State Income Tax Rates ExplainedLearn the difference between fixed and progressive income tax systems to understand your state income tax.

Peshkova / Shutterstock.com

Though the federal government income tax applies to all Americans regardless of where you live, your state income tax rates can be vastly different depending on your state’s income tax structure. State income tax systems fall into three broad categories: fixed or flat income taxes, progressive income taxes, and no income taxes.

Fixed rates or flat rates, as the name implies, have a single tax bracket regardless of how much you make. Progressive income tax, the most commonly used system, refers to tax rates that increase incrementally for those with more taxable income. Some states, like Alaska and Florida, have high sales tax or property taxes to compensate for the fact that they are among the few states with no income tax.

States With Fixed Income Tax

Under a fixed income tax structure, all income is taxed at the same rate, regardless of your filing status or how much you make. Many states have moved away from flat tax structures because critics claim that they unfairly burden low- and middle-class taxpayers. However, Illinois, which imposes a 3.75 percent fixed tax, has a flat tax because when the tax was first implemented it was unclear whether a progressive income tax was constitutional under the state constitution, and the law hasn’t been changed since then.

Fixed Income Tax Rates by State

A total of 10 U.S. states used the fixed income tax system. See if your state is among those with a fixed income tax system, and how the tax rate compares to other states with fixed tax rates.

Don’t Miss: Here’s How Much Americans Pay in Taxes in Every State

StateSingle Filer RatesMarried Jointly Rates
Colorado4.63%4.63%
Illinois3.75%3.75%
Indiana3.23%3.23%
Massachusetts5.10%5.10%
Michigan4.25%4.25%
New Hampshire5.00%5.00%
North Carolina5.50%5.50%
Pennsylvania3.07%3.07%
Tennessee5.00%5.00%
Utah5.00%5.00%
Source: Tax Foundation

States With Progressive Income Tax

Although progressive tax structures apply higher tax rates to those who have larger amounts of taxable income, different states’ income tax structures have varying degrees of progressivity. For example, Alabama technically has a progressive income tax because the first $499 — $999 if married filing jointly — of income is taxed at 2 percent, income of $500 to $2,999  — $1,000 to $5,999 if married filing jointly — is taxed at 4 percent, and any income over $3,000 or $6,000 if married filing jointly is taxed at 5 percent. However, because the income brackets are so low, almost all income is taxed at the highest tax rate.

On the other end of the spectrum, California has 10 different income brackets each for single filers and joint filers. The tax rates range from 1 percent on the first $8,014 for single filers — $16,029 for joint filers — all the way up to 13.3 percent on income of $1,000,000 and up for single filers or $1,074,996 and up for joint filers.

Progressive Income Tax Rates by State

Progressive income tax is the most-used income tax system, and each state handles it a bit differently. The following chart simplifies the states’ numerous tax brackets into three, representing the lowest, middle and highest possible brackets. For a more detailed look into your state’s income tax rates, check your state’s tax website.

StateSingle Filer RatesMarried Jointly Rates
Alabama2.00% = $1-$4992.00% = $1-$999
4.00% = $500-$2,9994.00% = $1,000-$5,999
5.00% > $3,0005.00% > $6,000
Arizona2.59%-3.36% = $1-$50,8892.59%-3.36% = $1-$101,778
4.24% = $50,890-$152,6674.24% = $101,779-$305,335
4.54% > $152,6684.54% > $305,336
Arkansas0.90%-3.50% = $1-$21,2980.90%-3.50% = $1-$21,298
4.50%-6.00% = $21,999-$35,0984.50%-6.00% = $21,999-$35,098
6.90% > $35,0996.90% > $35,099
California1.00%-4.00% = $1-$268,7491.00%-6.00% = $1-$537,499
8.00%-10.30% = $268,750-$322,4988.00%-10.30% = $537,500-$644,997
11.30%-13.30% > $322,49911.30%-13.30% > $644,998
Connecticut3.00%-5.50% = $1-$249,9993.00%-5.50% = $1-$499,999
6.00%-6.90% = $250,000-$499,9996.00%-6.90% = $500,000-$999,999
6.99% > $500,0006.99% > $1,000,000
Delaware2.20%-4.80% = $2,000-$19,0002.20%-4.80% = $2,000-$19,000
5.20%-5.55% = $20,000-$59,9995.20%-5.55% = $20,000-$59,999
6.60% > $60,0006.60% >$60,000
District of Columbia4.00%-6.50% = $1-$59,9994.00%-6.50% = $1-$59,999
8.50% = $60,000-$349,9998.50% = $60,000-$349,999
8.75%-8.95% > $350,0008.75%-8.95% > $350,000
Georgia1.00%-3.00% = $1-$3,7491.00%-3.00% = $0-$4,999
4.00%-5.00% = $3,750-$6,9994.00%-5.00% = $5,000-$9,999
6.00% > $7,0006.00% > $10,000
Hawaii1.40%-6.40% = $1-$13,3991.40%-6.40% = $1-$28,799
7.20%-7.90% = $19,200-$47,9997.20%-7.90% = $38,400-$95,999
8.25% > $48,0008.25% > $96,000
Idaho1.60%-4.10% = $1-$4,3611.60%-4.10% = $1-$8,723
5.10%-6.10% = $4,362-$7,2695.1%-6.10% = 8$,724-$14,539
7.10%-7.40% > $7,2707.10%-7.40% > $14,540
Iowa0.36%-6.12% = $1-$23,5940.36%-6.12% = $1-$23,594
6.48%-7.92% = $23,595-$70,7846.48%-7.92% = $23,595-$70,784
8.98% > $70,7858.98% > $70,785
Kansas2.70% = $0-$14,9992.70% = $0-$29,999
4.60% > $15,0004.60% > $30,000
Kentucky2.00%-4.00% = $1-$4,9992.00%-4.00% = $1-$4,999
5.00% = $5,000-$7,9995.00% = $5,000-$7,999
5.80%-6% > $8,0005.80%-6% >$8,000
Louisiana2.00% = $1-$12,4992.00% = $1-$24,999
4.00% = $12,500-$49,9994.00% = $25,000-$99,999
6.00% > $50,0006.00% > $100,000
Maine5.80% = $1-$21,0495.80% = $1-$42,098
6.75% = $21,050-$49,9996.75% = $42,099-$74,998
7.15%-10.15% > $50,0007.15%-10.15% > $74,999
Maryland2.00%-4.75% =  $1-$99,9992.00%-4.75% = $1-$149,999
5.00%-5.50% = $100,000-$249,9995.00%-5.50% = $150,000-$299,999
5.75% > $250,0005.75% > $300,000
Minnesota5.35% = $1-$25,3895.35% = $1-$37,109
7.05% = $25,390-$83,3997.05% = $37,110-$147,449
7.85%-9.85% > $83,4007.85%-9.85% > $147,450
Mississippi3.00% = $1-$4,9993.00% = $1-$4,999
4.00% = $5,000-$9,9994.00% = $5,000-$9,999
5.00% > $10,0005.00% > $10,000
Missouri1.50%-3.00% = $1-$4,0311.50%-3.00% = $1-$4,031
3.50%-5.00% = $4,032-$8,0633.50%-5.00% = $4,032-$8,063
5.50%-6.00% > $8,0645.50%-6.00% > $8,064
Montana1.00%-3.00% = $1-$7,8991.00%-3.00% = $1-$7,899
4.00%-6.00% = $7,900-$17,5994.00%-6.00% = $7,900-$17,599
6.90% > $17,6006.90% > $17,600
Nebraska2.46% = $1-3,0892.46% = $1-6,169
3.51% = $3,090-$18,5093.51% = $6,170-$37,029
5.01%-6.84% > $18,5105.01%-6.84% > $37,030
New Jersey1.40% = $1-$19,9991.40% = $1-$19,999
1.75%-5.53% = $20,000-$74,9991.75% = $20,000-$149,999
6.37%-8.97% > $75,0006.37%-8.97% > $150,000
New Mexico1.70% = $1-$5,4991.70% = $1-$7,999
3.20% = $5,500-$10,9993.20% = $8,000-$15,999
4.70%-4.90% > $11,0004.70%-4.90% > $16,000
New York4.00%-6.45% = $1-$80,6494.00%-6.45% = $1-$161,549
6.65%-6.85% = $80,650-$1,077,5496.65%-6.85% = $161,550-$2,155,349
8.82% > $1,077,5508.82% > $2,155,350
North Dakota1.10% = $1-$37,9491.10% = $1-$63,399
2.04%-2.27% = $37,950-$191,6492.04%-2.27% = $63,400-$233,349
2.64%-2.90% > $191,6502.64%-2.90% > $233,350
Ohio0.50%-2.48% = $1-$21,0990.50%-2.48% = $1-$21,099
2.97%-3.96% = $21,100-$105,2992.97%-3.96% = $21,100-$105,299
4.60%-5.00% > $105,3004.60%-5.00% > $105,300
Oklahoma0.50%-1.00% = $1-$2,4990.50%-1.00% = $1-$4,999
2.00%-4.00% = $2,500-$7,1992.00%-4.00% = $5,000-$12,199
5.00% > $7,2005.00% > $12,200
Oregon5.00% = $1-3,3495.00% = $1-$6,699
7.00%-9.00% = $3,350-$124,9997.00%-9.00% = $6700-$249,999
9.90% > $125,0009.90% > $250,000
Rhode Island 3.75% = $1-$61,299 3.75% = $1-$61,299
 4.75% = $61,300-$139,399 4.75% = $61,300-$139,399
 5.99% > $139,400 5.99% > $139,400
South Carolina 0.00%-3.00% = $1-$5,859 0.00%-3.00% = $1-$5,859
 4.00%-5.00% = $5,860-$1,1719 4.00%-5.00% = 5$,860-$1,1719
 6.00%-7.00% > $11,720 6.00%-7.00% > $11,720
Vermont 3.55% = $1-$37,949 3.55% = $1-$63,349
 6.80%-7.80% = $37,950-$191,649 6.80%-7.80% = $63,350-$233,349
 8.80%-8.95% > $191,650 8.80%-8.95% > $233,350
Virginia 2.00%-3.00% = $1-$4,999 2.00%-3.00% = $1-$4,999
 5.00% = $5,000-$16,999 5.00% = $5,000-$16,999
 5.75% > $17,000 5.75% > $17,000
West Virginia 3.00%-4.00% = $1-$24,999 3.00%-4.00% = $1-$24,999
 4.50%-6.00% = $25,000-$59,999 4.50%-6.00% = $25,000-$59,999
 6.50% > $60,000 6.50% > $60,000
Wisconsin 4.00%-5.84% = $1-$22,469 4.00%-5.84% = $1-$29,959
 6.27% = $22,470-$247,349 6.27% = $29,960-$329,809
 7.65% > $247,350 7.65% > $329,810
Source: Tax Foundation

Up Next: IRS Federal Tax Brackets — Frequently Asked Questions