Americans pay many different taxes, and governments at the federal, state, and local level all need revenue to fund the programs and services they provide. In 43 states, state income tax provisions apply to those with income connected to that state, and tax rates can vary greatly from place to place.
To find out where your state ends up, we created the following table. It's based on information collected from the various state taxing authorities, and it also uses the Tax Foundation's research on state tax laws. So without further ado, here are the state income tax rates for 2017.
Image source: Getty Images.
2017 state income tax rates
|
State |
State Income Tax? |
Brackets for Single Taxpayers |
|---|---|---|
|
Alabama |
Yes |
2% of first $500, then 4% up to $3,000, 5% above $3,000 |
|
Alaska |
No |
N/A |
|
Arizona |
Yes |
2.59% of first $10,179, then 2.88% up to $25,445, 3.36% up to $50,890, 4.24% up to $152,668, 4.54% above $152,668 |
|
Arkansas |
Yes |
0.9% of first $4,299, then 2.5% up to $8,499, 3.5% up to $12,799, 4.5% up to $21,299, 6% up to $35,099, 6.9% above $35,099 |
|
California |
Yes |
1% of first $8,015, then 2% up to $19,001, 3% up to $29,989, 4% up to $41,629, 8% up to $52,612, 9.3% up to $268,750, 10.3% up to $322,499, 11.3% up to $537,498, 12.3% up to $1 million, 13.3% above $1 million |
|
Colorado |
Yes |
4.63% of all federal taxable income |
|
Connecticut |
Yes |
3% of first $10,000, then 5% up to $50,000, 5.5% up to $100,000, 6% up to $200,000, 6.5% up to $250,000, 6.9% up to $500,000, 6.99% above $500,000 |
|
Delaware |
Yes |
No tax on first $2,000, then 2.2% up to $5,000, 3.9% up to $10,000, 4.8% up to $20,000, 5.2% up to $25,000, 5.55% up to $60,000, 6.6% above $60,000 |
|
District of Columbia |
Yes |
4% on first $10,000, then 6% up to $40,000, 6.5% up to $60,000, 8.5% up to $350,000, 8.75% up to $1 million, 8.95% above $1 million |
|
Florida |
No |
N/A |
|
Georgia |
Yes |
1% of first $750, then 2% up to $2,250, 3% up to $3,750, 4% up to $5,250, 5% up to $7,000, 6% above $7,000 |
|
Hawaii |
Yes |
1.4% of first $2,400, then 3.2% up to $4,800, 5.5% up to $9,600, 6.4% up to $14,400, 6.8% up to $19,200, 7.2% up to $24,000, 7.6% up to $36,000, 7.9% up to $48,000, 8.25% above $48,000 |
|
Idaho |
Yes |
1.6% of first $1,454, then 3.6% up to $2,908, 4.1% up to $4,362, 5.1% up to $5,816, 6.1% up to $7,270, 7.1% up to $10,905, 7.4% above $10,905 |
|
Illinois |
Yes |
3.75% of all federal taxable income |
|
Indiana |
Yes |
3.23% of all federal taxable income |
|
Iowa |
Yes |
0.36% of first $1,573, then 0.72% up to $3,146, 2.43% up to $6,292, 4.5% up to $14,157, 6.12% up to $23,595, 6.48% up to $31,460, 6.8% up to $47,190, 7.92% up to $70,785, 8.98% above $70,785 |
|
Kansas |
Yes |
2.7% of first $15,000, then 4.6% above $15,000 |
|
Kentucky |
Yes |
2% on first $3,000, then 3% up to $4,000, 4% up to $5,000, 5% up to $8,000, 5.8% up to $75,000, 6% above $75,000 |
|
Louisiana |
Yes |
2% on first $12,500, then 4% up to $50,000, 6% above $50,000 |
|
Maine |
Yes |
5.8% on first $21,050, then 6.75% up to $50,000, 7.15% up to $200,000, 10.15% above $200,000 |
|
Maryland |
Yes |
2% on first $1,000, then 3% up to $2,000, 4% up to $3,000, 4.75% up to $100,000, 5% up to $125,000, 5.25% up to $150,000, 5.5% up to $250,000, 5.75% above $250,000 |
|
Massachusetts |
Yes |
5.1% on all income as defined for state tax purposes |
|
Michigan |
Yes |
4.25% on all federal adjusted gross income, with state adjustments |
|
Minnesota |
Yes |
5.35% on first $25,390, then 7.05% up to $83,400, 7.85% up to $156,911, 9.85% above $156,911 |
|
Missouri |
Yes |
1.5% on first $1,008, then 2% up to $2,016, 2.5% up to $3,024, 3% up to $4,032, 3.5% up to $5,040, 4% up to $6,048, 4.5% up to $7,056, 5% up to $8,064, 5.5% up to $9,072, 6% above $9,072 |
|
Montana |
Yes |
1% on first $2,900, then 2% up to $5,200, 3% up to $7,900, 4% up to $10,600, 5% up to $13,600, 6% up to $17,600, 6.9% above $17,600 |
|
Nebraska |
Yes |
2.46% on first $3,090, then 3.51% up to $18,510, 5.01% up to $29,830, 6.84% above $29,830 |
|
Nevada |
No |
N/A |
|
New Hampshire |
Limited |
5% imposed only on interest and dividend income |
|
New Jersey |
Yes |
1.4% on first $20,000, then 1.75% up to $35,000, 3.5% up to $40,000, 5.53% up to $75,000, 6.37% up to $500,000, 8.97% above $500,000 |
|
New Mexico |
Yes |
1.7% on first $5,500, then 3.2% up to $11,000, 4.7% up to $16,000, 4.9% above $16,000 |
|
New York |
Yes |
4% on first $8,500, then 4.5% up to $11,700, 5.25% up to $13,900, 5.9% up to $21,400, 6.45% up to $80,650, 6.65% up to $215,400, 6.85% up to $1,077,550, 8.82% above $1,077,550 |
|
North Carolina |
Yes |
5.5% on all income as defined for state tax purposes |
|
North Dakota |
Yes |
1.1% on first $37,950, then 2.04% up to $91,900, 2.27% up to $191,650, 2.64% up to $416,700, 2.9% above $416,700 |
|
Ohio |
Yes |
0.5% on first $5,250, then 0.99% up to $10,500, 1.98% up to $15,800, 2.48% up to $21,100, 2.97% up to $42,100, 3.47% up to $84,200, 3.96% up to $105,300, 4.6% up to $210,600, 5% above $210,600 |
|
Oklahoma |
Yes |
0.5% on first $1,000, then 1% up to $2,500, 2% up to $3,750, 3% up to $4,900, 4% up to $7,200, 5% above $7,200 |
|
Oregon |
Yes |
5% on first $3,350, then 7% up to $8,450, 9% up to $125,000, 9.9% above $125,000 |
|
Pennsylvania |
Yes |
3.07% on all income as defined for state tax purposes |
|
Rhode Island |
Yes |
3.75% on first $61,300, then 4.75% up to $139,400, 5.99% above $139,400 |
|
South Carolina |
Yes |
No tax on first $2,930, then 3% up to $5,860, 4% up to $8,790, 5% up to $11,720, 6% up to $14,650, 7% above $14,650 |
|
South Dakota |
No |
N/A |
|
Tennessee |
Limited |
5% imposed only on interest and dividend income |
|
Texas |
No |
N/A |
|
Utah |
Yes |
5% on all income as defined for state tax purposes |
|
Vermont |
Yes |
3.55% on first $37,950, then 6.8% up to $91,900, 7.8% up to $191,650, 8.8% up to $416,700, 8.95% above $416,700 |
|
Virginia |
Yes |
2% on first $3,000, then 3% up to $5,000, 5% up to $17,000, 5.75% above $17,500 |
|
Washington |
No |
N/A |
|
West Virginia |
Yes |
3% on first $10,000, then 4% up to $25,000, 4.5% up to $40,000, 6% up to $60,000, 6.5% above $60,000 |
|
Wyoming |
No |
N/A |
Data sources: Tax Foundation; state departments of revenue.
Where you live and earn income can make a big difference in how much you'll pay in state income taxes. Other sources of state tax revenue, including sales tax, property tax, and other levies, are also important in deciding where you want to live and work. But knowing state income tax rates is critical to make sure you make a smart decision.
