The chart show top rates in 41 states with an income tax from lowest to highest. Sources: Federation of State Tax Administrators (2015) and Tax Foundation (2024).
State 1/1/2015 6/30/2024
Arizona 4.54% 2.5%
North Dakota 3.22% 2.5%
Indiana 3.3% 3.05%
Pennsylvania 3.07% 3.07%
Ohio 5.33% 3.50%
Arkansas 6.9% 3.9%
Kentucky 6.0% 4.0%
Colorado 4.63% 4.25%
Louisiana 6.0% 4.25%
Michigan 4.25% 4.25%
North Carolina 5.75% 4.5%
Utah 5.0% 4.55%
Mississippi 5.0% 4.70%
Oklahoma 5.25$ 4.75%
Missouri 6.0% 4.80%
Illinois 3.75% 4.95%
Alabama 5.0% 5.0%
West Virginia 6.5% 5.12%
Georgia 6.0% 5.39%
Kansas 4.6% 5.58%
Idaho 7.4% 5.695%
Iowa 8.98% 5.70%
Maryland 5.75% 5.75%
Virginia 5.75% 5.75%
Nebraska 6.84% 5.84%
Montana 6.9% 5.9%
New Mexico 4.9% 5.9%
Rhode Island 5.99% 5.99%
South Carolina 7.0% 6.4%
Delaware 6.6% 6.6%
Connecticut 6.7% 6.99%
Maine 7.95% 7.15%
Wisconsin 7.65% 7.65%
Vermont 8.95% 8.75%
Massachusetts 5.15% 9.0%
Minnesota 9.85% 9.85%
Oregon 9.9% 9.9%
New Jersey 8.97% 10.75%
New York 8.82% 10.9%
Hawaii 11.0% 11.0%
California 12.3% 13.3%
