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State Income Tax Rates

Updated July 1997

(Numbers next to states refer to footnotes at the end of the table)

ALABAMA 1

$0 to  $1,000  2%
Next     5,000   4%
Over     6,000  5%

ALASKA   0%

ARIZONA 2

$0 to       $10,000  3%
Next         15,000   3.5%
Next         25,000  4.2%
Next       100,000  5.2%
150,000 and over   5.6%

ARKANSAS

$0 to     $2,999  1%
Next        3,000  2.5%
Next        3,000  3.5%
Next        6,000  4.5%
Next      10,000  6%
25,000 or over  7%

CALIFORNIA 3

$0 to            $4,908........ ..................1%
Next             6,724........................... 2%
Next             6,724........................... 4%
Next             7,127........................... 6%
Next             6,723........................... 8%
32,207 and over.............................. 9.3%

COLORADO 4
5%  of federal taxable income with modifications

CONNECTICUT 5
$0 to 4,500 ....................................  3%
over 4,500 ......................................  4.5%

DELAWARE

$0 to      $2,000  0
$2,000 to 5,000  3.2%
Next        5,000  5%
Next      10,000  6%
Next         5,000  6.35%
Next        5,000  6.65%
over 30,000 .  7.1%

DISTRICT OF COLUMBIA

$0 to  $10,000  6%
Next   10,000  8%
Over    20,000  9.5%

FLORIDA  0%

GEORGIA 6

$0 to $1,000  1%
Next    2,000  2%
Next    2,000  3%
Next    2,000  4%
Next    3,000  5%
Over  10,000  6%

HAWAII 7

$0 to $3,000  2%
Next    2,000  4%
Next    2,000  6%
Next    4,000  7.25%
Next  10,000  8%
Next  10,000  8.75%
Next  10,000  9.5%
Over  41,000  10%

IDAHO 8

$0 to   $2,000  2%
Next      2,000  4%
Next      2,000  4.5%
Next      2,000  5.5%
Next      2,000  6.5%
Next      5,000  7.5%
Next    25,000  7.8%
Over   40,000  8.2%

ILLINOIS 9
3% of federal adjusted gross income

INDIANA 10
3.4% of adjusted gross income

IOWA 11

$0 to $1,089   .4%
Next   1,089   .8%
Next   2,178   2.7%
Next   5,445   5%
Next   6,534   6.8%
Next   5,445   7.2%
Next 10,890   7.55%
Next 16,335   8.8%
Over 49,005   9.98%

KANSAS 12

$0 to $20,000   4.4%
Next   10,000   7.50%
Over   30,000   7.75%

KENTUCKY

$0 to     $3,000  2%
Next       1,000  3%
Next       1,000  4%
Next       3,000  5%
8,000 and over  6%

LOUISIANA 13

$0 to $10,000   2%
Next   40,000   4%
Over   50,000   6%

MAINE 14
 
$0 to       $8,250  2%
Next         8,250  4.5%
Next       16,500  7%
$33,000 or more  8.5%

MARYLAND

$0 to $1,000   2%
Next   1,000   3%
Next   1,000   4%
Over  3,000             5%
MASSACHUSETTS  15
see footnote

MICHIGAN16
4.4% of the federal adjusted gross income with modifications

MINNESOTA 17

$0 to        $23,490  6%
$23,490 to 93,340  8%
Over         93,340  8.5%

MISSISSIPPI

$0 to  $5,000  3%
Next    5,000  4%
Over   10,000  5%

MISSOURI

$0 to   $1,000  1.5%
Next     1,000  2%
Next     1,000  2.5%
Next     1,000  3%
Next     1,000  3.5%
Next     1,000  4%
Next     1,000  4.5%
Next     1,000  5%
Next     1,000  5.5%
Over       9,000  6%

MONTANA 18

$0 to   $1,900  2%
Next     1,900  3%
Next     3,800  4%
Next      3,800  5%
Next     3,800  6%
Next     3,800  7%
Next     7,500  8%
Next   11,400  9%
Next   28,500  10%
Over   64,600  11%
 
NEBRASKA 19

1st     $ 4,000  2.62%
Next   26,000  3.65%
Next   16,750  5.24%
Over   46,750  6.99%

NEVADA  0%

NEW HAMPSHIRE 20  0%
 see footnote

NEW JERSEY 21

$0 to  $20,000  1.4%
Next    30,000  1.75%
Next    20,000  2.45%
Next    10,000  3.50%
Next    70,000  5.525%
Over  150,000  6.37%

NEW MEXICO 22

$0 to  $8,000    1.7%
Next    8,000   3.2%
Next    8,000   4.7%
Next  16,000   6%
Next  24,000   7.1%
Next  36,000   7.9%
Over  100,000   8.5%

NEW YORK 23

$0 to $11,000  4.0%
Next     5,000  5.0%
Next     6,000  6.0%
Next     4,000  7.0%
Over   26,000  7.125%

NORTH CAROLINA 24

$0 to  $21,250  6%
Next    78,750  7%
Over  100,000  7.75%

NORTH DAKOTA 25

$0 to $3,000  2.67%
Next    2,000  4%
Next    3,000  5.33%
Next    7,000  6.67%
Next  10,000  8%
Next  10,000  9.33%
Next  15,000  10.67%
Over  50,000  12%

OHIO

$0 to   $5,000  0.693%
Next      5,000  1.387%
Next      5,000  2.775%
Next      5,000  3.469%
Next    20,000  4.162%
Next    40,000  4.857%
Next    20,000  5.550%
Next  100,000  6.44%

OKLAHOMA 26

$0 to  $2,000  0.5%
Next    3,000  1%
Next    2,500  2%
Next    2,300  3%
Next    2,400  4%
Next    2,800  5%
Next    6,000  6%
Remainder  7%

OREGON 27

$0 to $4,400  5%
4,401 to 11,100     7%
Over 11,100     9%

PENNSYLVANIA 28
2.8% of taxable compensation

RHODE ISLAND 29
27.5% of federal income tax liability

SOUTH CAROLINA 30

$0 to       $2,250  2.5%
Next          2,250  3%
Next          2,250  4%
Next          2,250  5%
Next          2,250  6%
$11,251 or over  7%

SOUTH DAKOTA  0%

TENNESSEE 31  0%

TEXAS    0%

UTAH 32

$0 to          $1,500   2.55%
Next            1,500   3.5%
Next           1,500   4.4%
Next            1,500   5.35%
Next           1,500   6.0%
Over            7,500   7.0%

VERMONT 33
25% of federal income tax liability

VIRGINIA

$0 to        $3,000   2%
Next           2,000   3%
Next        12,000   5%
Over         17,000   5.75%

WASHINGTON   0%

WEST VIRGINIA 34

$0 to        $10,000   3%
Next          15,000   4%
Next         15,000   4.5%
Next         20,000   6%
Over         60,000   6.5%
 

WISCONSIN 35

$0 to $10,000  4.9%
Next   10,000  6.55%
Over   20,000   6.93%

WYOMING  0%
 
 
 

 Footnotes to Tax Tables

1. Alabama:  Rates shown are for married persons filing jointly.  Single persons, heads of families, married persons filing separately, and estates or trusts are taxed at 2% of the first $500 of taxable income, 4% on the next $2,500, and 5% on any excess over $3,000.

2. Arizona:  Rates for married persons filing jointly and heads of households range from 3.0% on the first $20,000 of taxable income to 5.6% of taxable income over $300,000.

3. California:  Married persons filing joint returns must split their income.  Rates for heads of households range from 1% on the first $9,817 of taxable income to 9.3% of taxable income over $43,839.

4.   Colorado:  5% of federal taxable income with modifications, plus 3.75% of modified federal alternative minimum taxable income.

5. Connecticut::  Special rates apply for heads of households.  Taxpayers subject to alternative minimum tax pay an additional minimum tax equal to 19% of federal tentative minimum tax or 5% of adjusted federal alternative minimum taxable income, whichever is less.

6. Georgia:  Rates are for married persons filing jointly and heads of households.  Rates for single persons range from 1% on taxable income not over $750 to $230 plus 6% on the amount of taxable income over $7,000.  Married persons filing separately are tested at rates ranging from 1% of taxable income not over $500 to $170 plus 6% on the amount of taxable income over $5,000.

7. Hawaii:  Rates for heads of households range from 2% of taxable income not over $1,500 to 10% of taxable income over $41,000.  Rates for other unmarried individuals, married persons filing separate and estates and trust range from 2% of taxable income not over $1,500 to 10% of taxable income over $20,500.

8. Idaho:  An additional $10 tax is due from every taxpayer required to file and income tax return except blind persons and persons receiving public assistance.  Rates shown above are for married persons filing jointly.  The tax on single taxpayers and taxpayers filing separately ranges from 2% of the first $1,000 of taxable income to 8.2% of taxable income over $20,000.
 

9. Illinois:  3% of federal adjusted gross income with modifications.

10. Indiana:  3.4% of federal adjusted gross income with modifications.

11. Iowa:  No tax is imposed on a marrried taxpayer whose net income is $13,500 or less including income of spouse.  No tax is due from single taxpayers who are not heads of households or surviving spouses if net income is $9,000 or less.

12. Kansas:  Rates shown are for individuals, heads of households and married persons filing individually.  Rates for married individuals filing joint returns are 3.5% of the first $30,000 of taxable income, 6.25% of the next $30,000, and 6.45% of taxable income over $60,000.

13. Louisiana:  The amount of tax due is determined from tax tables.  These amounts are doubled (rates remain the same) for taxpayers filing joint returns.

14. Maine:  Rates shown above are for marrried taxpayers, widows and widowers filing joint federal returns.  Rates for single persons and married persons filing separately range from 2% of the first $4,150 to $846 plus 8.5% of taxable income of $16,500 or over.  Rates for heads and households range from 2% if taxable income is not over $6,200 to  $1,268 plus 8.5% if taxable income is $24,750 or over.

15. Massachusetts:  Part A income - Interest, dividends, net capital gains.............................12%
 Part B income ....................................5.95%, Part C income.......................see tax specialist
 
16. Michigan:  4.4% of federal adjusted gross income with modifications.  Persons with business activity allocated or apportioned to Michigan are also subject to a single business tax of 2.30% on an adjusted tax base.  The first $45,000 of the tax base is exempt.

17. Minnesota:  Rates shown are for married taxpayers filing joint returns.  For single taxpayers, rates range from 6% of the first $16,070 of taxable income to 8.5% of taxable income over $52,790.  For heads of households, rates range from 6% of the first $19,780 of taxable income to 8.5% of taxable income over $75,500.

18. Montana:  Personal income tax exemptions and tax brackets have been indexed for inflation.

19. Nebraska:  Rates shown are for married couples filing jointly and qualified surviving spouses.  Rates for married couples filing separately range between 2.62% of the first $2,000 and 6.99% of taxable income over $23,375.  Rates for heads of households range between 2.62% of the first $3,800 of taxable income and 6.99% of taxable income over $35,000.  Rates for single individuals range between 2.62% of the first $2,400 of taxable income to 6.99% of taxable income over $26,500.  Personal exemption amounts are replaced by a personal credit.  Individuals may subtract from their income tax liability $72 for each exemption on their federal returns.

20. New Hampshire:  5% on income from interest and dividends.

21. New Jersey:  Rates shown are for married persons filing jointly, heads of households, and surviving spouses.  Rates for other taxpayers range from 1.4% of the first $20,000 of taxable income to 6.37% of taxable income over $75,000.

22. New Mexico:  Rates shown are for married taxpayers filing jointly and surviving spouses.  Rates for married taxpayers filing separately range from 1.7% of the first $4,000 of taxable income to 8.5% of income over $50,000.  Rates for single individuals and estates and trusts range from 1.7% of the first $5,500 of taxable income to 8.5% of income over $65,000.  Rates for heads of households range from 1.7% of the first $7,000 of taxable income to 8.5% of income over $83,000.
 
 

23. New York:  Rates shown are for resident married persons filing joint returns and surviving spouses.  Rates for resident heads of households range from 4% of the first $7,500 of taxable income to 7.125% of taxable income over  $17,000.  Rates for resident single persons, married individuals filing separately and estates and trusts range from 4% of the first $5,500 of taxable income to 7.125% of taxable income over $13,000.

24. North Carolina:  Rates shown are for married persons filing joint returns.  Rates for married persons filing separate returns range from 6% of income under $10,625 to 7.75% of taxable income over $50,000.  Rates for heads of households range from 6% of income under $17,000 to 7.75% of income over $80,000.  Rates for single individuals range from 6% of income under $12,750 to 7.75% of income over $60,000.

25. North Dakota:  Individuals, estates and trusts  may elect to compute their income tax at the rate of 14% of the taxpayer’s adjusted federal income tax liability for the tax year.

26. Oklahoma:  For single individuals and married individuals filing separately not deducting federal income tax, rates range from 1/2% of the first $1,000 of taxable income to 7% of such income over $10,000.  For single persons and married individuals filing separately who deduct federal income tax, rates range from 1/2% of the first $1,000 of taxable income to 10% of such income over $16,000.  Nonresident aliens, 8% of Oklahoma taxable income.

27. Oregon:  Tax rates above are for married persons filing jointly, heads of household, and qualifying widow(er)s.  Tax rates for single persons and married persons filing seperately are 5% of the first $2,200, 7% of the next $3,350 and 9% of income over $5,550.

28. Pennsylvania:  2.8% of taxable compensation, net profits, net gains from the sale of property, rent, royalties, patents or copyrights, income from estates or trusts, dividends, interest and winnings.

29. Rhode Island:  27.5% of federal income tax liabilty.

30. South Carolina:  tax credit amounts shown have been indexed for inflation.

31. Tennessee:  6% on dividends and interest.
 
32. Utah:  Rates shown are for married persons filing jointly or heads of households.  Rates for single taxpayers, married persons filing separately and estates and trusts range from 2.55% of adjusted federal taxable income not over $750 to $165.50 plus 7% of adjusted federal taxable income over $3,750.  In determining Utah taxable income, 25% of federal personal exemptions are added back.  The exemption amounts shown reflect this add-back.

33. Vermont:  25% of federal income tax liability.

34. West Virginia:  For married taxpayers filing separately, rates range from 3% of taxable income not over $5,000 to 6.5% of taxable income over $30,000.

35. Wisconsin:  Rates shown are for married persons filing jointly.  Rates for married persons filing separately range between 4.9% of the first $5,000 of taxable income and 6.93% of taxable income over $10,000.  The rates for fiduciaries and single individuals range between 4.9% of the first $7,500 of taxable income and 6.93% of taxable income over $15,000.
 

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