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STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2007 -- as of January 1, 2007)
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---Tax Rates--- |
# of |
--Income Brackets-- |
---Personal Exemption--- |
Federal
Tax |
| State |
Low |
|
High |
Brac-kets |
Low |
|
High |
Single |
Married |
Child. |
Ded. |
| ALABAMA |
2.0 |
- |
5.0 |
|
3 |
500 |
(b) |
- |
3,000 |
(b) |
|
1,500 |
|
3,000 |
|
300 |
|
* |
| ALASKA |
No State Income Tax |
|
| ARIZONA |
2.59 |
- |
4.57 |
|
5 |
10,000 |
(b) |
- |
150,000 |
(b) |
|
2,100 |
|
4,200 |
|
2,300 |
|
|
| ARKANSAS (a) |
1.0 |
- |
7.0 |
(e) |
6 |
3,599 |
|
- |
30,100 |
|
|
22 |
(c) |
44 |
(c) |
22 |
(c) |
|
| CALIFORNIA (a) |
1.0 |
- |
9.3 |
(w) |
6 |
6,622 |
(b) |
- |
43,468 |
(b) |
|
91 |
(c) |
182 |
(c) |
285 |
(c) |
|
| COLORADO |
4.63 |
|
|
|
1 |
-----Flat rate-----
|
|
-----------None----------- |
|
|
| CONNECTICUT |
3.0 |
- |
5.0 |
|
2 |
10,000 |
(b) |
- |
10,000 |
(b) |
|
12,750 |
(f) |
24,500 |
(f) |
0 |
|
|
| DELAWARE |
2.2 |
- |
5.95 |
|
6 |
5,000 |
|
- |
60,000 |
|
|
110 |
(c) |
220 |
(c) |
110 |
(c) |
|
| FLORIDA |
No State Income Tax |
| GEORGIA |
1.0 |
- |
6.0 |
|
6 |
750 |
(g) |
- |
7,000 |
(g) |
|
2,700 |
|
5,400 |
|
3,000 |
|
|
| HAWAII |
1.4 |
- |
8.25 |
|
9 |
2,400 |
(b) |
- |
48,000 |
(b) |
|
1,040 |
|
2,080 |
|
1,040 |
|
|
| IDAHO (a) |
1.6 |
- |
7.8 |
|
8 |
1,198 |
(h) |
- |
23,964 |
(h) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| ILLINOIS |
3.0 |
|
|
|
1 |
-----Flat rate-----
|
|
2,000 |
|
4,000 |
|
2,000 |
|
|
| INDIANA |
3.4 |
|
|
|
1 |
-----Flat rate-----
|
|
1,000 |
|
2,000 |
|
1,000 |
|
|
| IOWA (a) |
0.36 |
- |
8.98 |
|
9 |
1,343 |
|
- |
60,436 |
|
|
40 |
(c) |
80 |
(c) |
40 |
(c) |
* |
| KANSAS |
3.5 |
- |
6.45 |
|
3 |
15,000 |
(b) |
- |
30,000 |
(b) |
|
2,250 |
|
4,500 |
|
2,250 |
|
|
| KENTUCKY |
2.0 |
- |
6.0 |
|
6 |
3,000 |
|
- |
75,000 |
|
|
20 |
(c) |
40 |
(c) |
20 |
(c) |
|
| LOUISIANA |
2.0 |
- |
6.0 |
|
3 |
12,500 |
(b) |
- |
25,000 |
(b) |
|
4,500 |
(i) |
9,000 |
(i) |
1,000 |
(i) |
* |
| MAINE (a) |
2.0 |
- |
8.5 |
|
4 |
4,550 |
(b) |
- |
18,250 |
(b) |
|
2,850 |
|
5,700 |
|
2,850 |
|
|
| MARYLAND |
2.0 |
- |
4.75 |
|
4 |
1,000 |
|
- |
3,000 |
|
|
2,400 |
|
4,800 |
|
2,400 |
|
|
| MASSACHUSETTS (a) |
5.3 |
|
|
|
1 |
-----Flat rate-----
|
|
4,125 |
|
8,250 |
|
1,000 |
|
|
| MICHIGAN (a) |
3.9 |
|
|
|
1 |
-----Flat rate-----
|
|
3,300 |
|
6,600 |
|
3,300 |
|
|
| MINNESOTA (a) |
5.35 |
- |
7.85 |
|
3 |
21,310 |
(j) |
- |
69,991 |
(j) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| MISSISSIPPI |
3.0 |
- |
5.0 |
|
3 |
5,000 |
|
- |
10,000 |
|
|
6,000 |
|
12,000 |
|
1,500 |
|
|
| MISSOURI |
1.5 |
- |
6.0 |
|
10 |
1,000 |
|
- |
9,000 |
|
|
2,100 |
|
4,200 |
|
1,200 |
|
* (r) |
| MONTANA (a) |
1.0 |
- |
6.9 |
|
7 |
2,300 |
|
- |
14,500 |
|
|
1,980 |
|
3,960 |
|
1,980 |
|
* (r) |
| NEBRASKA (a) |
2.56 |
- |
6.84 |
|
4 |
2,400 |
(k) |
- |
27,001 |
(k) |
|
106 |
(c) |
212 |
(c) |
106 |
(c) |
|
| NEVADA |
No State Income Tax |
| NEW HAMPSHIRE |
State Income Tax is Limited to Dividends and Interest Income Only. |
| NEW JERSEY |
1.4 |
- |
8.97 |
|
6 |
20,000 |
(l) |
- |
500,000 |
(l) |
|
1,000 |
|
2,000 |
|
1,500 |
|
|
| NEW MEXICO |
1.7 |
- |
5.3 |
|
4 |
5,500 |
(m) |
- |
16,000 |
(m) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| NEW YORK |
4.0 |
- |
6.85 |
|
5 |
8,000 |
(b) |
- |
20,000 |
(b) |
|
0 |
|
0 |
|
1,000 |
|
|
| NORTH CAROLINA (n) |
6.0 |
- |
8.0 |
|
4 |
12,750 |
(n) |
- |
120,000 |
(n) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| NORTH DAKOTA (a) |
2.1 |
- |
5.54 |
(o) |
5 |
30,650 |
(o) |
- |
336,550 |
(o) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| OHIO (a) |
0.649 |
- |
6.555 |
|
9 |
5,000 |
|
- |
200,000 |
|
|
1,400 |
(p) |
2,800 |
(p) |
1,400 |
(p) |
|
| OKLAHOMA |
0.5 |
- |
5.65 |
(q) |
7 |
1,000 |
(b) |
- |
10,000 |
(b) |
|
1,000 |
|
2,000 |
|
1,000 |
|
* (q) |
| OREGON (a) |
5.0 |
- |
9.0 |
|
3 |
2,750 |
(b) |
- |
6,851 |
(b) |
|
159 |
(c) |
318 |
(c) |
159 |
(c) |
* (r) |
| PENNSYLVANIA |
3.07 |
|
|
|
1 |
-----Flat rate-----
|
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-----------None----------- |
|
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| RHODE ISLAND |
25.0% Federal tax liability (s) |
|
--- |
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--- |
|
--- |
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--- |
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| SOUTH CAROLINA (a) |
2.5 |
- |
7.0 |
|
6 |
2,570 |
|
- |
12,850 |
|
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| SOUTH DAKOTA |
No State Income Tax |
| TENNESSEE |
State Income Tax is Limited to Dividends and Interest Income Only. |
| TEXAS |
No State Income Tax |
| UTAH |
2.30 |
- |
6.98 |
(t) |
6 |
1,000 |
(b) |
- |
5,501 |
(b) |
|
2,550 |
(d) |
5,100 |
(d) |
2,550 |
(d) |
* (t) |
| VERMONT (a) |
3.6 |
-
|
9.5 |
|
5
|
30,650
|
(u) |
|
336,551 |
(u) |
|
3,400 |
(d) |
6,800 |
(d) |
3,400 |
(d) |
|
| VIRGINIA |
2.0 |
- |
5.75 |
|
4 |
3,000 |
|
- |
17,000 |
|
|
900 |
|
1,800 |
|
900 |
|
|
| WASHINGTON |
No State Income Tax |
| WEST VIRGINIA |
3.0 |
- |
6.5 |
|
5 |
10,000 |
|
- |
60,000 |
|
|
2,000 |
|
4,000 |
|
2,000 |
|
|
| WISCONSIN (a) |
4.6 |
- |
6.75 |
|
4 |
9,160 |
(v) |
- |
137,411 |
(v) |
|
700 |
|
1,400 |
|
700 |
|
|
| WYOMING |
No State Income Tax |
| |
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
| DIST. OF COLUMBIA |
4.5 |
- |
8.7 |
|
3 |
10,000 |
|
- |
40,000 |
|
|
2,400 |
|
4,800 |
|
2,400 |
|
|
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Source: The Federation of Tax Administrators from various sources.
(a)17 states have statutory provision for automatic adjustment of taxbrackets, personal exemption or standard deductions to the rate ofinflation. Massachusetts, Michigan, Nebraska and Ohio indexes thepersonal exemption amounts only.
(b) For joint returns, the taxes are twice the tax imposed on half the income.
(c) tax credits.
(d) These states allow personal exemption or standard deductions asprovided in the IRC. Utah allows a personal exemption equal tothree-fourths the federal exemptions.
(e) A special tax table is available for low income taxpayers reducing their tax payments.
(f)Combined personal exemptions and standard deduction. Anadditional tax credit is allowed ranging from 75% to 0% based on stateadjusted gross income. Exemption amounts are phased out forhigher income taxpayers until they are eliminated for householdsearning over $56,500.
(g) The tax brackets reported are for single individuals. Formarried households filing separately, the same rates apply to incomebrackets ranging from $500 to $5,000; and the income brackets rangefrom $1,000 to $10,000 for joint filers.
(h) For joint returns, the tax is twice the tax imposed on halfthe income. A $10 filing tax is charge for each return and a $15credit is allowed for each exemption.
(i) Combined personal exemption and standard deduction.
(j) The tax brackets reported are for single individual. Formarried couples filing jointly, the same rates apply for income under$31,150 to over $123,751. A 6.4% AMT rate is also applicable.
(k) The tax brackets reported are for single individual. Formarried couples filing jointly, the same rates apply for income under$4,000 to over $50,001.
(l) The tax brackets reported are for single individuals. Formarried couples filing jointly, the tax rates range from 1.4% to 8.97%(with 7 income brackets) applying to income brackets from $20,000 toover $500,000.
(m) The tax brackets reported are for single individuals. Formarried couples filing jointly, the same rates apply for income under$8,000 to over $24,000. Married households filing separately paythe tax imposed on half the income.
(n) The tax brackets reported are for single individuals. Formarried taxpayers, the same rates apply to income bracketsranging from $21,250 to $200,000. Lower exemption amountsallowed for high income taxpayers. Tax rate scheduled to decrease aftertax year 2007.
(o) The tax brackets reported are for single individuals. Formarried taxpayers, the same rates apply to income bracketsranging from $51,200 to $336,551. An additional $300personal exemption is allowed for joint returns or unmarried head ofhouseholds.
(p) Plus an additional $20 per exemption tax credit.
(q)The rate range reported is for single persons not deducting federalincome tax. For married persons filing jointly, the same ratesapply to income brackets ranging from $2,000 to $15,000. Separateschedules, with rates ranging from 0.5% to 10%, apply to taxpayersdeducting federal income taxes.
(r) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and to $5,000 in Oregon.
(s) Federal Tax Liability prior to the enactment of Economic Growth and Tax Relief Act of 2001.
(t) One half of the federal income taxes are deductible. Taxpayer hasan option of using the standard brackets and rates with all deductions,or paying a flat 5.35% of income with limited deductions.
(u)The tax brackets reported are for single individuals. For marriedcouples filing jointly, the same rates apply for income under $51,200to over $336,551.
(v)The tax brackets reported are for single individuals. For marriedtaxpayers, the same rates apply to income brackets ranging from $12,210to $183,211. An additional $250 exemption is provided for each taxpayeror spouse age 65 or over.
(w) An additional 1% tax is imposed on taxable income over $1 million.
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