2025 State Income Tax Rates and How They Work

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What is a state income tax?
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
Types of state income tax
1. States with no income tax
2. States with flat income tax rates
3. States with progressive tax structures
2025 state tax rates
Income tax rates by state (2025)
State | Tax rates |
---|---|
Alabama | 2% to 5% |
Alaska | Does not have state income tax. |
2.5%. | |
Arkansas | 2% to 3.9%. |
1% to 13.3% | |
4.4%. | |
Connecticut | 2% to 6.99%. |
Delaware | 2.2% to 6.6%. |
District of Columbia | 4% to 10.75%. |
Does not have state income tax. | |
5.39%. | |
Hawaii | 1.4% to 11%. |
Idaho | 5.695%. |
4.95%. | |
Indiana | 3%. |
Iowa | 3.8%. |
Kansas | 5.2% to 5.58%. |
Kentucky | 4%. |
Louisiana | 3%. |
Maine | 5.8% to 7.15%. |
Maryland | 2% to 5.75%. |
5% to 9%. | |
Michigan | 4.25%. |
Minnesota | 5.35% to 9.85%. |
Mississippi | 4.4%. |
Missouri | 2% to 4.7%. |
Montana | 4.7% to 5.9%. |
Nebraska | 2.46% to 5.2%. |
Nevada | Does not have state income tax. |
New Hampshire | Does not have state income tax. |
New Jersey | 1.4% to 10.75%. |
New Mexico | 1.5% to 5.9%. |
4% to 10.9%. | |
North Carolina | 4.25%. |
North Dakota | 1.95% to 2.5%. |
2.75% to 3.5%. | |
Oklahoma | 0.25% to 4.75%. |
Oregon | 4.75% to 9.9%. |
Pennsylvania | 3.07%. |
Rhode Island | 3.75% to 5.99%. |
South Carolina | 0% to 6.2%. |
South Dakota | Does not have state income tax. |
Tennessee | Does not have state income tax. |
Texas | Does not have state income tax. |
Utah | 4.55%. |
Vermont | 3.35% to 8.75%. |
Virginia | 2% to 5.75%. |
Washington | Does not have state income tax. 7% long-term capital gains tax on profits above the state's standard deduction. An additional 2.9% tax applies to gains that exceed the exclusion by $1 million. |
West Virginia | 2.22% to 4.82%. |
Wisconsin | 3.5% to 7.65%. |
Wyoming | Does not have state income tax. |
Sources: Tax Foundation and state tax department websites. |
State Tax Hub
Learn more about how your state taxes income, who is considered a resident, and other important state tax deadlines and due dates.
When are state income tax returns due?
Highest and lowest taxed states
- Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
- State: $0 to $69 per state.
- Expert help or full service filing is available with an upgrade to Live packages for a fee.
State tax rates (2021-2024)
2024 state tax rates
State | Tax rates | Lowest and highest tax bracket (income) |
---|---|---|
Alabama | 2%-5%. | $500-$3,000. |
Alaska | Does not have state income tax. | |
2.5%. | Flat rate. | |
Arkansas | 2%-4.4%. | $4,400-$8,800. |
1%-13.3%. | $10,412-$1,000,000. | |
4.25%. | Flat rate. | |
Connecticut | 2%-6.99%. | $10,000-$500,000. |
Delaware | 2.2%-6.6%. | $2,000-$60,000. |
District of Columbia | 4%-10.75%. | $10,000-$1,000,000. |
Does not have state income tax. | ||
5.49%. | Flat rate. | |
Hawaii | 1.4%-11%. | $2,400-$200,000. |
Idaho | 5.8%. | Flat rate. |
4.95%. | Flat rate. | |
Indiana | 3.05%. | Flat rate. |
Iowa | 4.4%-5.7%. | $6,210-$31,050. |
Kansas | 3.1%-5.7%. | $15,000-$30,000. |
Kentucky | 4%. | Flat rate. |
Louisiana | 1.85%-4.25%. | $12,500-$50,000. |
Maine | 5.8%-7.15%. | $26,050-$61,600. |
Maryland | 2%-5.75%. | $1,000-$250,000. |
5%-9%. | Flat tax of 5%. Income over $1,000,000 is subject to a 9% rate. | |
Michigan | 4.25%. | Flat rate. |
Minnesota | 5.35%-9.85%. | $31,690-$193,240. |
Mississippi | 4.7%. | Flat rate. |
Missouri | 2%-4.8%. | $1,273-$8,911. |
Montana | 4.7%-5.9%. | Income over $20,500 is subject to a 5.9% rate. |
Nebraska | 2.46%-5.84%. | $3,700-$35,730. |
Nevada | Does not have state income tax. | |
New Hampshire | Does not have state income tax. 3% flat tax on dividends and interest income only. | |
New Jersey | 1.4%-10.75%. | $20,000-$1,000,000. |
New Mexico | 1.7%-5.9%. | $5,500-$210,000. |
4%-10.9%. | $8,500-$25,000,000. | |
North Carolina | 4.5%. | Flat rate. |
North Dakota | 1.95%-2.5%. | $44,725-$225,975. |
2.75%-3.5%. | $26,050-$92,150. | |
Oklahoma | 0.25%-4.75%. | $1,000-$7,200. |
Oregon | 4.75%-9.9%. | $4,300-$125,000. |
Pennsylvania | 3.07%. | Flat rate. |
Rhode Island | 3.75%-5.99%. | $77,450-$176,050. |
South Carolina | 0%-6.3%. | $3,460-$17,330. |
South Dakota | Does not have state income tax. | |
Tennessee | Does not have state income tax. | |
Texas | Does not have state income tax. | |
Utah | 4.65%. | Flat rate. |
Vermont | 3.35%-8.75%. | $45,400-$229,550. |
2%-5.75%. | $3,000-$17,000. | |
Washington | Does not have state income tax. 7% long-term capital gains tax on profits of $270,000 or more. | |
West Virginia | 2.36%-5.12%. | $10,000-$60,000. |
Wisconsin | 3.5%-7.65%. | $14,320-$315,310. |
Wyoming | Does not have state income tax. | |
Sources: Tax Foundation and state tax department websites. |
2023 state tax rates
State | Tax rates | Lowest and highest tax bracket (income) |
---|---|---|
Alabama | 2%-5%. | $500-$3,001. |
Alaska | Does not have state income tax. | |
2.5%. | Flat rate. | |
Arkansas | 0%-4.7%. | $5,100-$87,000. |
4.4%. | Flat rate. | |
1%-13.3%. | $10,099-$1,000,000. | |
Connecticut | 3%-6.99%. | $10,000-$500,000. |
Delaware | 0%-6.6%. | $2,000-$60,001. |
District of Columbia | 4%-10.75%. | $10,000-$1,000,000. |
Does not have state income tax. | ||
1%-5.75%. | $750-$7,001. | |
Hawaii | 1.4%-11%. | $2,400-$200,000. |
Idaho | 5.8%. | Flat rate. |
4.95%. | Flat rate. | |
Indiana | 3.15%. | Flat rate. |
Iowa | 4.4%-6%. | $6,000-$75,000. |
Kansas | 3.1%-5.7%. | $15,000-$30,000. |
Kentucky | 4.5%. | Flat rate. |
Louisiana | 1.85%-4.25%. | $12,500-$50,001. |
Maine | 5.8%-7.15%. | $24,500-$58,050. |
Maryland | 2%-5.75%. | $1,000-$250,000. |
5%-9%. | $8,000–$1,000,000. | |
Michigan | 4.05%. | Flat rate. |
Minnesota | 5.35%-9.85%. | $30,070-$183,341. |
Mississippi | 0%-5%. | $10,001 and over is subject to a 5% flat rate. |
Missouri | 0%-4.95%. | $1,207-$8,449. |
Montana | 1%-6.75% | $3,600-$21,600. |
Nebraska | 2.46%-6.64%. | $3,700-$35,730. |
Nevada | Does not have state income tax. | |
New Hampshire | Does not have state income tax. | |
New Jersey | 1.4%-10.75%. | $20,000-$1,000,000. |
New Mexico | 1.7%-5.9%. | $5,500-$210,000. |
4%-10.9%. | $8,500-$25,000,000. | |
North Carolina | 4.75%. | Flat rate. |
North Dakota | 0%-2.5%. | $44,775-$225,975. |
0%-3.75%. | $26,050-$115,300. | |
Oklahoma | 0.25%-4.75%. | $1,000-$7,200. |
Oregon | 4.75%-9.9%. | $4,050-$125,000. |
Pennsylvania | 3.07%. | Flat rate. |
Rhode Island | 3.75%-5.99%. | $73,450-$166,950. |
South Carolina | 0%-6.4%. | $3,200-$16,040. |
South Dakota | Does not have state income tax. | |
Tennessee | Does not have state income tax. | |
Texas | Does not have state income tax. | |
Utah | 4.65%. | Flat rate. |
Vermont | 3.35%-8.75%. | $45,400-$229,500. |
2%-5.75%. | $3,000-$17,001. | |
Washington | Does not have state income tax. | |
West Virginia | 2.36%-5.12%. | $10,000-$60,000. |
Wisconsin | 3.5%-7.65%. | $13,810-$304,170. |
Wyoming | Does not have state income tax. | |
Source: The Federation of Tax Administrators. |
2022 state tax rates
State | Tax rates | # of brackets | Lowest and highest tax bracket (income) |
---|---|---|---|
Alabama | 2%-5%. | 3. | $500-$3,001. |
Alaska | Does not have state income tax. | ||
2.55%-2.98%. | 2. | $28,653-$57,306. | |
Arkansas | 2.0%-5.5%. | 3. | $4,300-$8,501. |
1%-12.3%. | 9. | $10,099-$677,276. | |
4.4%. | Flat rate. | ||
Connecticut | 3%-6.99%. | 7. | $10,000-$500,000. |
Delaware | 0%-6.6%. | 7. | $2,000-$60,001. |
District of Columbia | 4%-9.75%. | 6. | $10,000-$1,000,000. |
Does not have state income tax. | |||
1%-5.75%. | 6. | $750-$7,001. | |
Hawaii | 1.4%-11%. | 12. | $2,400-$200,000. |
Idaho | 1.125%-6.5%. | 5. | $1,568-$7,939. |
4.95%. | Flat rate. | ||
Indiana | 3.23%. | Flat rate. | |
Iowa | 0.33%-8.53%. | 9. | $1,743-$78,435. |
Kansas | 3.1%-5.7% | 3. | $15,000-$30,000. |
Kentucky | 5%. | Flat rate. | |
Louisiana | 1.85%-4.25%. | 3. | $12,500-$50,001. |
Maine | 5.8%-7.15%. | 3. | $23,000-$54,450. |
Maryland | 2%-5.75%. | 8. | $1,000-$250,000. |
5% | Flat rate. | ||
Michigan | 4.25%. | Flat rate. | |
Minnesota | 5.35%-9.85%. | 4. | $28,080-$171,221. |
Mississippi | 0%-5%. | 3. | $5,000-$10,001. |
Missouri | 1.5%-5.3%. | 9. | $1,121-$8,968. |
Montana | 1%-6.75%. | 7. | $2,900-$17,400. |
Nebraska | 2.46%-6.84%. | 4. | $3,340-$32,210. |
Nevada | Does not have state income tax. | ||
New Hampshire | 5%. | Flat tax on dividends and interest income only. | |
New Jersey | 1.4%-10.75%. | 7. | $20,000-$1,000,000. |
New Mexico | 1.7%-5.9%. | 5. | $5,500-$210,000. |
4%-10.9% | 9. | $8,500-$25,000,000. | |
North Carolina | 4.99%. | Flat rate. | |
North Dakota | 1.1%-2.9%. | 5. | $41,775-$458,350. |
0%-3.99%. | 5. | $25,000-$110,650. | |
Oklahoma | 0.25%-4.75%. | 6. | $1,000-$7,200. |
Oregon | 4.75%-9.9% | 4. | $3,750-$125,000. |
Pennsylvania | 3.07%. | Flat rate. | |
Rhode Island | 3.75%-5.99%. | 3. | $68,200-$155,050. |
South Carolina | 0%-7%. | 6. | $3,110-$15,560. |
South Dakota | Does not have state income tax. | ||
Tennessee | Does not have state income tax. | ||
Texas | Does not have state income tax. | ||
Utah | 4.85%. | Flat rate. | |
Vermont | 3.35%-8.75%. | 4. | $42,150-$213,150. |
2%-5.75%. | 4. | $3,000-$17,001. | |
Washington | Does not have state income tax. | ||
West Virginia | 3%-6.5%. | 5. | $10,000-$60,000. |
Wisconsin | 3.54%-7.65%. | 4. | $12,760-$280,950. |
Wyoming | Does not have state income tax. | ||
Source: The Federation of Tax Administrators. |
2021 state tax rates
State | Tax rates | # of brackets | Lowest and Highest Tax Bracket Starting Points (Income) |
---|---|---|---|
Alabama | 2%-5% | 3 | $500-$3,001 |
Arizona | 2.59%-8% | 4 | $27,272-$163,633 |
Arkansas | 2.0%-5.9% | 3 | $4,000-$79,300 |
California | 1%-13.3% | 9 | $8,932-$599,012 |
Connecticut | 3%-6.99% | 7 | $10,000-$500,000 |
Delaware | 0%-6.6% | 7 | $2,000-$60,001 |
District of Columbia | 4%-8.95% | 6 | $10,000-$1,000,000 |
Georgia | 1%-5.75% | 6 | $750-$7,001 |
Hawaii | 1.4%-11% | 12 | $2,400-$200,000 |
Idaho | 1.125%-6.925% | 7 | $1,568-$11,760 |
Iowa | 0.33%-8.53% | 9 | $1,676-$75,420 |
Kansas | 3.1%-5.7% | 3 | $15,000-$30,000 |
Louisiana | 2%-6% | 3 | $12,500-$50,001 |
Maine | 5.8%-7.15% | 3 | $22,450-$53,150 |
Maryland | 2%-5.75% | 8 | $1,000-$250,000 |
Minnesota | 5.35%-9.85% | 4 | $27,230-$166,041 |
Mississippi | 3%-5% | 3 | $5,000-$10,001 |
Missouri | 1.5%-5.4% | 9 | $1,088-$8,704 |
Montana | 1%-6.9% | 7 | $3,100-$18,800 |
Nebraska | 2.46%-6.84% | 4 | $3,340-$32,210 |
New Jersey | 1.4%-10.75% | 7 | $20,000-$1,000,000 |
New Mexico | 1.7%-5.9% | 4 | $5,500-$210,000 |
New York | 4%-8.82% | 8 | $8,500-$1,077,550 |
North Dakota | 1.1%-2.9% | 5 | $40,525-$445,000 |
Ohio | 0%-4.797% | 6 | $22,150-$221,300 |
Oklahoma | 0.5%-5% | 6 | $1,000-$7,200 |
Oregon | 4.75%-9.9% | 4 | $3,650-$125,000 |
Rhode Island | 3.75%-5.99% | 3 | $66,200-$150,550 |
South Carolina | 0%-7% | 6 | $3,110-$15,560 |
Vermont | 3.35%-8.75% | 4 | $40,350-$204,000 |
Virginia | 2%-5.75% | 4 | $3,000-$17,001 |
West Virginia | 3%-6.5% | 5 | $10,000-$60,000 |
Wisconsin | 3.54%-7.65% | 4 | $12,120-$266,930 |
Source: Federation of Tax Administrators |
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