State Income Tax Rates Explained

Here's how much you'll pay in state income tax.

The federal government income tax collected by the IRS applies to all Americans regardless of where you live, but the rules for state income tax rates and how you pay taxes can be vastly different from those of the IRS depending on your state’s income tax structure. State income tax systems fall into three broad categories: fixed or flat income taxes, progressive income taxes, and no income taxes.

Fixed rates or flat rates, as the name implies, have a single tax bracket regardless of how much you make. Progressive income tax, the most commonly used system, refers to tax rates that increase incrementally for people with more taxable income. Some states, like Alaska and Florida, have high sales tax or property taxes to compensate for the fact that they are among the few states with no income tax.

Here’s what you need to know about state income tax rates, including states with no income tax.

States With Flat Tax Rates

With flat tax rates, you pay the same tax rate no matter how much income you have. Many states have moved away from flat-tax structures because critics claim that they unfairly burden low- and middle-class taxpayers. Illinois, however, which imposes a 3.75 percent fixed tax, has a flat tax because when the tax was first implemented, it was unclear whether a progressive income tax was constitutional under the state constitution, and the law hasn’t been changed since then.

Here are the states that impose a flat tax rate on their citizens:

StateSingle Filer RatesMarried Jointly Rates
Colorado4.63%4.63%
Illinois4.95%4.95%
Indiana3.23%3.23%
Massachusetts5.10%5.10%
Michigan4.25%4.25%
New Hampshire5.00%5.00%
North Carolina5.50%5.50%
Pennsylvania3.07%3.07%
Tennessee5.00%5.00%
Utah5.00%5.00%
  Source: State tax websites

States With Progressive Tax Rates

With progressive tax rates, most states have separate tax brackets that depend on how much you earn. The idea is that people in higher income brackets can afford to pay more taxes. More brackets can lead to more complexity.

Some states have just a few brackets, like Alabama or Rhode Island, which have just three each. California and Missouri both tip the scales with 10 different tax rates. And sometimes a state’s tax brackets are as easy as 1, 2, 3, like Montana, where the first five tax brackets are 1 percent, 2 percent, 3 percent, 4 percent and 5 percent.

In other states, tax bracketing looks like budgeting to the penny. Take Arizona, for example, which has tax brackets at an exacting 2.59 percent, 2.88 percent, 3.36 percent, 4.24 percent and 4.54 percent.

Here are the standard tax brackets for the states with progressive income tax rates:

StateSingle Filer RatesMarried Jointly Rates
Alabama2.00% = $1-$4992.00% = $1-$999
4.00% = $500-$2,9994.00% = $1,000-5,999
5.00% > $3,0005.00% > $6,000
Arizona2.59%-3.36% = $1-$50,8892.59%-3.36% = $1-$101,778
4.24% = $50,890-$152,6674.24% = $101,779-$305,335
4.54% > $152,6684.54% > $305,336
Arkansas0.90%-3.50% = $1-$21,2980.90%-3.50% = $1-$21,298
4.50%-6.00% = $21,999-$35,0984.50%-6.00% = $21,999-$35,098
6.90% > $35,0996.90% > $35,099
California1.00%-4.00% = $1-$268,7491.00%-6.00% = $1-$537,499
8.00%-10.30% = $268,750-$322,4988.00%-10.30% = $537,500-$644,997
11.30%-13.30% > $322,49911.30%-13.30% > $644,998
Connecticut3.00%-5.50% = $1-$249,9993.00%-5.50% = $1-$499,999
6.00%-6.90% = $250,000-$499,9996.00%-6.90% = $500,000-$999,999
6.99% > $500,0006.99% > $1,000,000
Delaware2.20%-4.80% = $2,000-$19,0002.20%-4.80% = $2,000-$19,000
5.20%-5.55% = $20,000-$59,9995.20%-5.55% = $20,000-$59,999
6.60% > $60,0006.60% >$60,000
District of Columbia4.00%-6.50% = $1-$59,9994.00%-6.50% = $1-$59,999
8.50% =$60,000-$349,9998.50% =$60,000-$349,999
8.75%-8.95% > $350,0008.75%-8.95% > $350,000
Georgia1.00%-3.00% = $1-$3,7491.00%-3.00% = $0-$4,999
4.00%-5.00% = $3,750-$6,9994.00%-5.00% = $5,000-$9,999
6.00% > $7,0006.00% > $10,000
1.40%-6.40% = $1-$13,3991.40%-6.40% = $1-$28,799
Hawaii7.20%-7.90% = $19,200-$47,9997.20%-7.90% = $38,400-$95,999
8.25% > $48,0008.25% > $96,000
1.60%-4.10% = $1-$4,3611.60%-4.10% = $1-$8,723
Idaho5.10%-6.10% = $4,362-$7,2695.1%-6.10% = $8,724-$14,539
7.10%-7.40% > $7,2707.10%-7.40% > $14,540
0.36%-6.12% = $1-$23,5940.36%-6.12% = $1-$23,594
Iowa6.48%-7.92% = $23,595-$70,7846.48%-7.92% = $23,595-$70,784
8.98% > $70,7858.98% > $70,785
2.70%=$0-$14,9992.70% = $0-$29,999
Kansas4.60% = $15,000-$29,9994.60% = $30,000-$59,999
2.00%-4.00% = $1-$4,9992.00%-4.00% = $1-$4,999
Kentucky5.00% = $5,000-$7,9995.00% = $5,000-$7,999
5.80%-6% > $8,0005.80%-6% >$8,000
2.00% = $1-$12,4992.00% = $1-$24,999
Louisiana4.00% = $12,500-$49,9994.00% = $25,000-$99,999
6.00% > $50,0006.00% > $100,000
5.80% = $1-$21,0495.80% = $1-$42,098
Maine6.75% = $21,050-$49,9996.75% = $42,099-$74,998
7.15%-10.15% > $50,0007.15%-10.15% > $74,999
2.00%-4.75% =  $1-$99,9992.00%-4.75% = $1-$149,999
Maryland5.00%-5.50% = $100,000-$249,9995.00%-5.50% = $150,000-$299,999
5.75% > $250,0005.75% > $300,000
5.35% = $1-$25,3895.35% = $1-$37,109
Minnesota7.05% = $25,390-$83,3997.05% = $37,110-$147,449
7.85%-9.85% > $83,4007.85%-9.85% > $147,450
3.00% = $1-$4,9993.00% = $1-$4,999
Mississippi4.00% = $5,000-$9,9994.00% = $5,000-$9,999
5.00% > $10,0005.00% > $10,000
1.50%-3.00% = $1-$4,0311.50%-3.00% = $1-$4,031
Missouri3.50%-5.00% = $4,032-$8,0633.50%-5.00% = $4,032-$8,063
5.50%-6.00% > $8,0645.50%-6.00% > $8,064
1.00%-3.00% = $1-$7,8991.00%-3.00% = $1-$7,899
Montana4.00%-6.00% = $7,900-$17,5994.00%-6.00% = $7,900-$17,599
6.90% > $17,6006.90% > $17,600
2.46% = $1-3,0892.46% = $1-6,169
Nebraska3.51% = $3,090-$18,5093.51% = $6,170-$37,029
5.01%-6.84% > $18,5105.01%-6.84% > $37,030
1.40% = $1-$19,9991.40% = $1-$19,999
New Jersey1.75%-5.53% = $20,000-$74,9991.75% = $20,000-$149,999
6.37%-8.97% > $75,0006.37%-8.97% > $150,000
1.70% = $1-$5,4991.70% = $1-$7,999
New Mexico3.20% = $5,500-$10,9993.20% = $8,000-$15,999
4.70%-4.90% > $11,0004.70%-4.90% > $16,000
4.00%-6.45% = $1-$80,6494.00%-6.45% = $1-$161,549
New York6.65%-6.85% = $80,650-$1,077,5496.65%-6.85% = $161,550-$2,155,349
8.82% > $1,077,5508.82% > $2,155,350
1.10% = $1-$37,9491.10% = $1-$63,399
North Dakota2.04%-2.27% = $37,950-$191,6492.04%-2.27% = $63,400-$233,349
2.64%-2.90% > $191,6502.64%-2.90% > $233,350
0.50%-2.48% = $1-$21,0990.50%-2.48% = $1-$21,099
Ohio2.97%-3.96% = $21,100-$105,2992.97%-3.96% = $21,100-$105,299
4.60%-5.00% > $105,3004.60%-5.00% > $105,300
0.50%-1.00% = $1-$2,4990.50%-1.00% = $1-$4,999
Oklahoma2.00%-4.00% = $2,500-$7,1992.00%-4.00% = $5,000-$12,199
5.00% > $7,2005.00% > $12,200
5.00% = $1-3,3495.00% = $1-$6,699
Oregon7.00%-9.00% = $3,350-$124,9997.00%-9.00% = $6700-$249,999
9.90% > $125,0009.90% > $250,000
 3.75% = $1-$61,299 3.75% = $1-$61,299
Rhode Island 4.75% = $61,300-$139,399 4.75% = $61,300-$139,399
 5.99% > $139,400 5.99% > $139,400
 0.00%-3.00% = $1-$5,859 0.00%-3.00% = $1-$5,859
South Carolina 4.00%-5.00% = $5,860-$11,719 4.00%-5.00% = $5,860-$11,719
 6.00%-7.00% > $11,720 6.00%-7.00% > $11,720
 3.55% = $1-$37,949 3.55% = $1-$63,349
Vermont 6.80%-7.80% = $37,950-$191,649 6.80%-7.80% = $63,350-$233,349
 8.80%-8.95% > $191,650 8.80%-8.95% > $233,350
 2.00%-3.00% = $1-$4,999 2.00%-3.00% = $1-$4,999
Virginia 5.00% = $5,000-$16,999 5.00% = $5,000-$16,999
 5.75% > $17,000 5.75% > $17,000
 3.00%-4.00% = $1-$24,999 3.00%-4.00% = $1-$24,999
West Virginia 4.50%-6.00% = $25,000-$59,999 4.50%-6.00% = $25,000-$59,999
 6.50% > $60,000 6.50% > $60,000
 4.00%-5.84% = $1-$22,469 4.00%-5.84% = $1-$29,959
Wisconsin 6.27% = $22,470-$247,349 6.27% = $29,960-$329,809
 7.65% > $247,350 7.65% > $329,810
  Source: Tax Foundation

States With No Income Tax

Out of the 50 U.S. states, only seven have no income tax. Beginning in 2022, however, Tennessee is slated to be the eighth when its hall tax is repealed — a move which will leave New Hampshire as the only state that charges a tax on interest and dividends.

Just because a state doesn’t charge income tax doesn’t mean citizens are off the hook from taxes. In fact, some of the taxes imposed by no-income-tax states might add up to be much higher than the same taxes imposed in other states. Or the state might charge taxes on items that aren’t taxed in other states.

Here are the current states that do not have an income tax:

  • Alaska
  • Florida
  • Nevada
  • South Dakota
  • Texas
  • Washington
  • Wyoming

Up Next: Sales Tax by State — Here’s How Much You’re Really Paying

Before you pack your bags and to move to another state, it’s helpful to know its tax structure. Although a state might not impose an income tax, that doesn’t mean you won’t have to account for taxes in other ways. And the tax laws of some states might not be as friendly toward high earners, business owners or retirees.