.4
Illinois                         3.75              3.75
Indiana                         3.3                3.3
Iowa                           0.36              8.98
Kansas                          2.7                4.6
Kentucky                      2.0                6.0
Louisiana                      2.0                6.0
Maine                           5.8              7.15
Maryland                      2.0              5.75
Massachusetts             5.1                5.1
Michigan                    4.25              4.25
Minnesota                  5.35              9.85
Mississippi                    3.0                5.0
Missouri                       1.5                6.0
Montana                      1.0                6.9
Nebraska                    2.46              6.84
Nevada                           --                   --
New Hampshire           5.0                 5.0 (dividends and interest only)
New Jersey                   1.4              8.97
New Mexico                 1.7                4.9
New York                      4.0              8.82
North Carolina           5.75              5.75
North Dakota               1.1                2.9
Ohio                         0.495            4.997
Oklahoma                    0.5                5.0
Oregon                         5.0                9.9
Pennsylvania              3.07              3.07
Rhode Island              3.75              5.99
South Carolina                0                7.0
South Dakota                  --                   --
Tennessee                    6.0                 6.0 (dividends and interest only)
Texas                              --                   --
Utah                             5.0                5.0
Vermont                     3.55              8.95
Virginia                         2.0              5.75
Washington                    --                   --
West Virginia               3.0                6.5
Wisconsin                     4.0              7.65
Wyoming                        --                   --

The following eight states impose a single "flat" tax rate:

Colorado (4.63%)
Illinois (3.75%)
Indiana (3.3%)
Massachusetts (5.10%)
Michigan (4.25%)
North Carolina (5.75%)
Pennsylvania (3.07%)
Utah (5.0%)

States with lower income tax rates as well as tax-free states often supplement state revenue through taxing consumption, property, entertainment and other means.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.