FTA Home Page> Tax Rate Tables>

STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2008 -- as of January 1, 2008)

---Tax Rates---

# of

--Income Brackets--

---Personal Exemption---

Federal Tax

State

Low

High

Brackets

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 - 4.54   5 10,000 (b) - 150,000 (b)   2,100   4,200   2,300    
ARKANSAS (a) 1.0 - 7.0 (e) 6 3,699 (b) - 31,000 (b)   23 (c) 46 (c) 23 (c)  
CALIFORNIA (a) 1.0 - 9.3 (w) 6 6,827 (b) - 44,815 (b)   94 (c) 188 (c) 294 (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 1,237 (h) - 24,736 (h)   3,500 (d) 7,000 (d) 3,500 (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 1,379   - 62,055     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 4,849 (b) - 19,450 (b)   2,850   5,700   2,850    
MARYLAND 2.0 - 5.5   7 1,000   - 500,000     2,400   4,800   2,400    
MASSACHUSETTS (a) 5.3       1
  -----Flat rate-----  
  4,125   8,250   1,000    
MICHIGAN (a) 4.35       1
  -----Flat rate-----  
  3,300   6,600   3,300    
MINNESOTA (a) 5.35 - 7.85   3 21,800 (j) - 71,591 (j)   3,500 (d) 7,000 (d) 3,500 (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 2,500   - 14,900     2,040   4,080   2,040   * (r)
NEBRASKA (a) 2.56 - 6.84   4 2,400 (k) - 27,001 (k)   113 (c) 226 (c) 113 (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)   3,500 (d) 7,000 (d) 3,500 (d)  
NEW YORK 4.0 - 6.85   5 8,000 (b) - 20,000 (b)   0   0   1,000    
NORTH CAROLINA (n) 6.0 - 7.75   3 12,750 (n) - 60,000 (n)   2,000   4,000   2,000    
NORTH DAKOTA (a) 2.1 - 5.54 (o) 5 31,850
(o)
- 349,701
(o)
  3,500 (d) 7,000 (d) 3,500 (d)  
OHIO (a) 0.618 - 6.24   9 5,000   - 200,000     1,450 (p) 2,900 (p) 1,450 (p)  
OKLAHOMA 0.5 -
5.5
(q) 7 1,000 (q) - 8,701 (q)   1,000   2,000   1,000    
OREGON (a) 5.0 - 9.0   3 2,900
(b)
- 7,300
(b)
  169 (c) 338 (c) 169 (c) * (r)
PENNSYLVANIA 3.07       1
  -----Flat rate-----  
     -----------None-----------      
RHODE ISLAND 25.0% Federal tax liability (s)   ---     ---   ---   ---    
SOUTH CAROLINA (a) 0 - 7.0   6 2,670   - 13,350     3,500 (d) 7,000 (d) 3,500 (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 5.0       1
  -----Flat rate-----  
  (t)   (t)   (t)    
VERMONT (a)
3.6 
-
9.5
 
5
32,550
(u)   357,700 (u)    3,500 (d)  7,000 (d)  3,500 (d)   
VIRGINIA 2.0 - 5.75   4 3,000   - 17,000     930   1,860   930    
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 9,700
(v)
- 145,460
(v)
  700   1,400   700    
WYOMING No State Income Tax                 
                -                    
DIST. OF COLUMBIA 4.0 -
8.5
  3 10,000   - 40,000     1,675   3,350   1,675    

Source: The Federation of Tax Administrators from various sources.
(a) 16 states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Massachusetts, Michigan, Nebraska and Ohio index the personal 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 as provided in the IRC.
(e) A special tax table is available for low income taxpayers reducing their tax payments.
(f) Combined personal exemptions and standard deduction. An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income. Exemption amounts are phased out for higher income taxpayers until they are eliminated for households earning over $56,500.
(g) The tax brackets reported are for single individuals. For married households, the same rates apply to income brackets ranging range from $1,000 to $10,000.
(h) For joint returns, the tax is twice the tax imposed on half the income. A $10 filing tax is charge for each return and a $15 credit is allowed for each exemption.
(i) Combined personal exemption and standard deduction.
(j) The tax brackets reported are for single individual. For married couples filing jointly, the same rates apply for income under $31,860 to over $126,581. A 6.4% AMT rate is also applicable.
(k) The tax brackets reported are for single individual. For married couples filing jointly, the same rates apply for income under $4,800 to over $54,000.
(l) The tax brackets reported are for single individuals. For married couples filing jointly, the tax rates range from 1.4% to 8.97% (with 7 income brackets) applying to income brackets from $20,000 to over $500,000.
(m) The tax brackets reported are for single individuals. For married couples filing jointly, the same rates apply for income under $8,000 to over $24,000. Married households filing separately pay the tax imposed on half the income.
(n) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $21,250 to $100,000. Lower exemption amounts allowed for high income taxpayers.
(o) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $53,200 to $349,701. An additional $300 personal exemption is allowed for joint returns or unmarried head of households.
(p) Plus an additional $20 per exemption tax credit.
(q) The rate range reported is for single persons. For married persons filing jointly, the same rates apply to income brackets ranging from $2,000 to $15,000. The top tax rate is scheduled to fall to 5.25% for tax years after 2008.
(r) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and to $5,600 in Oregon.
(s) Federal Tax Liability prior to the enactment of Economic Growth and Tax Relief Act of 2001. Or, taxpayers have the option of computing tax liability based on a flat 7.0% (6.5% in 2009) of gross income.
(t) Tax credits are equal to 6% of federal standard/itemized deductions (w/o state taxes paid) and 75% of Federal personal exemption amounts. The credit amount is phased out above $12,000 in income ($24,000 for joint returns).
(u) The tax brackets reported are for single individuals. For married couples filing jointly, the same rates apply for income under $54,400 to over $357,700.
(v) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $12,930 to $193,950. An additional $250 exemption is provided for each taxpayer or spouse age 65 or over.
(w) An additional 1% tax is imposed on taxable income over $1 million.