2025 State Income Tax Rates

2025 State Income Tax Rates and How They Work

In addition to federal income tax, most states also collect state income tax. State income tax typically works one of three ways: a progressive tax, a flat tax or none at all.

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Updated May 23, 2025

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.

↓ Jump to the 2025 state income tax rates

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 instead funds state budgets rather than the federal government. Some states have a progressive tax, while others have a flat tax. Nine states do away with collecting state income tax altogether.

If you live and work in the same state, you probably need to file only one state return each year. 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. Because the price of many tax software packages includes preparation and filing for only one state, filing multiple state income tax returns can often mean paying extra.

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. One caveat to note: Washington has a tax rate of 7% to 9.9% on long-term capital gains exceeding a certain threshold. 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. (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. This means, for example, that a couple who made $500,000 will be taxed at the same rate as a couple who made $75,000. Of course, what counts as “income” depends on the state. 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. However, 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 else the taxpayer must send to the federal government.

» MORE: See the 2025 federal tax brackets

2025 state tax rates

These state income tax rates apply to income earned in 2025, which is reported on tax returns filed in 2026. To learn more about how your state income tax rates work, visit your state’s taxation and revenue department website.

Income tax rates by state (2025)

State	Tax rates
Alabama	2% to 5%
Alaska	Does not have state income tax.
Arizona	2.5%.
Arkansas	2% to 3.9%.
California	1% to 13.3%
Colorado	4.4%.
Connecticut	2% to 6.99%.
Delaware	2.2% to 6.6%.
District of Columbia	4% to 10.75%.
Florida	Does not have state income tax.
Georgia	5.39%.
Hawaii	1.4% to 11%.
Idaho	5.695%.
Illinois	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%.
Massachusetts	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%.
New York	4% to 10.9%.
North Carolina	4.25%.
North Dakota	1.95% to 2.5%.
Ohio	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?

State income tax return deadlines usually mirror the federal deadline in mid-April, but exceptions exist. Residents of Virginia, for example, generally have until May 1 to file their state returns. Check with your state's tax and revenue authority for further information.

» MORE: When are federal taxes due?

Highest and lowest taxed states

California, Hawaii, New York, New Jersey and Washington, D.C. have some of the highest marginal 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 whole picture when looking at the overall tax burden. 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.

State tax rates (2021-2024)

Curious how state income tax brackets and rates have changed over the years? Take a look back.

2024 state tax rates

These state income tax rates apply to income earned in 2024, which is reported on tax returns filed in 2025. 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.

State	Tax rates	Lowest and highest tax bracket (income)
Alabama	2%-5%.	$500-$3,000.
Alaska	Does not have state income tax.
Arizona	2.5%.	Flat rate.
Arkansas	2%-4.4%.	$4,400-$8,800.
California	1%-13.3%.	$10,412-$1,000,000.
Colorado	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.
Florida	Does not have state income tax.
Georgia	5.49%.	Flat rate.
Hawaii	1.4%-11%.	$2,400-$200,000.
Idaho	5.8%.	Flat rate.
Illinois	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.
Massachusetts	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.
New York	4%-10.9%.	$8,500-$25,000,000.
North Carolina	4.5%.	Flat rate.
North Dakota	1.95%-2.5%.	$44,725-$225,975.
Ohio	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.
Virginia	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.
Arizona	2.5%.	Flat rate.
Arkansas	0%-4.7%.	$5,100-$87,000.
Colorado	4.4%.	Flat rate.
California	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.
Florida	Does not have state income tax.
Georgia	1%-5.75%.	$750-$7,001.
Hawaii	1.4%-11%.	$2,400-$200,000.
Idaho	5.8%.	Flat rate.
Illinois	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.
Massachusetts	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.
New York	4%-10.9%.	$8,500-$25,000,000.
North Carolina	4.75%.	Flat rate.
North Dakota	0%-2.5%.	$44,775-$225,975.
Ohio	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.
Virginia	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.
Arizona	2.55%-2.98%.	2.	$28,653-$57,306.
Arkansas	2.0%-5.5%.	3.	$4,300-$8,501.
California	1%-12.3%.	9.	$10,099-$677,276.
Colorado	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.
Florida	Does not have state income tax.
Georgia	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.
Illinois	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.
Massachusetts	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.
New York	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.
Ohio	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.
Virginia	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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