2024 State Income Tax Rates and How They Work
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State income taxes are different from federal income taxes.
Some states have a progressive tax system, similar to the federal income tax system, while others tax income at a flat rate or have no state-level tax.
State income tax returns are typically due the same day as your federal return, but there are exceptions.
State income tax rates receive relatively little attention compared with federal income taxes, but they can still put a large dent in your wallet. How large depends on the amount you earn, as well as where you live and work. Here's how it works, and a list of state tax rates across the U.S.
» Jump to 2024 income tax rates by state
What is a state income tax?
A state income tax is a tax on income earned in that state. It is similar to a federal income tax, but state income tax generally funds state budgets rather than the federal government.
Some states have a progressive tax, while others have a flat tax. Nine states do not levy a state income tax at all.
» MORE: Try our free tax calculator
How state income tax rates work
If you live and work in the same state, you probably need to file only one state return each year if applicable. But if you moved to another state during the year, lived in one state but worked in another, or have, say, income-producing rental properties in multiple states, you might need to file more than one state return.
And because the price of many tax software packages includes preparation and filing for only one state, filing multiple state income tax returns can mean paying extra.
» Dive deeper: Why state residency matters for your taxes
When are state income tax returns due?
State income tax return deadlines usually mirror the federal deadline in mid-April, but exceptions exist. Residents of Virginia, for example, generally generally have until May 1 to file their state returns. Check with your state's tax and revenue authority for further information.
Types of state income tax
In general, states take one of three approaches to taxing residents and/or workers:
1. States with no income tax
Nine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming — do not have an income tax. A few caveats to know: New Hampshire has a 5% tax on dividends and interest only, and Washington has a 7% tax on long-term capital gains over $250,000.
The idea of not having to pay state income taxes might sound appealing, but keep in mind that property taxes, sales taxes or other taxes and fees could be higher in those states.
» MORE: Take a closer look at the income-tax-free states
2. States with flat income tax rates
Several states try to keep things simple by applying the same tax rate to most income. Of course, what counts as “income” depends on the state. In New Hampshire, for example, regular income is generally not subject to state tax, but a flat tax rate applies to dividends and interest income. And some states apply their tax rates to taxable income, while others use adjusted gross income.
3. States with progressive tax structures
Most states and the District of Columbia tax income similarly to how the federal government does: They tax higher levels of income at higher state income tax rates. State income tax rates tend to be lower than federal tax rates. Many range between 1% and 10%, and some states don't tax anything on the first few thousand dollars of income. High-tax states top out around 13%, and that’s often on top of property taxes, sales taxes, utility taxes, fuel taxes and whatever the taxpayer must send to the federal government.
Highest taxed states
In 2024, California, Hawaii, New York, New Jersey and Washington D.C. have some of the highest marginal state income tax rates, with each having a top tax rate above 10%.
However, it's important to keep in mind that not everyone pays the highest tax rate and that state income taxes don't make up the full picture when looking at overall tax burden. Local, sales and property taxes are other factors to consider.
» Learn more about marginal tax rates
2024 state income tax rates and brackets
The map below shows the highest and lowest tax rates in states with progressive tax structures; rates for states with flat tax rate structures; and it also lists states that do not levy an income tax.
2024 income tax rates and brackets by state
For states with progressive tax systems, note that the dollar amounts in the income brackets apply to single filers; in many states, the income brackets double for those married filing jointly. And, as is the case for federal returns, the amount you’ll pay to your state is also a function of your filing status, whether you have dependents, and whether you qualify for tax deductions and credits.
These state income tax rates apply to income earned in 2024, which is reported on tax returns filed in 2025.
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. | |
4.4%. | 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 $250,000 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. | ||
To learn more about how your state income tax rates work, visit the website of your state’s taxation and revenue department.
» Many states also charge sales tax on goods and services: Calculate your state sales tax
Past years' state tax rates
Curious how state income tax brackets and rates have changed over the years? Take a look back.
