Ranked: Best and Worst States for Income Tax
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Although it is an annual ritual, filing taxes isn’t always simple or straightforward. You might be one of the millions of Americans affected by changes to the tax code due to the Affordable Care Act. Maybe your life circumstances have changed since you last filed, or you moved and now have to deal with a whole new state tax code.
To help you understand how state income taxes affect you this year, GOBankingRates reports on six factors that affect your state income filing: the rate associated with your income bracket; the standard deduction amount, personal exemption per filer, exemption per dependent, whether the state income tax is deducted based on net or gross income post federal filing, and whether local income taxes are applicable in each of the 50 states.
State Income Taxes From Worst to Best
Here’s a ranking of the state income tax in each of the 50 states and the District of Columbia, from worst to best. The states are ranked by the effective income tax rate a person making the median income in that state could expect to pay, given a single filer with no dependents, who already filed a federal return and took the standard deduction available.
Related: 14 Best Tax-Filing Deals and Freebies
The following calculations were made based on 2014 state tax info courtesy of TaxFoundation.org, accurate as of January 2014 and updated for March 21, 2014. City- and county-level income taxes were not taken into account, and while deductions, exemptions, and tax credits were all calculated as accurately as possible, we are not able to account for recent changes to tax law at the state level, inflation adjustments and cost of living adjustments.
1. Oregon State Income Tax
Single Filers
Tax rate by income bracket:
| 5.0% | > | $0 |
| 7.0% | > | $3,300 |
| 9.0% | > | $8,250 |
| 9.9% | > | $125,000 |
Standard deduction: $2,025
Tax credit per filer and per dependent: $188
Joint Filers
Tax rate by income bracket:
| 5.0% | > | $0 |
| 7.0% | > | $6,500 |
| 9.0% | > | $16,300 |
| 9.9% | > | $250,000 |
Standard deduction: $4,055
Tax credit per filer and per dependent: $188
Yes, federal taxes are deducted on a resident’s state return in Oregon while other local income taxes might be added. Even so it’s the state that charges its median wage earner the highest rate, as a single filer making Oregon’s median income of $56,307 can expect to pay $3,930.88 in state income taxes, or 6.98% of his income.
2. Hawaii State Income Tax
Single Filers
Tax rate by income bracket:
| 1.4% | > | $0 |
| 3.2% | > | $2,400 |
| 5.5% | > | $4,800 |
| 6.4% | > | $9,600 |
| 6.8% | > | $14,400 |
| 7.2% | > | $19,200 |
| 7.6% | > | $24,000 |
| 7.9% | > | $36,000 |
| 8.25% | > | $48,000 |
| 9.00% | > | $150,000 |
| 10.00% | > | $175,000 |
| 11.00% | > | $200,000 |
Standard deduction: $2,200
Personal exemptions per filer and per dependent: $1,144
Joint Filers
Tax rate by income bracket:
| 1.40% | > | $0 |
| 3.20% | > | $4,800 |
| 5.50% | > | $9,600 |
| 6.40% | > | $19,200 |
| 6.80% | > | $28,800 |
| 7.20% | > | $38,400 |
| 7.60% | > | $48,000 |
| 7.90% | > | $72,000 |
| 8.25% | > | $96,000 |
| 9.00% | > | $300,000 |
| 10.00% | > | $350,000 |
| 11.00% | > | $400,000 |
Standard deduction: $4,400
Personal exemptions per filer and per dependent: $1,144
For Hawaii residents, federal tax payments are not deducted before state tax payments are due. Residents don’t owe other local income taxes.
A single filer earning Hawaii’s median income of $61,408 can expect to pay $4,043.88 in state income taxes, the highest dollar amount of any state, or 6.59% of his income.
3. District of Columbia State Income Tax
Single Filers and Joint Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 6.00% | > | $10,000 |
| 8.50% | > | $40,000 |
| 8.95% | > | $350,000 |
Standard deduction: $2,000 for single filers, $4,000 for those filing jointly.
Personal exemptions per filer and per dependent: $1,675
In the nation’s capital, federal tax payments are not deducted off the District’s return, and no other local income taxes are added.
A single filer making the median income of $60,675 in the District of Columbia can expect to pay $3,645 in state income taxes, or 6.01% of his income.
4. Idaho State Income Tax
Single Filers
Tax rate by income bracket:
| 1.6% | > | $0 |
| 3.6% | > | $1,408 |
| 4.1% | > | $2,817 |
| 5.1% | > | $4,226 |
| 6.1% | > | $5,635 |
| 7.1% | > | $7,044 |
| 7.4% | > | $10,567 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.6% | > | $0 |
| 3.6% | > | $2,817 |
| 4.1% | > | $5,635 |
| 5.1% | > | $8,453 |
| 6.1% | > | $11,271 |
| 7.1% | > | $14,089 |
| 7.4% | > | $21,136 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
In Idaho, federal tax payments are not deducted before local tax payments are assessed. No other local income taxes are due.
A single filer making Idaho’s median income of $51,767 can expect to pay $2,840.36 in state income taxes, or 5.49% of his income.
5. Minnesota State Income Tax
Single Filers
Tax rate by income bracket:
| 5.35% | > | $0 |
| 7.05% | > | $24,680 |
| 7.85% | > | $81,080 |
| 9.85% | > | $152,540 |
Standard deduction: $6,200
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 5.35% | > | $0 |
| 7.05% | > | $36,080 |
| 7.85% | > | $143,350 |
| 9.85% | > | $254,240 |
Standard deduction: $12,400
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
In Minnesota, federal tax payments are not deducted on its state return.
A single filer making Minnesota’s median income of $60,907 can expect to pay $3,158.81 in state income taxes, or 5.19% of his income.
6. Maine State Income Tax
Single Filers
Tax rate by income bracket:
| 6.50% | > | $5,200 |
| 7.95% | > | $20,900 |
Standard deduction: $6,100
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 6.50% | > | $10,450 |
| 7.95% | > | $41,850 |
Standard deduction: $10,150
Personal exemptions per filer and per dependent: $3,900
Federal tax payments are not deducted on state returns in Maine, and residents are not subjected to additional local income taxes.
A single filer earning Maine’s median income of $50,121 annually can expect to pay $2,548.57 in state income taxes, or 5.08% of his income.
Keep reading: 49 Special Tax Deductions You Don’t Know About
7. Virginia State Income Tax
Single Filers
Tax rate by income bracket:
| 2.00% | > | $0 |
| 3.00% | > | $3,000 |
| 5.00% | > | $5,000 |
| 5.75% | > | $17,000 |
Standard deduction: $3,000
Personal exemptions per filer and per dependent: $930
Joint Filers
Tax rate by income bracket:
| 2.00% | > | $0 |
| 3.00% | > | $3,000 |
| 5.00% | > | $5,000 |
| 5.75% | > | $17,000 |
Standard deduction: $6,000
Personal exemptions per filer and per dependent: $930
In Virginia, federal tax payments are not deducted on residents’ state returns. Additionally, no other income taxes are added for local counties or municipalities.
A single filer making the median income of $67,620 in Virginia can expect to pay $3,404.68 in state income taxes, or 5.04% of his income.
8. Kentucky State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 2.0% | > | $0 |
| 3.0% | > | $3,000 |
| 4.0% | > | $4,000 |
| 5.0% | > | $5,000 |
| 5.8% | > | $8,000 |
| 6.0% | > | $75,000 |
Standard deduction: $2,360
Tax credit per filer and per dependent: $20
In Kentucky, federal tax payments are not deducted when assessing state taxes. Some other local income taxes might apply.
Single filers earning Kentucky’s median income of $42,158 can expect to pay $2,104.28 in state income taxes, or 4.99% of their incomes.
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9. Georgia State Income Tax
Single Filers
Tax rate by income bracket:
| 1% | > | $0 |
| 2% | > | $750 |
| 3% | > | $2,250 |
| 4% | > | $3,750 |
| 5% | > | $5,250 |
| 6% | > | $7,000 |
Standard deduction: $2,300
Personal exemptions per filer: $2,700
Exemptions per dependent: $3,000
Joint Filers
Tax rate by income bracket:
| 1% | > | $0 |
| 2% | > | $1,000 |
| 3% | > | $3,000 |
| 4% | > | $5,000 |
| 5% | > | $7,000 |
| 6% | > | $10,000 |
Standard deduction: $3,000
Personal exemptions per filer: $7,400
Exemptions per dependent: $3,000
Federal taxes are not deducted before state income is determined. Georgia residents do not pay any other local income taxes.
Single filers making Georgia’s median income of $47,439 can expect to pay $2,356.34 in state income taxes, or 4.97% of their incomes.
10. New York State Income Tax
Single Filers
Tax rate by income bracket:
| 4.0% | > | $0 |
| 4.5% | > | $8,200 |
| 5.25% | > | $11,300 |
| 5.9% | > | $13,350 |
| 6.45% | > | $20,550 |
| 6.65% | > | $77,150 |
| 6.85% | > | $205,850 |
| 8.82% | > | $1,029,250 |
Standard deduction: $7,700
Personal exemptions per filer: N/A
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 4.0% | > | $0 |
| 4.50% | > | $16,450 |
| 5.25% | > | $22,600 |
| 5.90% | > | $26,750 |
| 6.45% | > | $41,150 |
| 6.65% | > | $154,350 |
| 6.85% | > | $308,750 |
| 8.82% | > | $2,058,550 |
Standard deduction: $15,400
Personal exemptions per filer: N/A
Exemptions per dependent: $1,000
Federal taxes are not deducted on state returns in New York, and some other local income taxes might be owed.
A single filer earning the median income in New York of $53,843 can expect to pay $2,650.67 in state income taxes, or 4.92% of his income.
11. Massachusetts State Income Tax
Single and Joint Filers
All residents, regardless of how they’re filing, owe a flat 5.20% of their taxable income to the state if they earn over $0.
Standard deduction: N/A
Personal exemptions per filer: $4,400
Exemptions per dependent: $1,000
Federal tax payments aren’t deducted on the state return in Massachusetts, and no other local income taxes apply.
A single filer earning Massachusetts’ median income of $62,963 can expect to pay $3,045.28 which would be 4.84% of his income.
12. Illinois State Income Tax
Both single and joint filers pay 5% of their federal adjusted gross income, with modification, in state income taxes.
Standard deduction: N/A
Personal exemptions per filer and per dependent: $2,125
Federal tax payments are not deducted before assessing local tax burdens in Illinois. No other local income taxes apply.
A single filer making Illinois’s median income of $57,196 can expect to pay $2,753.55 in state income taxes, or 4.81% of his income.
13. Utah State Income Tax
The same flat 5% tax applies to all income-earning residents. The standard deduction in Utah is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, not including the deduction for state or local income tax.
Personal exemptions per filer: $2,963
Exemptions per dependent: $2,850
Federal taxes are not deducted on state returns and no other local income taxes are added.
A single filer making Utah’s median income of $62,967 can expect to pay $3,000.20 in state income taxes, or 4.76% of his income.
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14. North Carolina State Income Tax
Single and joint filers in North Carolina pay a flat 5.8% tax when they earn more than $0. Personal exemptions per filer and per dependent are not applicable for both single and joint filers. The standard deduction is $7,500 for single filers and $15,000 for joint filers.
A single filer making North Carolina’s median income of $41,208 can expect to pay $1,955.06 in state income taxes, or 4.74% of his income.
15. Wisconsin State Income Tax
Single Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 5.84% | > | $10,910 |
| 6.27% | > | $21,820 |
| 7.65% | > | $240,190 |
Standard deduction: $9,930
Personal exemptions per filer and per dependent: $700
Joint Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 5.84% | > | $14,540 |
| 6.27% | > | $29,090 |
| 7.65% | > | $320,250 |
Standard deduction: $17,880
Personal exemptions per filer and per dependent: $700
In Wisconsin, federal tax payments are not deducted on the state return and no other local income taxes apply.
A single filer making Wisconsin’s median income of $55,258 can expect to pay $2,578.32 in state income taxes, or 4.67% of his income.
16. Iowa State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0.36% | > | $0 |
| 0.72% | > | $1,515 |
| 2.43% | > | $3,030 |
| 4.50% | > | $6,060 |
| 6.12% | > | $13,635 |
| 6.48% | > | $22,725 |
| 6.80% | > | $30,300 |
| 7.92% | > | $45,450 |
| 8.98% | > | $68,175 |
Standard deduction: $1,900 for single filers, $4,670 for joint.
Tax credit per filer and per dependent: $40
Federal tax payments are removed before assessing local tax payments in Iowa. Local taxes beyond state payments might apply.
Given Iowa’s median income of $54,855, a single filer can expect to pay $2,505.66 in state income taxes, or 4.57% of his income.
17. Maryland State Income Tax
Single Filers
Tax rate by income bracket:
| 2.00% | > | $0.00 |
| 3.00% | > | $1,000 |
| 4.00% | > | $2,000 |
| 4.75% | > | $3,000 |
| 5.00% | > | $100,000 |
| 5.25% | > | $125,000 |
| 5.50% | > | $150,000 |
| 5.75% | > | $250,000 |
Standard deduction: $2,000
Personal exemptions per filer and per dependent: $3,200
Joint Filers
Tax rate by income bracket:
| 2.00% | > | $0.00 |
| 3.00% | > | $1,000 |
| 4.00% | > | $2,000 |
| 4.75% | > | $3,000 |
| 5.00% | > | $150,000 |
| 5.25% | > | $175,000 |
| 5.50% | > | $225,000 |
| 5.75% | > | $300,000 |
Standard deduction: $4,000
Personal exemptions per filer and per dependent: $3,200
Other local taxes might apply in Maryland for some residents, and federal tax payments are not deducted on state returns before assessing local tax burdens.
A single filer earning Maryland’s median income of $65,262 will pay roughly $2,800.45 in state income taxes, or 4.29% of his income.
18. Nebraska State Income Tax
Single Filers
Tax rate by income bracket:
| 2.46% | > | $0 |
| 3.51% | > | $3,000 |
| 5.01% | > | $18,000 |
| 6.84% | > | $29,000 |
Standard deduction: $6,200
Tax credit per filer and per dependent: $126
Joint Filers
Tax rate by income bracket:
| 2.46% | > | $0 |
| 3.51% | > | $6,000 |
| 5.01% | > | $36,000 |
| 6.84% | > | $58,000 |
Standard deduction: $12,400
Tax credit per filer and per dependent: $126
Federal taxes are not deducted on the state filing in Nebraska, and no other local taxes are owed on income.
A single filer earning the median income in Nebraska would make $53,774 a year and owe $2,295.86 in state income tax, which would be 4.27% of his income.
19. Arkansas State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.5% | > | $4,199 |
| 3.5% | > | $8,299 |
| 4.5% | > | $12,399 |
| 6.0% | > | $20,699 |
| 7.0% | > | $34,599 |
Standard deduction: $2,000 for single filers, $4,000 for joint.
Tax credit per filer and per dependent : $26
In Arkansas, federal tax payments are not deducted when factoring in the state return. Residents might also owe municipal or county taxes.
A single filer earning the median income of $39,919 in Arkansas can expect to pay $1,701.89 in state income taxes, or 4.26% of his income.
20. South Carolina State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0% | > | $0 |
| 3% | > | $2,880 |
| 4% | > | $5,760 |
| 5% | > | $8,640 |
| 6% | > | $11,520 |
| 7% | > | $14,400 |
Standard deduction: $6,200 for single filers, $12,400 for joint filers.
Personal exemptions per filer: $3,950 for single filers, $3,900 for joint filers
Exemptions per dependent: $3,800
Federal tax payments are not deducted on the state return and no other local taxes are added.
A single filer earning the median income in South Carolina of $43,749 can expect to pay $1,862.33 in state income taxes, or 4.26% of his income.
21. Delaware State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 2.20% | > | $2,000 |
| 3.90% | > | $5,000 |
| 4.80% | > | $10,000 |
| 5.20% | > | $20,000 |
| 5.55% | > | $25,000 |
| 6.60% | > | $60,000 |
Standard deduction: $3,250 for single filers, $6,500 for joint filers.
Tax credit per filer and per dependent: $110
Federal taxes are not removed before calculating state tax burden in Delaware, and residents might owe local income taxes at municipal or county levels.
A single filer making Delaware’s median income of $52,219 can expect to pay $2,221.28 in state income taxes, or 4.25% of his income.
22. California State Income Tax
Single Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $7,582 |
| 4.0% | > | $17,976 |
| 6.0% | > | $28,371 |
| 8.0% | > | $39,384 |
| 9.3% | > | $49,774 |
| 10.3% | > | $254,250 |
| 11.3% | > | $305,100 |
| 12.3% | > | $508,500 |
| 13.3% | > | $1,000,000 |
Standard deduction: $3,906
Tax credit per filer: $106
Tax credit per dependent: $326
Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $15,174 |
| 4.0% | > | $35,952 |
| 6.0% | > | $46,346 |
| 8.0% | > | $57,359 |
| 9.3% | > | $67,751 |
| 10.3% | > | $345,780 |
| 11.3% | > | $414,936 |
| 12.3% | > | $691,560 |
| 13.3% | > | $1,000,000 |
Standard deduction: $7,812
Tax credit per filer: $208
Tax credit per dependent: $326
In California, federal tax payments are not deducted on state returns and no other local income taxes are added to the state return.
A single filer making California’s median income of $57,528 can expect to pay $2,443.34 in state income taxes, or 4.25% of his income.
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23. Alabama State Income Tax
Single Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $500 |
| 5% | > | $3,000 |
Standard deduction: $2,500
Personal exemptions per filer: $1,500
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $1,000 |
| 5% | > | $6,000 |
Standard deduction: $7,500
Personal exemptions per filer: $1,500
Exemptions per dependent: $1,000
In Alabama, federal taxes are deducted before state taxes are determined, and local municipal or county taxes might apply.
A single filer making Alabama’s median income of $41,381 can expect to pay $1,642.51 in state income taxes, or 3.97% of his income.
24. Missouri State Income Tax
Single filers and joint filers share these income tax brackets:
| 1.5% | > | $0 |
| 2.0% | > | $1,000 |
| 2.5% | > | $2,000 |
| 3.0% | > | $3,000 |
| 3.5% | > | $4,000 |
| 4.0% | > | $5,000 |
| 4.5% | > | $6,000 |
| 5.0% | > | $7,000 |
| 5.5% | > | $8,000 |
| 6.0% | > | $9,000 |
Single Filers
Standard deduction: $6,200
Personal exemptions per filer: $2,100
Exemptions per dependent: $1,200
Joint Filers
Standard deduction: $12,400
Personal exemptions per filer: $4,200
Exemptions per dependent: $1,200
In Missouri, the federal tax payment is deducted on the state filing, also other local income taxes might apply.
Single filers making Missouri’s median income of $50,311 can expect to pay $1,995.66 in state income taxes, or 3.97% of their incomes.
25. Montana State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $2,800 |
| 3.0% | > | $4,900 |
| 4.0% | > | $7,400 |
| 5.0% | > | $10,100 |
| 6.0% | > | $13,000 |
| 6.9% | > | $16,700 |
Standard deduction: $4,270 for single filers, $8,540 for joint filers.
Personal exemptions per filer and per dependent: $2,280
In Montana, federal taxes are deducted on the state return. No other local taxes are levied.
A single filer making Montana’s median income of $44,132 can expect to pay $1,740.46 in state income taxes, or 3.94% of his income.
26. Oklahoma State Income Tax
Single Filers
Tax rate by income bracket:
| 0.50% | > | $0 |
| 1.00% | > | $1,000 |
| 2.00% | > | $2,500 |
| 3.00% | > | $3,750 |
| 4.00% | > | $4,900 |
| 5.00% | > | $7,200 |
| 5.25% | > | $8,700 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 0.50% | > | $0 |
| 1.00% | > | $2,000 |
| 2.00% | > | $5,000 |
| 3.00% | > | $7,500 |
| 4.00% | > | $9,800 |
| 5.00% | > | $12,200 |
| 5.25% | > | $15,000 |
Standard deduction: $11,900
Personal exemptions per filer and per dependent: $1,000
Taxes paid on one’s federal taxes are not deducted when filing state taxes in Oklahoma. No other local taxes are added to state filings.
In Oklahoma, a single filer earning the median income in the state of $43,777 can expect to pay $1,710.04 in state income taxes, or 3.91% of his income.
27. Colorado State Income Tax
In Colorado, all residents pay 4.63% of their federal taxable income to the state. No taxes at the municipal or county levels are charged, and one’s federal tax burden is not deducted before calculating one’s state return.
A single filer residing in Colorado and making the median income of $63,371 can expect to pay $2,464.13 in state income taxes, or 3.89% of his income.
28. West Virginia State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 4.0% | > | $10,000 |
| 4.5% | > | $25,000 |
| 6.0% | > | $40,000 |
| 6.5% | > | $60,000 |
Standard deduction: N/A
Personal exemptions per filer and per dependent: $2,000
In West Virginia, federal tax payments are not deducted on state returns; and no other local income taxes are levied.
A single filer making West Virginia’s median income of $40,241 will pay roughly $1,495.85 in state income taxes, or 3.72% of his income.
29. Connecticut State Income Tax
Single Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 5.0% | > | $10,000 |
| 5.5% | > | $50,000 |
| 6.0% | > | $100,000 |
| 6.5% | > | $200,000 |
| 6.7% | > | $250,000 |
Standard deduction: N/A
Personal exemptions per filer: $14,000
Exemptions per dependent: $0
Joint Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 5.0% | > | $20,000 |
| 5.5% | > | $100,000 |
| 6.0% | > | $200,000 |
| 6.5% | > | $400,000 |
| 6.7% | > | $500,000 |
Standard deduction: N/A
Personal exemptions per filer: $24,000
Exemptions per dependent: $0
In Connecticut, federal taxes are not reduced from one’s income when calculating state taxes, and no local income taxes are added.
A single filer making Connecticut’s median income of $67,781 can expect to pay $2,507.96 in state income taxes, or 3.7% of his income.
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30. Kansas State Income Tax
Single Filers
Tax rate by income bracket:
| 2.7% | > | $0 |
| 4.8% | > | $15,000 |
Standard deduction: $3,000
Personal exemptions per filer and per dependent: $2,250
Joint Filers
Tax rate by income bracket:
| 2.7% | > | $0 |
| 4.8% | > | $30,000 |
Standard deduction: $9,000
Personal exemptions per filer and per dependent: $2,250
No other local taxes apply in Kansas, and federal tax payments are not deducted before assessing one’s state tax burden.
A single filer making Kansas’s median income of $51,485 will pay roughly $1,904.28 in state income taxes, or 3.7% of his income.
31. Mississippi State Income Tax
Single and joint filers in Mississippi share these tax brackets:
| 3% | > | $0 |
| 4% | > | $5,000 |
| 5% | > | $10,000 |
Single Filers
Standard deduction: $2,300
Personal exemptions per filer: $6,000
Exemptions per dependent: $1,500
Joint Filers
Standard deduction: $4,600
Personal exemptions per filer: $12,000
Exemptions per dependent: $1,500
Federal tax payments are not deducted from one’s taxes on the state level in Mississippi. Also, no other local taxes are due in the state.
Single filers earning Mississippi’s median income of $40,850 can expect to pay $1,477.50 in state income taxes, or 3.62% of their incomes.
32. Vermont State Income Tax
Single Filers
Tax rate by income bracket:
| 3.55% | > | $0 |
| 6.80% | > | $36,900 |
| 7.80% | > | $89,350 |
| 8.80% | > | $186,350 |
| 8.95% | > | $405,100 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 3.55% | > | $0 |
| 6.80% | > | $73,800 |
| 7.80% | > | $148,850 |
| 8.80% | > | $226,850 |
| 8.95% | > | $405,100 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal taxes are not deducted on state returns in Vermont, and no other local income taxes are added to the state return.
A single filer residing in Vermont and earning the median income of $54,842 can expect to pay $1,839.81 in state income taxes, or 3.35% of his income.
33. Indiana State Income Tax
Single and joint filers pay 3.4% of their federal adjusted gross income with modification to the state of Indiana.
Standard deduction: N/A
Personal exemptions per filer: $1,000
Exemptions per dependent: $1,500
Other county or municipal taxes might apply, and federal tax payments are not deducted before assessing residents’ state tax burdens.
A single filer earning Indiana’s median income of $50,553 can expect to pay $1,684.80 in state income taxes, or 3.33% of his income.
Keep reading: 4 Ways to Safely Invest Your Tax Refund
34. Pennsylvania State Income Tax
Single and joint filers pay 3.70% in state taxes if they’re earning any income. Standard deductions, personal exemptions and exemptions for dependents are not applicable.
Federal taxes are not deducted before assessing state tax burdens in Pennsylvania, and other local income taxes might be added.
A single filer making Pennsylvania’s median income of $53,952 can expect to pay $1,656.33 in state income taxes, or 3.07% of his income.
Related: How to Get a Tax Extension
35. New Mexico State Income Tax
Single Filers
Tax rate by income bracket:
| 1.7% | > | $0 |
| 3.2% | > | $5,500 |
| 4.7% | > | $11,000 |
| 4.9% | > | $16,000 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.7% | > | $0 |
| 3.2% | > | $8,000 |
| 4.7% | > | $16,000 |
| 4.9% | > | $24,000 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal taxes are not deducted on state returns in New Mexico, and no other local income taxes are levied.
In New Mexico, a single filer making the median income of $42,127 can expect to pay $1,289.82 in state income taxes, or 3.06% of his income.
36. Michigan State Income Tax
Single and Joint Filers
All residents, regardless of how they’re filing, owe 4.25% of their federal adjusted gross income with modification.
Standard deduction: N/A
Personal exemptions per filer: $3,950
Exemptions per dependent: N/A
Federal tax payments aren’t deducted on the state return in Michigan, and other local municipal or county taxes might also be due.
A single filer making Michigan’s median income of $48,801 can expect to pay $1,474.79 in state income taxes, or 3.02% of his income.
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37. New Jersey State Income Tax
Single Filers
Tax rate by income bracket:
| 1.400% | > | $0 |
| 1.750% | > | $20,000 |
| 3.500% | > | $35,000 |
| 5.525% | > | $40,000 |
| 6.370% | > | $75,000 |
| 8.970% | > | $500,000 |
Joint Filers
Tax rate by income bracket:
| 1.40% | > | $0 |
| 1.75% | > | $20,000 |
| 2.45% | > | $50,000 |
| 3.50% | > | $70,000 |
| 5.525% | > | $80,000 |
| 6.37% | > | $150,000 |
| 8.97% | > | $500,000 |
The following are the same for single and joint filers in New Jersey.
Standard deduction: N/A
Personal exemptions per filer: $1,000
Exemptions per dependent: $1,500
Federal taxes are not deducted on state returns in New Jersey, and some other local municipal and county taxes might apply.
A single filer residing in New Jersey and earning the median income of $61,782 can expect to pay $1,865.71 in state income taxes, or 3.02% of his income.
38. Rhode Island State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 3.75% | > | $0 |
| 4.75% | > | $59,600 |
| 5.99% | > | $135,500 |
Standard deduction: $8,000 for single filers, $16,000 for joint.
Personal exemptions per filer and per dependent: $3,800
Federal taxes are not deducted on the state return in Rhode Island, and no other local income taxes are added.
A single filer earning Rhode Island’s median income of $57,812 will pay roughly $1,725.45 in state income taxes, or 2.98% of his income.
39. Arizona State Income Tax
Single Filers
Tax rate by income bracket:
| 2.59% | > | $0 |
| 2.88% | > | $10,000 |
| 3.36% | > | $25,000 |
| 4.24% | > | $50,000 |
| 4.54% | > | $150,000 |
Standard deduction: $4,945
Personal exemptions per filer: $2,100
Exemptions per dependent: $2,300
Joint Filers
Tax rate by income bracket:
| 2.59% | > | $0 |
| 2.88% | > | $20,000 |
| 3.36% | > | $50,000 |
| 4.24% | > | $100,000 |
| 4.54% | > | $300,000 |
Standard deduction: $9,883
Personal exemptions per filer: $4,200
Exemptions per dependent: $2,300
Federal tax payments aren’t deducted before determining state income tax burdens, and no other local taxes apply to Arizona residents.
A single filer making Arizona’s median income of $50,602 can expect to pay $1,314.52 in state income taxes, or 2.6% of his income.
40. Louisiana State Income Tax
Single Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $12,500 |
| 6% | > | $50,000 |
Standard deduction: N/A
Personal exemptions per filer: $4,500
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $25,000 |
| 6% | > | $100,000 |
Standard deduction: N/A
Personal exemptions per filer: $9,000
Exemptions per dependent: $1,000
In Louisiana, federal tax payments are deducted on the state filing. Residents don’t owe any other local taxes.
Single filers making Louisiana’s median income of $39,622 can expect to pay $996.20 in state income taxes, or 2.51% of their incomes.
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41. Ohio State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0.540% | > | $0 |
| 1.070% | > | $5,200 |
| 2.150% | > | $10,400 |
| 2.690% | > | $15,650 |
| 3.220% | > | $20,900 |
| 3.760% | > | $41,700 |
| 4.300% | > | $83,350 |
| 4.990% | > | $104,250 |
| 5.392% | > | $208,500 |
Standard deduction: N/A
Personal exemptions per filer and per dependent: $1,700
Federal tax payments aren’t deducted for Ohio residents on their state taxes, and other local income taxes might be added.
Single filers making Ohio’s median income of $46,398 can expect to pay taxes worth 2.41% of that income, totaling $1,120.30.
42. North Dakota State Income Tax
Single Filers
Tax rate by income bracket:
| 1.22% | > | $0 |
| 2.27% | > | $36,900 |
| 2.52% | > | $89,350 |
| 2.93% | > | $186,350 |
| 3.22% | > | $405,100 |
Standard deduction: $6,200
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.22% | > | $0 |
| 2.27% | > | $73,800 |
| 2.52% | > | $148,850 |
| 2.93% | > | $226,850 |
| 3.22% | > | $405,100 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal tax payments are not deducted on state filings in North Dakota and no other local income taxes are levied.
A single filer making North Dakota’s median income of $52,888 will pay roughly $582.70 in state income taxes, or 1.10% of his income.
43. Alaska State Income Tax
Those residing in Alaska can rejoice:The state doesn’t charge its residents any state income tax. However, there are some local municipality income taxes that might apply.
A single filer making Alaska’s median income of $61,137 can expect to pay $0 in state income taxes, or 0% of his income.
44. Florida State Income Tax
Florida does not charge its residents any state income taxes.
In Florida, single filers making the median income of $47,886 can expect to pay $0 in state income taxes, or 0% of his income.
45. Nevada State Income Tax
Nevada residents benefit from the fact that the state does not levy a state income tax.
A single filer earning Nevada’s median income of $45,369 can expect to pay $0 in state income taxes, or 0% of his income.
46. New Hampshire State Income Tax
In New Hampshire, there is no income tax except for income made through capital gains. Single and joint filers pay 5% in taxes for all income from capital gains over $0. The deductions and exemptions for this income tax is as follows:
Standard deduction: N/A
Personal exemptions per filer: $2,400 for single filers, $4,800 for joint filers.
Exemptions per dependent: N/A
Federal taxes are not deducted before assessing the state tax burden in New Hampshire. No other local income taxes apply.
A single filer making the annual median income in New Hampshire of $71,322 can expect to pay $0 in state income taxes, or 0% of his income.
47. South Dakota State Income Tax
No state tax is levied in South Dakota.A single filer making South Dakota’s median income of $54,453 will pay $0 in state income taxes, or 0% of his income.
48. Tennessee State Income Tax
Tennessee does not charge its residents income tax, except for income earned through capital gains.
Single and joint filers all pay the same flat tax of 6% on any capital gains income. Standard deductions and exemptions per dependent are not applicable. Personal exemptions for capital gains income vary: single filers are exempt $1,250 while joint filers get $2,500.
Federal tax payments are not deducted on state returns, and no other local taxes are added. Therefore, a single filer making Tennessee’s median income of $42,499 will pay $0 in state income taxes, or 0% of his income.
49. Texas State Income Tax
Texans don’t pay any taxes to the state on their income.
Single filers making Texas’ median income of $53,027 will pay $0 in state income taxes, or 0% of his income.
Related: The 4 Craziest Ways People Have Legally Avoided Paying Taxes
50. Washington State Income Tax
Residents of the State of Washington do not pay any state taxes.
A single filer earning Washington’s median income annually of $60,106 can expect to pay $0 in state income taxes, or 0% of his income.
51. Wyoming State Income Tax
Those residing in Wyoming do not pay state income taxes.
A single filer making Wyoming’s median income of $55,700 can expect to pay $0 in state income taxes, or 0% of his income.
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Edward Stepanyants contributed to this report.
About the Author
Christina Lavingia
Christina Lavingia is a politics and finance reporter. Her articles and commentary have been featured on Yahoo! Finance, The Today Show, MSN Money, Investopedia, MarketWatch, The Huffington Post, Daily Finance, The Motley Fool, U.S. News and Business Insider.
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Although it is an annual ritual, filing taxes isn’t always simple or straightforward. You might be one of the millions of Americans affected by changes to the tax code due to the Affordable Care Act. Maybe your life circumstances have changed since you last filed, or you moved and now have to deal with a whole new state tax code.
To help you understand how state income taxes affect you this year, GOBankingRates reports on six factors that affect your state income filing: the rate associated with your income bracket; the standard deduction amount, personal exemption per filer, exemption per dependent, whether the state income tax is deducted based on net or gross income post federal filing, and whether local income taxes are applicable in each of the 50 states.
State Income Taxes From Worst to Best
Here’s a ranking of the state income tax in each of the 50 states and the District of Columbia, from worst to best. The states are ranked by the effective income tax rate a person making the median income in that state could expect to pay, given a single filer with no dependents, who already filed a federal return and took the standard deduction available.
Related: 14 Best Tax-Filing Deals and Freebies
The following calculations were made based on 2014 state tax info courtesy of TaxFoundation.org, accurate as of January 2014 and updated for March 21, 2014. City- and county-level income taxes were not taken into account, and while deductions, exemptions, and tax credits were all calculated as accurately as possible, we are not able to account for recent changes to tax law at the state level, inflation adjustments and cost of living adjustments.
1. Oregon State Income Tax
Single Filers
Tax rate by income bracket:
| 5.0% | > | $0 |
| 7.0% | > | $3,300 |
| 9.0% | > | $8,250 |
| 9.9% | > | $125,000 |
Standard deduction: $2,025
Tax credit per filer and per dependent: $188
Joint Filers
Tax rate by income bracket:
| 5.0% | > | $0 |
| 7.0% | > | $6,500 |
| 9.0% | > | $16,300 |
| 9.9% | > | $250,000 |
Standard deduction: $4,055
Tax credit per filer and per dependent: $188
Yes, federal taxes are deducted on a resident’s state return in Oregon while other local income taxes might be added. Even so it’s the state that charges its median wage earner the highest rate, as a single filer making Oregon’s median income of $56,307 can expect to pay $3,930.88 in state income taxes, or 6.98% of his income.
2. Hawaii State Income Tax
Single Filers
Tax rate by income bracket:
| 1.4% | > | $0 |
| 3.2% | > | $2,400 |
| 5.5% | > | $4,800 |
| 6.4% | > | $9,600 |
| 6.8% | > | $14,400 |
| 7.2% | > | $19,200 |
| 7.6% | > | $24,000 |
| 7.9% | > | $36,000 |
| 8.25% | > | $48,000 |
| 9.00% | > | $150,000 |
| 10.00% | > | $175,000 |
| 11.00% | > | $200,000 |
Standard deduction: $2,200
Personal exemptions per filer and per dependent: $1,144
Joint Filers
Tax rate by income bracket:
| 1.40% | > | $0 |
| 3.20% | > | $4,800 |
| 5.50% | > | $9,600 |
| 6.40% | > | $19,200 |
| 6.80% | > | $28,800 |
| 7.20% | > | $38,400 |
| 7.60% | > | $48,000 |
| 7.90% | > | $72,000 |
| 8.25% | > | $96,000 |
| 9.00% | > | $300,000 |
| 10.00% | > | $350,000 |
| 11.00% | > | $400,000 |
Standard deduction: $4,400
Personal exemptions per filer and per dependent: $1,144
For Hawaii residents, federal tax payments are not deducted before state tax payments are due. Residents don’t owe other local income taxes.
A single filer earning Hawaii’s median income of $61,408 can expect to pay $4,043.88 in state income taxes, the highest dollar amount of any state, or 6.59% of his income.
3. District of Columbia State Income Tax
Single Filers and Joint Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 6.00% | > | $10,000 |
| 8.50% | > | $40,000 |
| 8.95% | > | $350,000 |
Standard deduction: $2,000 for single filers, $4,000 for those filing jointly.
Personal exemptions per filer and per dependent: $1,675
In the nation’s capital, federal tax payments are not deducted off the District’s return, and no other local income taxes are added.
A single filer making the median income of $60,675 in the District of Columbia can expect to pay $3,645 in state income taxes, or 6.01% of his income.
4. Idaho State Income Tax
Single Filers
Tax rate by income bracket:
| 1.6% | > | $0 |
| 3.6% | > | $1,408 |
| 4.1% | > | $2,817 |
| 5.1% | > | $4,226 |
| 6.1% | > | $5,635 |
| 7.1% | > | $7,044 |
| 7.4% | > | $10,567 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.6% | > | $0 |
| 3.6% | > | $2,817 |
| 4.1% | > | $5,635 |
| 5.1% | > | $8,453 |
| 6.1% | > | $11,271 |
| 7.1% | > | $14,089 |
| 7.4% | > | $21,136 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
In Idaho, federal tax payments are not deducted before local tax payments are assessed. No other local income taxes are due.
A single filer making Idaho’s median income of $51,767 can expect to pay $2,840.36 in state income taxes, or 5.49% of his income.
5. Minnesota State Income Tax
Single Filers
Tax rate by income bracket:
| 5.35% | > | $0 |
| 7.05% | > | $24,680 |
| 7.85% | > | $81,080 |
| 9.85% | > | $152,540 |
Standard deduction: $6,200
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 5.35% | > | $0 |
| 7.05% | > | $36,080 |
| 7.85% | > | $143,350 |
| 9.85% | > | $254,240 |
Standard deduction: $12,400
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
In Minnesota, federal tax payments are not deducted on its state return.
A single filer making Minnesota’s median income of $60,907 can expect to pay $3,158.81 in state income taxes, or 5.19% of his income.
6. Maine State Income Tax
Single Filers
Tax rate by income bracket:
| 6.50% | > | $5,200 |
| 7.95% | > | $20,900 |
Standard deduction: $6,100
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 6.50% | > | $10,450 |
| 7.95% | > | $41,850 |
Standard deduction: $10,150
Personal exemptions per filer and per dependent: $3,900
Federal tax payments are not deducted on state returns in Maine, and residents are not subjected to additional local income taxes.
A single filer earning Maine’s median income of $50,121 annually can expect to pay $2,548.57 in state income taxes, or 5.08% of his income.
Keep reading: 49 Special Tax Deductions You Don’t Know About
7. Virginia State Income Tax
Single Filers
Tax rate by income bracket:
| 2.00% | > | $0 |
| 3.00% | > | $3,000 |
| 5.00% | > | $5,000 |
| 5.75% | > | $17,000 |
Standard deduction: $3,000
Personal exemptions per filer and per dependent: $930
Joint Filers
Tax rate by income bracket:
| 2.00% | > | $0 |
| 3.00% | > | $3,000 |
| 5.00% | > | $5,000 |
| 5.75% | > | $17,000 |
Standard deduction: $6,000
Personal exemptions per filer and per dependent: $930
In Virginia, federal tax payments are not deducted on residents’ state returns. Additionally, no other income taxes are added for local counties or municipalities.
A single filer making the median income of $67,620 in Virginia can expect to pay $3,404.68 in state income taxes, or 5.04% of his income.
8. Kentucky State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 2.0% | > | $0 |
| 3.0% | > | $3,000 |
| 4.0% | > | $4,000 |
| 5.0% | > | $5,000 |
| 5.8% | > | $8,000 |
| 6.0% | > | $75,000 |
Standard deduction: $2,360
Tax credit per filer and per dependent: $20
In Kentucky, federal tax payments are not deducted when assessing state taxes. Some other local income taxes might apply.
Single filers earning Kentucky’s median income of $42,158 can expect to pay $2,104.28 in state income taxes, or 4.99% of their incomes.
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9. Georgia State Income Tax
Single Filers
Tax rate by income bracket:
| 1% | > | $0 |
| 2% | > | $750 |
| 3% | > | $2,250 |
| 4% | > | $3,750 |
| 5% | > | $5,250 |
| 6% | > | $7,000 |
Standard deduction: $2,300
Personal exemptions per filer: $2,700
Exemptions per dependent: $3,000
Joint Filers
Tax rate by income bracket:
| 1% | > | $0 |
| 2% | > | $1,000 |
| 3% | > | $3,000 |
| 4% | > | $5,000 |
| 5% | > | $7,000 |
| 6% | > | $10,000 |
Standard deduction: $3,000
Personal exemptions per filer: $7,400
Exemptions per dependent: $3,000
Federal taxes are not deducted before state income is determined. Georgia residents do not pay any other local income taxes.
Single filers making Georgia’s median income of $47,439 can expect to pay $2,356.34 in state income taxes, or 4.97% of their incomes.
10. New York State Income Tax
Single Filers
Tax rate by income bracket:
| 4.0% | > | $0 |
| 4.5% | > | $8,200 |
| 5.25% | > | $11,300 |
| 5.9% | > | $13,350 |
| 6.45% | > | $20,550 |
| 6.65% | > | $77,150 |
| 6.85% | > | $205,850 |
| 8.82% | > | $1,029,250 |
Standard deduction: $7,700
Personal exemptions per filer: N/A
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 4.0% | > | $0 |
| 4.50% | > | $16,450 |
| 5.25% | > | $22,600 |
| 5.90% | > | $26,750 |
| 6.45% | > | $41,150 |
| 6.65% | > | $154,350 |
| 6.85% | > | $308,750 |
| 8.82% | > | $2,058,550 |
Standard deduction: $15,400
Personal exemptions per filer: N/A
Exemptions per dependent: $1,000
Federal taxes are not deducted on state returns in New York, and some other local income taxes might be owed.
A single filer earning the median income in New York of $53,843 can expect to pay $2,650.67 in state income taxes, or 4.92% of his income.
11. Massachusetts State Income Tax
Single and Joint Filers
All residents, regardless of how they’re filing, owe a flat 5.20% of their taxable income to the state if they earn over $0.
Standard deduction: N/A
Personal exemptions per filer: $4,400
Exemptions per dependent: $1,000
Federal tax payments aren’t deducted on the state return in Massachusetts, and no other local income taxes apply.
A single filer earning Massachusetts’ median income of $62,963 can expect to pay $3,045.28 which would be 4.84% of his income.
12. Illinois State Income Tax
Both single and joint filers pay 5% of their federal adjusted gross income, with modification, in state income taxes.
Standard deduction: N/A
Personal exemptions per filer and per dependent: $2,125
Federal tax payments are not deducted before assessing local tax burdens in Illinois. No other local income taxes apply.
A single filer making Illinois’s median income of $57,196 can expect to pay $2,753.55 in state income taxes, or 4.81% of his income.
13. Utah State Income Tax
The same flat 5% tax applies to all income-earning residents. The standard deduction in Utah is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, not including the deduction for state or local income tax.
Personal exemptions per filer: $2,963
Exemptions per dependent: $2,850
Federal taxes are not deducted on state returns and no other local income taxes are added.
A single filer making Utah’s median income of $62,967 can expect to pay $3,000.20 in state income taxes, or 4.76% of his income.
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14. North Carolina State Income Tax
Single and joint filers in North Carolina pay a flat 5.8% tax when they earn more than $0. Personal exemptions per filer and per dependent are not applicable for both single and joint filers. The standard deduction is $7,500 for single filers and $15,000 for joint filers.
A single filer making North Carolina’s median income of $41,208 can expect to pay $1,955.06 in state income taxes, or 4.74% of his income.
15. Wisconsin State Income Tax
Single Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 5.84% | > | $10,910 |
| 6.27% | > | $21,820 |
| 7.65% | > | $240,190 |
Standard deduction: $9,930
Personal exemptions per filer and per dependent: $700
Joint Filers
Tax rate by income bracket:
| 4.00% | > | $0 |
| 5.84% | > | $14,540 |
| 6.27% | > | $29,090 |
| 7.65% | > | $320,250 |
Standard deduction: $17,880
Personal exemptions per filer and per dependent: $700
In Wisconsin, federal tax payments are not deducted on the state return and no other local income taxes apply.
A single filer making Wisconsin’s median income of $55,258 can expect to pay $2,578.32 in state income taxes, or 4.67% of his income.
16. Iowa State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0.36% | > | $0 |
| 0.72% | > | $1,515 |
| 2.43% | > | $3,030 |
| 4.50% | > | $6,060 |
| 6.12% | > | $13,635 |
| 6.48% | > | $22,725 |
| 6.80% | > | $30,300 |
| 7.92% | > | $45,450 |
| 8.98% | > | $68,175 |
Standard deduction: $1,900 for single filers, $4,670 for joint.
Tax credit per filer and per dependent: $40
Federal tax payments are removed before assessing local tax payments in Iowa. Local taxes beyond state payments might apply.
Given Iowa’s median income of $54,855, a single filer can expect to pay $2,505.66 in state income taxes, or 4.57% of his income.
17. Maryland State Income Tax
Single Filers
Tax rate by income bracket:
| 2.00% | > | $0.00 |
| 3.00% | > | $1,000 |
| 4.00% | > | $2,000 |
| 4.75% | > | $3,000 |
| 5.00% | > | $100,000 |
| 5.25% | > | $125,000 |
| 5.50% | > | $150,000 |
| 5.75% | > | $250,000 |
Standard deduction: $2,000
Personal exemptions per filer and per dependent: $3,200
Joint Filers
Tax rate by income bracket:
| 2.00% | > | $0.00 |
| 3.00% | > | $1,000 |
| 4.00% | > | $2,000 |
| 4.75% | > | $3,000 |
| 5.00% | > | $150,000 |
| 5.25% | > | $175,000 |
| 5.50% | > | $225,000 |
| 5.75% | > | $300,000 |
Standard deduction: $4,000
Personal exemptions per filer and per dependent: $3,200
Other local taxes might apply in Maryland for some residents, and federal tax payments are not deducted on state returns before assessing local tax burdens.
A single filer earning Maryland’s median income of $65,262 will pay roughly $2,800.45 in state income taxes, or 4.29% of his income.
18. Nebraska State Income Tax
Single Filers
Tax rate by income bracket:
| 2.46% | > | $0 |
| 3.51% | > | $3,000 |
| 5.01% | > | $18,000 |
| 6.84% | > | $29,000 |
Standard deduction: $6,200
Tax credit per filer and per dependent: $126
Joint Filers
Tax rate by income bracket:
| 2.46% | > | $0 |
| 3.51% | > | $6,000 |
| 5.01% | > | $36,000 |
| 6.84% | > | $58,000 |
Standard deduction: $12,400
Tax credit per filer and per dependent: $126
Federal taxes are not deducted on the state filing in Nebraska, and no other local taxes are owed on income.
A single filer earning the median income in Nebraska would make $53,774 a year and owe $2,295.86 in state income tax, which would be 4.27% of his income.
19. Arkansas State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.5% | > | $4,199 |
| 3.5% | > | $8,299 |
| 4.5% | > | $12,399 |
| 6.0% | > | $20,699 |
| 7.0% | > | $34,599 |
Standard deduction: $2,000 for single filers, $4,000 for joint.
Tax credit per filer and per dependent : $26
In Arkansas, federal tax payments are not deducted when factoring in the state return. Residents might also owe municipal or county taxes.
A single filer earning the median income of $39,919 in Arkansas can expect to pay $1,701.89 in state income taxes, or 4.26% of his income.
20. South Carolina State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0% | > | $0 |
| 3% | > | $2,880 |
| 4% | > | $5,760 |
| 5% | > | $8,640 |
| 6% | > | $11,520 |
| 7% | > | $14,400 |
Standard deduction: $6,200 for single filers, $12,400 for joint filers.
Personal exemptions per filer: $3,950 for single filers, $3,900 for joint filers
Exemptions per dependent: $3,800
Federal tax payments are not deducted on the state return and no other local taxes are added.
A single filer earning the median income in South Carolina of $43,749 can expect to pay $1,862.33 in state income taxes, or 4.26% of his income.
21. Delaware State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 2.20% | > | $2,000 |
| 3.90% | > | $5,000 |
| 4.80% | > | $10,000 |
| 5.20% | > | $20,000 |
| 5.55% | > | $25,000 |
| 6.60% | > | $60,000 |
Standard deduction: $3,250 for single filers, $6,500 for joint filers.
Tax credit per filer and per dependent: $110
Federal taxes are not removed before calculating state tax burden in Delaware, and residents might owe local income taxes at municipal or county levels.
A single filer making Delaware’s median income of $52,219 can expect to pay $2,221.28 in state income taxes, or 4.25% of his income.
22. California State Income Tax
Single Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $7,582 |
| 4.0% | > | $17,976 |
| 6.0% | > | $28,371 |
| 8.0% | > | $39,384 |
| 9.3% | > | $49,774 |
| 10.3% | > | $254,250 |
| 11.3% | > | $305,100 |
| 12.3% | > | $508,500 |
| 13.3% | > | $1,000,000 |
Standard deduction: $3,906
Tax credit per filer: $106
Tax credit per dependent: $326
Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $15,174 |
| 4.0% | > | $35,952 |
| 6.0% | > | $46,346 |
| 8.0% | > | $57,359 |
| 9.3% | > | $67,751 |
| 10.3% | > | $345,780 |
| 11.3% | > | $414,936 |
| 12.3% | > | $691,560 |
| 13.3% | > | $1,000,000 |
Standard deduction: $7,812
Tax credit per filer: $208
Tax credit per dependent: $326
In California, federal tax payments are not deducted on state returns and no other local income taxes are added to the state return.
A single filer making California’s median income of $57,528 can expect to pay $2,443.34 in state income taxes, or 4.25% of his income.
Related: 2014 Was the Last Year You Could Claim These Expiring Tax Benefits
23. Alabama State Income Tax
Single Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $500 |
| 5% | > | $3,000 |
Standard deduction: $2,500
Personal exemptions per filer: $1,500
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $1,000 |
| 5% | > | $6,000 |
Standard deduction: $7,500
Personal exemptions per filer: $1,500
Exemptions per dependent: $1,000
In Alabama, federal taxes are deducted before state taxes are determined, and local municipal or county taxes might apply.
A single filer making Alabama’s median income of $41,381 can expect to pay $1,642.51 in state income taxes, or 3.97% of his income.
24. Missouri State Income Tax
Single filers and joint filers share these income tax brackets:
| 1.5% | > | $0 |
| 2.0% | > | $1,000 |
| 2.5% | > | $2,000 |
| 3.0% | > | $3,000 |
| 3.5% | > | $4,000 |
| 4.0% | > | $5,000 |
| 4.5% | > | $6,000 |
| 5.0% | > | $7,000 |
| 5.5% | > | $8,000 |
| 6.0% | > | $9,000 |
Single Filers
Standard deduction: $6,200
Personal exemptions per filer: $2,100
Exemptions per dependent: $1,200
Joint Filers
Standard deduction: $12,400
Personal exemptions per filer: $4,200
Exemptions per dependent: $1,200
In Missouri, the federal tax payment is deducted on the state filing, also other local income taxes might apply.
Single filers making Missouri’s median income of $50,311 can expect to pay $1,995.66 in state income taxes, or 3.97% of their incomes.
25. Montana State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 1.0% | > | $0 |
| 2.0% | > | $2,800 |
| 3.0% | > | $4,900 |
| 4.0% | > | $7,400 |
| 5.0% | > | $10,100 |
| 6.0% | > | $13,000 |
| 6.9% | > | $16,700 |
Standard deduction: $4,270 for single filers, $8,540 for joint filers.
Personal exemptions per filer and per dependent: $2,280
In Montana, federal taxes are deducted on the state return. No other local taxes are levied.
A single filer making Montana’s median income of $44,132 can expect to pay $1,740.46 in state income taxes, or 3.94% of his income.
26. Oklahoma State Income Tax
Single Filers
Tax rate by income bracket:
| 0.50% | > | $0 |
| 1.00% | > | $1,000 |
| 2.00% | > | $2,500 |
| 3.00% | > | $3,750 |
| 4.00% | > | $4,900 |
| 5.00% | > | $7,200 |
| 5.25% | > | $8,700 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 0.50% | > | $0 |
| 1.00% | > | $2,000 |
| 2.00% | > | $5,000 |
| 3.00% | > | $7,500 |
| 4.00% | > | $9,800 |
| 5.00% | > | $12,200 |
| 5.25% | > | $15,000 |
Standard deduction: $11,900
Personal exemptions per filer and per dependent: $1,000
Taxes paid on one’s federal taxes are not deducted when filing state taxes in Oklahoma. No other local taxes are added to state filings.
In Oklahoma, a single filer earning the median income in the state of $43,777 can expect to pay $1,710.04 in state income taxes, or 3.91% of his income.
27. Colorado State Income Tax
In Colorado, all residents pay 4.63% of their federal taxable income to the state. No taxes at the municipal or county levels are charged, and one’s federal tax burden is not deducted before calculating one’s state return.
A single filer residing in Colorado and making the median income of $63,371 can expect to pay $2,464.13 in state income taxes, or 3.89% of his income.
28. West Virginia State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 4.0% | > | $10,000 |
| 4.5% | > | $25,000 |
| 6.0% | > | $40,000 |
| 6.5% | > | $60,000 |
Standard deduction: N/A
Personal exemptions per filer and per dependent: $2,000
In West Virginia, federal tax payments are not deducted on state returns; and no other local income taxes are levied.
A single filer making West Virginia’s median income of $40,241 will pay roughly $1,495.85 in state income taxes, or 3.72% of his income.
29. Connecticut State Income Tax
Single Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 5.0% | > | $10,000 |
| 5.5% | > | $50,000 |
| 6.0% | > | $100,000 |
| 6.5% | > | $200,000 |
| 6.7% | > | $250,000 |
Standard deduction: N/A
Personal exemptions per filer: $14,000
Exemptions per dependent: $0
Joint Filers
Tax rate by income bracket:
| 3.0% | > | $0 |
| 5.0% | > | $20,000 |
| 5.5% | > | $100,000 |
| 6.0% | > | $200,000 |
| 6.5% | > | $400,000 |
| 6.7% | > | $500,000 |
Standard deduction: N/A
Personal exemptions per filer: $24,000
Exemptions per dependent: $0
In Connecticut, federal taxes are not reduced from one’s income when calculating state taxes, and no local income taxes are added.
A single filer making Connecticut’s median income of $67,781 can expect to pay $2,507.96 in state income taxes, or 3.7% of his income.
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30. Kansas State Income Tax
Single Filers
Tax rate by income bracket:
| 2.7% | > | $0 |
| 4.8% | > | $15,000 |
Standard deduction: $3,000
Personal exemptions per filer and per dependent: $2,250
Joint Filers
Tax rate by income bracket:
| 2.7% | > | $0 |
| 4.8% | > | $30,000 |
Standard deduction: $9,000
Personal exemptions per filer and per dependent: $2,250
No other local taxes apply in Kansas, and federal tax payments are not deducted before assessing one’s state tax burden.
A single filer making Kansas’s median income of $51,485 will pay roughly $1,904.28 in state income taxes, or 3.7% of his income.
31. Mississippi State Income Tax
Single and joint filers in Mississippi share these tax brackets:
| 3% | > | $0 |
| 4% | > | $5,000 |
| 5% | > | $10,000 |
Single Filers
Standard deduction: $2,300
Personal exemptions per filer: $6,000
Exemptions per dependent: $1,500
Joint Filers
Standard deduction: $4,600
Personal exemptions per filer: $12,000
Exemptions per dependent: $1,500
Federal tax payments are not deducted from one’s taxes on the state level in Mississippi. Also, no other local taxes are due in the state.
Single filers earning Mississippi’s median income of $40,850 can expect to pay $1,477.50 in state income taxes, or 3.62% of their incomes.
32. Vermont State Income Tax
Single Filers
Tax rate by income bracket:
| 3.55% | > | $0 |
| 6.80% | > | $36,900 |
| 7.80% | > | $89,350 |
| 8.80% | > | $186,350 |
| 8.95% | > | $405,100 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 3.55% | > | $0 |
| 6.80% | > | $73,800 |
| 7.80% | > | $148,850 |
| 8.80% | > | $226,850 |
| 8.95% | > | $405,100 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal taxes are not deducted on state returns in Vermont, and no other local income taxes are added to the state return.
A single filer residing in Vermont and earning the median income of $54,842 can expect to pay $1,839.81 in state income taxes, or 3.35% of his income.
33. Indiana State Income Tax
Single and joint filers pay 3.4% of their federal adjusted gross income with modification to the state of Indiana.
Standard deduction: N/A
Personal exemptions per filer: $1,000
Exemptions per dependent: $1,500
Other county or municipal taxes might apply, and federal tax payments are not deducted before assessing residents’ state tax burdens.
A single filer earning Indiana’s median income of $50,553 can expect to pay $1,684.80 in state income taxes, or 3.33% of his income.
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34. Pennsylvania State Income Tax
Single and joint filers pay 3.70% in state taxes if they’re earning any income. Standard deductions, personal exemptions and exemptions for dependents are not applicable.
Federal taxes are not deducted before assessing state tax burdens in Pennsylvania, and other local income taxes might be added.
A single filer making Pennsylvania’s median income of $53,952 can expect to pay $1,656.33 in state income taxes, or 3.07% of his income.
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35. New Mexico State Income Tax
Single Filers
Tax rate by income bracket:
| 1.7% | > | $0 |
| 3.2% | > | $5,500 |
| 4.7% | > | $11,000 |
| 4.9% | > | $16,000 |
Standard deduction: $6,200
Personal exemptions per filer and per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.7% | > | $0 |
| 3.2% | > | $8,000 |
| 4.7% | > | $16,000 |
| 4.9% | > | $24,000 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal taxes are not deducted on state returns in New Mexico, and no other local income taxes are levied.
In New Mexico, a single filer making the median income of $42,127 can expect to pay $1,289.82 in state income taxes, or 3.06% of his income.
36. Michigan State Income Tax
Single and Joint Filers
All residents, regardless of how they’re filing, owe 4.25% of their federal adjusted gross income with modification.
Standard deduction: N/A
Personal exemptions per filer: $3,950
Exemptions per dependent: N/A
Federal tax payments aren’t deducted on the state return in Michigan, and other local municipal or county taxes might also be due.
A single filer making Michigan’s median income of $48,801 can expect to pay $1,474.79 in state income taxes, or 3.02% of his income.
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37. New Jersey State Income Tax
Single Filers
Tax rate by income bracket:
| 1.400% | > | $0 |
| 1.750% | > | $20,000 |
| 3.500% | > | $35,000 |
| 5.525% | > | $40,000 |
| 6.370% | > | $75,000 |
| 8.970% | > | $500,000 |
Joint Filers
Tax rate by income bracket:
| 1.40% | > | $0 |
| 1.75% | > | $20,000 |
| 2.45% | > | $50,000 |
| 3.50% | > | $70,000 |
| 5.525% | > | $80,000 |
| 6.37% | > | $150,000 |
| 8.97% | > | $500,000 |
The following are the same for single and joint filers in New Jersey.
Standard deduction: N/A
Personal exemptions per filer: $1,000
Exemptions per dependent: $1,500
Federal taxes are not deducted on state returns in New Jersey, and some other local municipal and county taxes might apply.
A single filer residing in New Jersey and earning the median income of $61,782 can expect to pay $1,865.71 in state income taxes, or 3.02% of his income.
38. Rhode Island State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 3.75% | > | $0 |
| 4.75% | > | $59,600 |
| 5.99% | > | $135,500 |
Standard deduction: $8,000 for single filers, $16,000 for joint.
Personal exemptions per filer and per dependent: $3,800
Federal taxes are not deducted on the state return in Rhode Island, and no other local income taxes are added.
A single filer earning Rhode Island’s median income of $57,812 will pay roughly $1,725.45 in state income taxes, or 2.98% of his income.
39. Arizona State Income Tax
Single Filers
Tax rate by income bracket:
| 2.59% | > | $0 |
| 2.88% | > | $10,000 |
| 3.36% | > | $25,000 |
| 4.24% | > | $50,000 |
| 4.54% | > | $150,000 |
Standard deduction: $4,945
Personal exemptions per filer: $2,100
Exemptions per dependent: $2,300
Joint Filers
Tax rate by income bracket:
| 2.59% | > | $0 |
| 2.88% | > | $20,000 |
| 3.36% | > | $50,000 |
| 4.24% | > | $100,000 |
| 4.54% | > | $300,000 |
Standard deduction: $9,883
Personal exemptions per filer: $4,200
Exemptions per dependent: $2,300
Federal tax payments aren’t deducted before determining state income tax burdens, and no other local taxes apply to Arizona residents.
A single filer making Arizona’s median income of $50,602 can expect to pay $1,314.52 in state income taxes, or 2.6% of his income.
40. Louisiana State Income Tax
Single Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $12,500 |
| 6% | > | $50,000 |
Standard deduction: N/A
Personal exemptions per filer: $4,500
Exemptions per dependent: $1,000
Joint Filers
Tax rate by income bracket:
| 2% | > | $0 |
| 4% | > | $25,000 |
| 6% | > | $100,000 |
Standard deduction: N/A
Personal exemptions per filer: $9,000
Exemptions per dependent: $1,000
In Louisiana, federal tax payments are deducted on the state filing. Residents don’t owe any other local taxes.
Single filers making Louisiana’s median income of $39,622 can expect to pay $996.20 in state income taxes, or 2.51% of their incomes.
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41. Ohio State Income Tax
Single and Joint Filers
Tax rate by income bracket:
| 0.540% | > | $0 |
| 1.070% | > | $5,200 |
| 2.150% | > | $10,400 |
| 2.690% | > | $15,650 |
| 3.220% | > | $20,900 |
| 3.760% | > | $41,700 |
| 4.300% | > | $83,350 |
| 4.990% | > | $104,250 |
| 5.392% | > | $208,500 |
Standard deduction: N/A
Personal exemptions per filer and per dependent: $1,700
Federal tax payments aren’t deducted for Ohio residents on their state taxes, and other local income taxes might be added.
Single filers making Ohio’s median income of $46,398 can expect to pay taxes worth 2.41% of that income, totaling $1,120.30.
42. North Dakota State Income Tax
Single Filers
Tax rate by income bracket:
| 1.22% | > | $0 |
| 2.27% | > | $36,900 |
| 2.52% | > | $89,350 |
| 2.93% | > | $186,350 |
| 3.22% | > | $405,100 |
Standard deduction: $6,200
Personal exemptions per filer: $3,950
Exemptions per dependent: $3,900
Joint Filers
Tax rate by income bracket:
| 1.22% | > | $0 |
| 2.27% | > | $73,800 |
| 2.52% | > | $148,850 |
| 2.93% | > | $226,850 |
| 3.22% | > | $405,100 |
Standard deduction: $12,400
Personal exemptions per filer and per dependent: $3,900
Federal tax payments are not deducted on state filings in North Dakota and no other local income taxes are levied.
A single filer making North Dakota’s median income of $52,888 will pay roughly $582.70 in state income taxes, or 1.10% of his income.
43. Alaska State Income Tax
Those residing in Alaska can rejoice:The state doesn’t charge its residents any state income tax. However, there are some local municipality income taxes that might apply.
A single filer making Alaska’s median income of $61,137 can expect to pay $0 in state income taxes, or 0% of his income.
44. Florida State Income Tax
Florida does not charge its residents any state income taxes.
In Florida, single filers making the median income of $47,886 can expect to pay $0 in state income taxes, or 0% of his income.
45. Nevada State Income Tax
Nevada residents benefit from the fact that the state does not levy a state income tax.
A single filer earning Nevada’s median income of $45,369 can expect to pay $0 in state income taxes, or 0% of his income.
46. New Hampshire State Income Tax
In New Hampshire, there is no income tax except for income made through capital gains. Single and joint filers pay 5% in taxes for all income from capital gains over $0. The deductions and exemptions for this income tax is as follows:
Standard deduction: N/A
Personal exemptions per filer: $2,400 for single filers, $4,800 for joint filers.
Exemptions per dependent: N/A
Federal taxes are not deducted before assessing the state tax burden in New Hampshire. No other local income taxes apply.
A single filer making the annual median income in New Hampshire of $71,322 can expect to pay $0 in state income taxes, or 0% of his income.
47. South Dakota State Income Tax
No state tax is levied in South Dakota.A single filer making South Dakota’s median income of $54,453 will pay $0 in state income taxes, or 0% of his income.
48. Tennessee State Income Tax
Tennessee does not charge its residents income tax, except for income earned through capital gains.
Single and joint filers all pay the same flat tax of 6% on any capital gains income. Standard deductions and exemptions per dependent are not applicable. Personal exemptions for capital gains income vary: single filers are exempt $1,250 while joint filers get $2,500.
Federal tax payments are not deducted on state returns, and no other local taxes are added. Therefore, a single filer making Tennessee’s median income of $42,499 will pay $0 in state income taxes, or 0% of his income.
49. Texas State Income Tax
Texans don’t pay any taxes to the state on their income.
Single filers making Texas’ median income of $53,027 will pay $0 in state income taxes, or 0% of his income.
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50. Washington State Income Tax
Residents of the State of Washington do not pay any state taxes.
A single filer earning Washington’s median income annually of $60,106 can expect to pay $0 in state income taxes, or 0% of his income.
51. Wyoming State Income Tax
Those residing in Wyoming do not pay state income taxes.
A single filer making Wyoming’s median income of $55,700 can expect to pay $0 in state income taxes, or 0% of his income.
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Edward Stepanyants contributed to this report.
About the Author
Christina Lavingia
Christina Lavingia is a politics and finance reporter. Her articles and commentary have been featured on Yahoo! Finance, The Today Show, MSN Money, Investopedia, MarketWatch, The Huffington Post, Daily Finance, The Motley Fool, U.S. News and Business Insider.
