State Income Tax Rates
Top marginal rate (or flat rate) for each state. Several states have no income tax at all.
| State | Rate | Notes |
|---|---|---|
| Hawaii | 11.00% | |
| New York | 10.90% | true top 10.9% over $25M |
| New Jersey | 10.75% | |
| District of Columbia | 10.75% | |
| Oregon | 9.90% | |
| Minnesota | 9.85% | |
| California | 9.30% | 9.3% bracket; true top 13.3% over $1M |
| Vermont | 8.75% | |
| Wisconsin | 7.65% | |
| Maine | 7.15% | |
| Connecticut | 6.99% | |
| Delaware | 6.60% | |
| South Carolina | 6.40% | |
| Rhode Island | 5.99% | |
| Idaho | 5.93% | flat |
| Montana | 5.90% | |
| New Mexico | 5.90% | |
| Nebraska | 5.84% | |
| Maryland | 5.75% | |
| Virginia | 5.75% | |
| Kansas | 5.70% | |
| Georgia | 5.39% | flat |
| Alabama | 5.00% | |
| Massachusetts | 5.00% | flat |
| Illinois | 4.95% | flat |
| Missouri | 4.95% | |
| West Virginia | 4.82% | |
| Oklahoma | 4.75% | |
| Utah | 4.55% | flat |
| Colorado | 4.40% | flat |
| Mississippi | 4.40% | flat |
| Michigan | 4.25% | flat |
| North Carolina | 4.25% | flat |
| Kentucky | 4.00% | flat |
| Arkansas | 3.90% | |
| Iowa | 3.80% | flat |
| Ohio | 3.50% | |
| Pennsylvania | 3.07% | flat |
| Indiana | 3.05% | flat |
| Louisiana | 3.00% | flat |
| Arizona | 2.50% | flat |
| North Dakota | 2.50% | |
| Alaska | 0.00% | |
| Florida | 0.00% | |
| Nevada | 0.00% | |
| New Hampshire | 0.00% | wages exempt |
| South Dakota | 0.00% | |
| Tennessee | 0.00% | |
| Texas | 0.00% | |
| Washington | 0.00% | wages exempt |
| Wyoming | 0.00% |
Important simplification: Most states have progressive brackets, not a single rate. The rate shown is the representative bracket most filers in the high-income range face. True top marginal can be higher (e.g., California 13.3% on income over $1M, New York 10.9% on income over $25M). Take-home calculations apply this rate as flat — accurate for typical $80k–$300k filers, overstates tax for low earners, understates for ultra-high earners. Consult your state DOR or a CPA for exact tax.