State tax levels indicate both the tax burden and the services a state can afford to provide residents.

States use a different combination of sales, income, excise taxes, and user fees. Some are levied directly from residents and others are levied indirectly. This table includes the per capita tax collected at the state level.

Note, however, that this table does not necessarily reflect the actual tax burdens borne directly by individual persons or businesses in a state. For example, the direct state tax burden on individuals in Alaska is far lower than the table would indicate. The state has no direct personal income tax and does not collect a sales tax at the state level, although it allows local governments to collect their own sales taxes. Alaska collects most of its revenue from corporate taxes on the oil and gas industry.

Note also that this table does not take into consideration the taxing and spending of local governments within states, which can vary widely, and sometimes disproportionately with state tax burdens.

State government tax collections (2015) [ edit ]

This data is collected by the United States Census Bureau for state governments during fiscal year 2015. These statistics include tax collections for state governments only; they do not include tax collections from local governments.[1] % represents the proportion of total taxes from that category and not the tax rate.

Notes [ edit ]

State government tax collections (2012) [ edit ]

This data is collected by the United States Census Bureau for state governments during fiscal year 2012. These statistics include tax collections for state governments only; they do not include tax collections from local governments.[3] % represents the proportion of total taxes from that category and not the tax rate.

Notes [ edit ]

State individual income tax rates and brackets [ edit ]

State individual income tax rates & brackets (2016)[5] State Single Filer

Rates > Brackets Married Filing Jointly

Rates > Brackets Ala. 2.00% > $0 2.00% > $0 4.00% > $500 4.00% > $1,000 5.00% > $3,000 5.00% > $6,000 Alaska none none Ariz. 2.59% > $0 2.59% > $0 2.88% > $10,000 2.88% > $20,000 3.36% > $25,000 3.36% > $50,000 4.24% > $50,000 4.24% > $100,000 4.54% > $150,000 4.54% > $300,000 Ark. 0.90% > $0 0.90% > $0 2.50% > $4,299 2.50% > $4,299 3.50% > $8,399 3.50% > $8,399 4.50% > $12,599 4.50% > $12,599 6.00% > $20,999 6.00% > $20,999 6.90% > $35,099 6.90% > $35,099 Calif. 1.00% > $0 1.00% > $0 2.00% > $7,850 2.00% > $15,700 4.00% > $18,610 4.00% > $37,220 6.00% > $29,372 6.00% > $58,744 8.00% > $40,773 8.00% > $81,546 9.30% > $51,530 9.30% > $103,060 10.30% > $263,222 10.30% > $526,444 11.30% > $315,866 11.30% > $631,732 12.30% > $526,443 12.30% > $1,000,000 13.30% > $1,000,000 13.30% > $1,052,886 Colo. 4.63% of federal 4.63% of federal Conn. 3.00% > $0 3.00% > $0 5.00% > $10,000 5.00% > $20,000 5.50% > $50,000 5.50% > $100,000 6.00% > $100,000 6.00% > $200,000 6.50% > $200,000 6.50% > $400,000 6.90% > $250,000 6.90% > $500,000 6.99% > $500,000 6.99% > $1,000,000 Del. 2.20% > $2,000 2.20% > $2,000 3.90% > $5,000 3.90% > $5,000 4.80% > $10,000 4.80% > $10,000 5.20% > $20,000 5.20% > $20,000 5.55% > $25,000 5.55% > $25,000 6.60% > $60,000 6.60% > $60,000 Fla. none none Ga. 1.00% > $0 1.00% > $0 2.00% > $750 2.00% > $1,000 3.00% > $2,250 3.00% > $3,000 4.00% > $3,750 4.00% > $5,000 5.00% > $5,250 5.00% > $7,000 6.00% > $7,000 6.00% > $10,000 Hawaii 1.40% > $0 1.40% > $0 3.20% > $2,400 3.20% > $4,800 5.50% > $4,800 5.50% > $9,600 6.40% > $9,600 6.40% > $19,200 6.80% > $14,400 6.80% > $28,800 7.20% > $19,200 7.20% > $38,400 7.60% > $24,000 7.60% > $48,000 7.90% > $36,000 7.90% > $72,000 8.25% > $48,000 8.25% > $96,000 Idaho 1.60% > $0 1.60% > $0 3.60% > $1,452 3.60% > $2,904 4.10% > $2,940 4.10% > $5,808 5.10% > $4,356 5.10% > $8,712 6.10% > $5,808 6.10% > $11,616 7.10% > $7,260 7.10% > $14,520 7.40% > $10,890 7.40% > $21,780 Ill. 3.75% of federal 3.75% of federal Ind. 3.3% of federal 3.3% of federal Iowa 0.36% > $0 0.36% > $0 0.72% > $1,554 0.72% > $1,554 2.43% > $3,108 2.43% > $3,108 4.50% > $6,216 4.50% > $6,216 6.12% > $13,896 6.12% > $13,896 6.48% > $23,310 6.48% > $23,310 6.80% > $31,080 6.80% > $31,080 7.92% > $46,620 7.92% > $46,620 8.98% > $69,930 8.98% > $69,930 Kans. 2.70% > $0 2.70% > $0 4.60% > $15,000 4.60% > $30,000 Ky. 2.00% > $0 2.00% > $0 3.00% > $3,000 3.00% > $3,000 4.00% > $4,000 4.00% > $4,000 5.00% > $5,000 5.00% > $5,000 5.80% > $8,000 5.80% > $8,000 6.00% > $75,000 6.00% > $75,000 La. 2.00% > $0 2.00% > $0 4.00% > $12,500 4.00% > $25,000 6.00% > $50,000 6.00% > $100,000 Maine 5.80% > $0 5.80% > $0 6.75% > $21,049 6.75% > $42,099 7.15% > $37,499 7.15% > $74,999 Md. 2.00% > $0 2.00% > $0 3.00% > $1,000 3.00% > $1,000 4.00% > $2,000 4.00% > $2,000 4.75% > $3,000 4.75% > $3,000 5.00% > $100,000 5.00% > $150,000 5.25% > $125,000 5.25% > $175,000 5.50% > $150,000 5.50% > $225,000 5.75% > $250,000 5.75% > $300,000 Mass. 5.10% > $0 5.10% > $0 Mich. 4.25% of federal AGI 4.25% of federal AGI Minn. 5.35% > $0 5.35% > $0 7.05% > $25,180 7.05% > $36,820 7.85% > $82,740 7.85% > $146,270 9.85% > $155,650 9.85% > $259,420 Miss. 3.00% > $0 3.00% > $0 4.00% > $5,000 4.00% > $5,000 5.00% > $10,000 5.00% > $10,000 Mo. 1.50% > $0 1.50% > $0 2.00% > $1,000 2.00% > $1,000 2.50% > $2,000 2.50% > $2,000 3.00% > $3,000 3.00% > $3,000 3.50% > $4,000 3.50% > $4,000 4.00% > $5,000 4.00% > $5,000 4.50% > $6,000 4.50% > $6,000 5.00% > $7,000 5.00% > $7,000 5.50% > $8,000 5.50% > $8,000 6.00% > $9,000 6.00% > $9,000 Mont. 1.00% > $0 1.00% > $0 2.00% > $2,900 2.00% > $2,900 3.00% > $5,100 3.00% > $5,100 4.00% > $7,800 4.00% > $7,800 5.00% > $10,500 5.00% > $10,500 6.00% > $13,500 6.00% > $13,500 6.90% > $17,400 6.90% > $17,400 Nebr. 2.46% > $0 2.46% > $0 3.51% > $3,060 3.51% > $6,120 5.01% > $18,370 5.01% > $36,730 6.84% > $29,590 6.84% > $59,180 Nev. none none N.H. 5.00% > $0

Interest & dividends 5.00% > $0

Interest & dividends N.J. 1.40% > $0 1.40% > $0 1.75% > $20,000 1.75% > $20,000 3.50% > $35,000 2.45% > $50,000 5.53% > $40,000 3.50% > $70,000 6.37% > $75,000 5.53% > $80,000 8.97% > $500,000 6.37% > $150,000 8.97% > $500,000 N.M. 1.70% > $0 1.70% > $0 3.20% > $5,500 3.20% > $8,000 4.70% > $11,000 4.70% > $16,000 4.90% > $16,000 4.90% > $24,000 N.Y. 4.00% > $0 4.00% > $0 4.50% > $8,450 4.50% > $17,050 5.25% > $11,650 5.25% > $23,450 5.90% > $13,850 5.90% > $27,750 6.45% > $21,300 6.45% > $42,750 6.65% > $80,150 6.65% > $160,500 6.85% > $214,000 6.85% > $321,050 8.82% > $1,070,350 8.82% > $2,140,900 N.C. 5.75% > $0 5.75% > $0 N.D. 1.10% > $0 1.10% > $0 2.04% > $37,450 2.04% > $62,600 2.27% > $90,750 2.27% > $151,200 2.64% > $189,300 2.64% > $230,450 2.90% > $411,500 2.90% > $411,500 Ohio 0.50% > $0 0.50% > $0 0.99% > $5,200 0.99% > $5,200 1.98% > $10,400 1.98% > $10,400 2.48% > $15,650 2.48% > $15,650 2.97% > $20,900 2.97% > $20,900 3.47% > $41,700 3.47% > $41,700 3.96% > $83,350 3.96% > $83,350 4.60% > $104,250 4.60% > $104,250 5.00% > $208,500 5.00% > $208,500 Okla. 0.50% > $0 0.50% > $0 1.00% > $1,000 1.00% > $2,000 2.00% > $2,500 2.00% > $5,000 3.00% > $3,750 3.00% > $7,500 4.00% > $4,900 4.00% > $9,800 5.00% > $7,200 5.00% > $12,200 Ore. 5.00% > $0 5.00% > $0 7.00% > $3,350 7.00% > $6,500 9.00% > $8,400 9.00% > $16,300 9.90% > $125,000 9.90% > $250,000 Pa. 3.07% > $0 3.07% > $0 R.I. 3.75% > $0 3.75% > $0 4.75% > $60,850 4.75% > $60,850 5.99% > $138,300 5.99% > $138,300 S.C. 0.00% > $0 0.00% > $0 3.00% > $2,920 3.00% > $2,920 4.00% > $5,840 4.00% > $5,840 5.00% > $8,760 5.00% > $8,760 6.00% > $11,680 6.00% > $11,680 7.00% > $14,600 7.00% > $14,600 S.D. none none Tenn. 6.00% > $0

Interest & dividends 6.00% > $0

Interest & dividends Tex. none none Utah 5.00% > $0 5.00% > $0 Vt. 3.55% > $0 3.55% > $0 6.80% > $39,900 6.80% > $69,900 7.80% > $93,400 7.80% > $160,450 8.80% > $192,400 8.80% > $240,000 8.95% > $415,600 8.95% > $421,900 Va. 2.00% > $0 2.00% > $0 3.00% > $3,000 3.00% > $3,000 5.00% > $5,000 5.00% > $5,000 5.75% > $17,000 5.75% > $17,000 Wash. none none W.Va. 3.00% > $0 3.00% > $0 4.00% > $10,000 4.00% > $10,000 4.50% > $25,000 4.50% > $25,000 6.00% > $40,000 6.00% > $40,000 6.50% > $60,000 6.50% > $60,000 Wis. 4.00% > $0 4.00% > $0 5.84% > $11,150 5.84% > $14,820 6.27% > $22,230 6.27% > $29,640 7.65% > $244,750 7.65% > $326,330 Wyo. none none D.C. 4.00% > $0 4.00% > $0 6.00% > $10,000 6.00% > $10,000 6.50% > $40,000 6.50% > $40,000 8.50% > $60,000 8.50% > $60,000 8.75% > $350,000 8.75% > $350,000





See also [ edit ]

State taxes:

Federal:

General: