State Individual Income Tax Rates

Tax rate for tax year 1997 -- as of January 1, 1997

---Tax Rates--- # of --Income Brackets-- ---Personal Exemption--- Federal Tax
StateLow HighBracketsLow HighSingle MarriedChild.Ded.
ALABAMA 2.0 - 5.0 3 500 (b) - 3,000 (b) 1,500 3,000 300 *
ALASKA No State Income Tax
ARIZONA 3.0 - 5.6 5 10,000 (b) - 150,000 (b) 2,100 4,200 2,300
ARKANSAS 1.0 - 7.0 (e) 6 2,999 - 25,000 20 (c) 40 (c) 20 (c)
CALIFORNIA (a) 1.0 - 9.3 6 4,908 (b) - 223,390 (b) 67 (c) 134 (c) 37 (c)
COLORADO 5.0 1 -----Flat rate----- -----------None-----------
CONNECTICUT 3.0 - 4.5 2 2,250 (b) - 2,250 (b) 12,000 (f) 24,000 (f) 0
DELAWARE 0.0 - 6.9 7 4,500 - 30,000 100 (c) 200 (c) 100 (c)
FLORIDA No State Income Tax
GEORGIA 1.0 - 6.0 6 750 (g) - 7,000 (g) 1,500 3,000 1,500
HAWAII 2.0 - 10.0 8 1,500 (b) - 20,500 (b) 1,040 2,080 1,040
IDAHO 2.0 - 8.2 8 1,000 (g) - 20,000 (g) 2,650 (d) 5,300 (d) 2,650 (d)
ILLINOIS 3.0 1 -----Flat rate----- 1,000 2,000 1,000
INDIANA 3.4 1 -----Flat rate----- 1,000 2,000 1,000
IOWA (a) 0.4 - 9.98 9 1,112 - 50,040 20 (c) 40 (c) 40 (c) *
KANSAS 4.4 - 7.75 3 20,000 (i) - 30,000 (i) 2,000 4,000 2,000
KENTUCKY 2.0 - 6.0 5 3,000 - 8,000 20 (c) 40 (c) 20 (c)
LOUISIANA 2.0 - 6.0 3 10,000 (b) - 50,000 (b) 4,500 (j) 9,000 (j) 1,000 (j) *
MAINE (a) 2.0 - 8.5 4 4,150 (b) - 16,500 (b) 2,100 4,200 2,100
MARYLAND 2.0 - 5.0 4 1,000 - 3,000 1,200 2,400 1,200
MASSACHUSETTS 5.95 (k) 1 -----Flat rate----- 2,200 4,400 1,000
MICHIGAN (a) 4.4 1 -----Flat rate----- 2,500 5,000 2,500
MINNESOTA (a) 6.0 - 8.5 3 16,510 (l) - 54,250 (l) 2,650 (d) 5,300 (d) 2,650 (d)
MISSISSIPPI 3.0 - 5.0 3 5,000 - 10,000 6,000 9,500 1,500
MISSOURI 1.5 - 6.0 10 1,000 - 9,000 1,200 2,400 400 * (m)
MONTANA (a) 2.0 - 11.0 10 1,900 - 66,399 1,520 3,040 1,520 *
NEBRASKA (a) 2.62 - 6.99 4 2,400 (n) - 26,500 (n) 69 (c) 138 (c) 69 (c)
NEVADA No State Income Tax
NEW HAMPSHIRE State Income Tax is Limited to Dividends and Interest Income Only.
NEW JERSEY 1.4 - 6.37 6 20,000 (o) - 75,000 (o) 1,000 2,000 1,500
NEW MEXICO 1.7 - 8.5 7 5,500 (p) - 65,000 (p) 2,650 (d) 5,300 (d) 2,650 (d)
NEW YORK 4.0 - 6.85 4 8,000 (b) - 20,000 (b) 0 0 1,000
NORTH CAROLINA 6.0 - 7.75 3 12,750 (q) - 60,000 (q) 2,500 (d) 5,000 (d) 2,500 (d)
NORTH DAKOTA 2.67 - 12.0 (r) 8 3,000 - 50,000 2,651 (d) 5,301 (d) 2,651 (d) * (s)
OHIO (s) 0.693 - 7.004 9 5,000 - 200,000 850 (s) 1,700 (s) 850 (s)
OKLAHOMA 0.5 - 7.0 (t) 8 1,000 - 10,000 1,000 2,000 1,000 * (t)
OREGON (a) 5.0 - 9.0 3 2,200 (b) - 5,550 (b) 124 (c) 248 (c) 124 (c) * (u)
PENNSYLVANIA 2.8 1 -----Flat rate----- -----------None-----------
RHODE ISLAND 27.5% Federal tax liability --- --- ---
SOUTH CAROLINA (a) 2.5 - 7.0 6 2,280 - 11,400 2,650 (d) 5,300 (d) 2,650 (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 2.3 - 7.0 6 750 (b) - 3,750 (b) 1,988 (d) 3,975 (d) 1,988 (d) * (v)
VERMONT 25% Federal tax liability (w) --- --- --- ---
VIRGINIA 2.0 - 5.75 4 3,000 - 17,000 800 1,600 800
WASHINGTON No State Income Tax
WEST VIRGINIA 3.0 - 6.5 5 10,000 (b) - 60,000 (b) 2,000 4,000 2,000
WISCONSIN 4.9 - 6.93 (x) 3 7,500 - 15,000 0 0 50 (c)
WYOMING No State Income Tax
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DIST. OF COLUMBIA 6.0 - 9.5 3 10,000 - 20,000 1,370 2,740 1,370

Source: The Federation of Tax Administrators from various sources.
(a) Seven states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Nebraska indexes the personal exemption amounts only.
(b) For joint returns, the tax is 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. Utah allows a personal exemption equal to three-fourths the federal exemptions. Amounts reported include the 1996 index adjustment.
(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 $71,000. For tax years beginning after 1996, the tax bracket amount increases to $4,500.
(g) The tax brackets reported are for single individuals and married households filing jointly. For married households filing separately, the same rates apply to income brackets ranging from $500 to $5,000.
(h) For joint returns, the tax is twice the tax imposed on half the income. A $10 filing fee is charge for each return and a $15 credit is allowed for each exemption.
(i) The tax brackets reported are for single individual and married households filing separately. For married household filing jointly, the rates range from 3.5% for income under $30,000 to 6.45% for income over $60,000.
(j) Combined personal exemption and standard deduction.
(k) A 12% tax rate applies to interest, dividends and capital gains.
(l) The tax brackets reported are for single individuals. For married taxpayers filing jointly, the same rates apply to income brackets ranging from $24,140 to $95,920. An addition 0.5% tax is applied to certain income levels.
(m) Limited to $10,000 for joint returns and $5,000 for individuals.
(n) The tax brackets reported are for single individual. For married couples, the tax rates range from 2.62% for income under $4,000 to 6.99% over $46,750.
(o) The tax brackets reported are for single individuals. A separate schedule is provided for married households filing jointly which ranges from 1.4% under $20,000 to 6.37% for income over $150,000.
(p) The tax brackets reported are for single individuals. For married individuals filing jointly, the rate ranges from 1.7% under $8,000 to 8.5% over $100,000. Married households filing separately pay the tax imposed on half the income.
(q) 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. An additional middle income tax credit is allowed.
(r) Taxpayers have the option of paying 14% of the adjusted federal income tax liability, without a deduction of federal taxes. And additional $300 personal exemption is allowed for joint returns or unmarried head of households.
(s) Plus an additional $20 per exemption tax credit. Tax rates are temporarily adjusted downward for 1996 and 1997, based on the amount of revenue in the general fund. Rates reported are adjusted for the 1996 tax year, statutory rates range from 0.743% to 7.5% with the same brackets.
(t) The rate range reported is for single persons not deducting federal income tax. For married persons filing jointly, the same rates apply to income brackets ranging from $2,000 to $21,000. Separate schedules, with rates ranging from 0.5% to 10%, apply to taxpayers deducting federal income taxes.
(u) Limited to $3,000.
(v) One half of the federal income taxes are deductible.
(w) If Vermont tax liability for any taxable year exceeds the tax liability determinable under federal tax law in effect on December 31, 1994, the taxpayer will be entitled to a credit of 106% of the excess tax.
(x) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $10,000 to $20,000.