Not all states have a personal income tax rate.  Some states only tax investment income.   

Hawaii and Oregon has the highest personal tax rate at 11.0%.

Seven(7) States have no Personal Income Tax Rate:

- Alaska
- Florida
- Nevada
- South Dakota
- Texas
- Washington

- Wyoming

These two(2) states only tax Investment Income portion on Personal Income:

- New Hampshire
- Tennessee

States Personal Income Tax Rates

 

 

State Low Rate High Rate Remarks
ALABAMA 2 5.0  
ALASKA 0  

ARIZONA

2.59

4.54

 

ARKANSAS 

1.0

7.0

 

CALIFORNIA

1.25

10.55

 

COLORADO

4.63

4.63

 

CONNECTICUT

3

6.99

 

DELAWARE

0

6.95

 
FLORIDA 0  

GEORGIA

1.0

6.0

 

HAWAII

1.4

11

 

IDAHO 

1.6 

7.8

 

ILLINOIS

4.95

4.95

scheduled to drop to 3.75% in 2015.  New law passed in July 2017 raised the rate to 4.95%.  a 32% increase.

INDIANA

3.23

3.23

11 counties have a personal tax rate that ranges from 0.015%-0.0235%

IOWA

0.36

8.98

Individuals who have a net income of greater than $9,000 must file an Iowa income tax return.

KANSAS

3.1

5.7 5.7% > $60,000

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

4.35

4.35

Detroit 2.4%; Grand Rapids 1.5%; Highland Park 2%; Saginaw 1.5%.

MINNESOTA

5.35

7.85

 

MISSISSIPPI

3.0

5.0

 

MISSOURI

0

6

 

MONTANA

1.0

6.9

 

NEBRASKA

2.56

6.84

 
NEVADA 0 Also, no State Corporate tax rate.
NEW HAMPSHIRE 0 5 State Income Tax is Limited to Dividends and Interest Income Only (5%)

NEW JERSEY

1.4

10.75

 

NEW MEXICO

1.7

4.9

 

NEW YORK

4.0

8.97

Rate reductions from 2018 - 2025
NYC [Manhattan]: 2.907%-3.648%

NORTH CAROLINA

5.49

5.49

 

NORTH DAKOTA

1.1

2.9

 

OHIO

0

4.997  

OKLAHOMA

0.5

5.5

 

OREGON

5.0

11

 

PENNSYLVANIA

3.07

3.07

 

RHODE ISLAND

3.75

9.9  

SOUTH CAROLINA

0.0

7.0

 
SOUTH DAKOTA 0 Also, no State Corporate tax rate.
TENNESSEE 0 5 State Income Tax is Limited to Dividends and Interest Income Only [Hall Tax] (5%), but phased out by 2022.
TEXAS 0 Also, no State Corporate tax rate.

UTAH

5

5

 

VERMONT

  3.55   

8.95

 

VIRGINIA

2.0

5.75

 
WASHINGTON 0 Also, no State Corporate tax rate.

WEST VIRGINIA

3.0

6.5

 

WISCONSIN 

4.0

7.65

 
WYOMING 0 Also, no State Corporate tax rate.
District of Columbia 4.0 8.5