Table 7.26

State Individual Income Taxes (Tax rates for the tax year 2022 – as of January 1, 2022)


  Tax rate range (in percents)   Income brackets Personal exemptions Standard deduction  
FIPS State or other
jurisdiction
Low High Number of
brackets
Lowest Highest Single Married Dependents Single Married Federal
income
tax
deductible
01Alabama2.0-5.03

500 (b)

-3,001 (b)1,5003,000500 (e)2,500 (y)7,500 (y)
02AlaskaNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
04Arizona (a)2.59-4.54

27,808 (b)

-166,843 (b)100 (c)12,550 (d)25,100 (d)
05Arkansas (a)2.0-5.5 (f)3

4,300

-8,50129 (c)58 (c)29 (c)2,2004,400
06California (a)1.012.3 (g)9

9,325 (b)

-625,369 (b)129 (c)258 (c)400 (c)4,803 (a)9,606 (a)
08Colorado-4.55-1

Flat rate

Flat rateFlat rate(d)(d)(d)12,950 (d)25,900 (d)
09Connecticut3.0-6.997

10,000 (b)

-500,000 (b)15,000 (h)24,000 (h)0(h)(h)
10Delaware0.0-6.67

2,000

-60,001110 (c)220 (c)110 (c)3,2506,500
12FloridaNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
13Georgia1.0-5.756

750 (i)

-7,001 (i)2,7007,4003,0005,4007,100
15Hawaii1.4-11.012

2,400 (b)

-200,000 (b)1,1442,2881,1442,2004,400
16Idaho (a)1.125-6.5005

1,568 (b)

-7,939 (b)(d)(d)(d)12,950 (d)25,900 (d)
17Illinois (a)-4.95-1

Flat rate

Flat rateFlat rate2,3754,7502,375
18Indiana-3.23-1

Flat rate

Flat rateFlat rate1,0002,0002,500 (j)
19Iowa (a)0.33-8.539

1,743

-78,43540 (c)80 (c)40 (c)2,210 (a)5,450 (a)
20Kansas3.1-5.73

15,000 (b)

-30,000 (b)2,2504,5002,2503,5008,000
21Kentucky-5.0-1

Flat rate

Flat rateFlat rateNoneNoneNone2,7702,770
22Louisiana1.85-4.253

12,500 (b)

-50,001 (b)4,500 (k)9,000 (k)1,000(k)(k)
23Maine (a)5.8-7.153

23,000 (l)

-54,450 (l)4,4508,9004,45012,950 (d)25,900 (d)
24Maryland2.0-5.758

1,000 (m)

-250,000 (m)3,2006,4003,2002,350 (z)4,700 (z)
25Massachusetts-5.0-1

Flat rate

Flat rateFlat rate4,4008,8001,000
26Michigan (a)-4.25-1

Flat rate

Flat rateFlat rate4,9009,8004,900
27Minnesota (a)5.35-9.854

28.080 (n)

-171,221 (n)(d)(d)4,35012,950 (d)25,900 (d)
28Mississippi0.0-5.03

5,000

-10,0016,00012,0001,5002,3004,600
29Missouri (a)1.5-5.39

1,121

-8,968(d)(d)(d)12,950 (d)25,900 (d)✓(o)
30Montana (a)1.0-6.757

2,900

-17,4002,5805,1602,5804,830 (z)9,660 (z)✓(o)
31Nebraska (a)2.46-6.844

3,340 (b)

-32,210 (b)142 (c)284 (c)142 (c)7,10014,200
32NevadaNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
33New HampshireState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income only

State income tax of 5% on dividends and interest income only

State income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income onlyState income tax of 5% on dividends and interest income only
34New Jersey1.4-10.757

20,000 (p)

-1 million (p)1,0002,0001,500
35New Mexico1.7-5.95

5,500 (q)

-210,000 (q)(d)(d)(d)12,950 (d)25,900 (d)
36New York (a)4.0-10.909

8,500 (r)

-23 million (r)001,0008,00016,050
37North Carolina-4.99-1

Flat rate

Flat rateFlat rateNoneNoneNone10,75021,500
38North Dakota (a)1.10-2.905

41,775 (s)

-458,350 (s)(d)(d)(d)12,950 (d)25,900 (d)
39Ohio (a)0.03.9906

25,000

-110,6501,900 (t)3,800 (t)1,900 (t)
40Oklahoma0.2-4.86

1,000 (u)

-7,200 (u)1,0002,0001,0006,35012,700
41Oregon (a)4.75-9.94

3,750 (b)

-125,000 (b)219 (c)438 (c)219 (c)2,4204,840✓(o)
42Pennsylvania-3.07-1

Flat rate

Flat rateFlat rateNoneNoneNone
44Rhode Island (a)3.75-5.993

68,200

-155,0504,3508,7004,3509,300 (y)18,600 (y)
45South Carolina (a)0.0-7.06

3,110

-15,560(d)(d)(d)12,950 (d)25,900 (d)
46South DakotaNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
47TennesseeNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
48TexasNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
49Utah-4.95-1

Flat rate

Flat rateFlat rate(v)(v)
50Vermont (a)3.55-8.754

42,150 (w)

-213,150 (w)4,3508,7004,3506,35012,700
51Virginia2.0-5.754

3,000

-17,0019301,8609304,5009,000
53WashingtonNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
54West Virginia3.0-6.55

10,000

-60,0002,0004,0002,000
55Wisconsin (a)3.54-7.654

12,760 (x)

-280,950 (x)7001,40070011,790 (y)21,820 (y)
56WyomingNo state income taxNo state income taxNo state income taxNo state income tax

No state income tax

No state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income taxNo state income tax
11Dist. of Columbia4.0-9.756

10,000

-1,000,000(d)(d)(d)12,950 (d)25,900 (d)

Source:

The Federation of Tax Administrators from various sources, January 2022.

Key:

✓ — Provision for.
✕ — No provision.

Footnotes:

(a)

19 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, and/or personal exemptions. Michigan indexes the personal exemption only. Oregon does not index the income brackets for $125,000 and over.

(b)

For joint returns, taxes are twice the tax on half the couple’s income.

(c)

The personal exemption takes the form of a tax credit instead of a deduction.

(d)

These states use the personal exemption/standard deduction amounts provided in the federal Internal Revenue Code.

(e)

In Alabama, the per-dependent exemption is $1,000 for taxpayers with state AGI of $20,000 or less, $500 with AGI from $20,001 to $100,000, and $300 with AGI over $100,000.

(f)

Arkansas has separate brackets for taxpayers with income under $84,500.

(g)

California imposes an additional 1% tax on taxable income over $1 million, making the maximum rate 13.3% over $1 million.

(h)

Connecticut’s personal exemption incorporates a standard deduction. An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income. Exemption amounts and 3% rate are phased out for higher income taxpayers until they are eliminated for households earning over $101,500.

(i)

The Georgia income brackets reported are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $1,000, to $10,000.

(j)

In Indiana, includes an additional exemption of $1,500 for each dependent child.

(k)

The amounts reported for Louisiana are a combined personal exemption-standard deduction.

(l)

The income bracket reported for Maine are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $46,000 to $108,900.

(m)

The income brackets reported for Maryland are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $1,000, to $300,000.

(n)

The income brackets reported for Minnesota are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $41,051 to $284,811.

(o)

The deduction for federal income tax is limited to $5,000 for individuals and $10,000 for joint returns in Missouri and Montana, and to $7,050 for all filers in Oregon.

(p)

The New Jersey rates reported are for single individuals. For married couples filing jointly, the tax rates also range from 1.4% to 10.75%, with 8 brackets and the same high and low income ranges.

(q)

The income brackets reported for New Mexico are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $8,000 to $315,000.

(r)

The income brackets reported for New York are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $17,150 to $25 million.

(s)

The income brackets reported for North Dakota are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $69,700 to $458,350.

(t)

Ohio provides an additional tax credit of $20 per exemption. Exemption amounts reduced for higher income taxpayers. Business income taxes at a flat 3% rate.

(u)

The income brackets reported for Oklahoma are for single persons. For married persons filing jointly, the same tax rates apply to income brackets ranging from $2,000, to $12,200.

(v)

Utah provides a tax credit equal to 6% of the federal personal exemption amounts (and applicable standard deduction).

(w)

Vermont’s income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply to income brackets ranging from $70,450 to $259,500.

(x)

The Wisconsin income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply income brackets ranging from $17,010, to $374,600.

(y)

Alabama standard deduction is phased out for incomes over $23,000. Rhode Island exemptions & standard deductions phased out for incomes over $210,750.

(z)

Standard deduction amounts reported are maximums, Maryland standard deduction is 15% of AGI; Montana, 20% of AGI.