2023 STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2023 — as of January 1, 2023)
| State | TAX RATE RANGE (Low) (in percents) | TAX RATE RANGE (High) (in percents) | Number of Brackets | INCOME BRACKETS (Lowest) | INCOME BRACKETS - (Highest) | PERSONAL EXEMPTIONS (Single) | PERSONAL EXEMPTIONS (Married) | PERSONAL EXEMPTIONS (Dependents) | STANDARD DEDUCTION (Single) | STANDARD DEDUCTION (Married) | INCOME TAX DEDUCTIBLE |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ALABAMA | 2.0 | 5.0 | 3 | 500 (b) | 3,001 (b) | 1,500 | 3,000 | 500 (e) | 3,000 (z) | 8,500 (z) | Yes |
| ALASKA | No State Income Tax | ||||||||||
| ARIZONA | 2.5 | 1 | Flat Rate | Flat Rate | -- | -- | 100 (c) | 12,950 | 25,900 | ||
| ARKANSAS (a) | 2.0 | 4.9 (f) | 3 | 4,300 | 8,501 | 29 (c) | 58 (c) | 29 (c) | 2,270 | 4,540 | |
| CALIFORNIA (a) | 1.0 | 12.3 (g) | 9 | 10,099 (b) | 677,275 (b) | 140 (c) | 280 (c) | 433 (c) | 5,202 (a) | 10,404 (a) | |
| COLORADO | 4.40 | 1 | Flat Rate | Flat Rate | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | ||
| CONNECTICUT | 3.0 | 6.99 | 7 | 10,000 (b) | 500,000 (b) | 15,000 (h) | 24,000 (h) | 0 | -- (h) | -- (h) | |
| DELAWARE | 0.0 | 6.6 | 7 | 2,000 | 60,001 | 110 (c) | 220 (c) | 110 (c) | 3,250 | 6,500 | |
| DIST. OF COLUMBIA | 4.0 | 10.75 | 7 | 10,000 | 1,000,000 | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | |
| FLORIDA | No State Income Tax | ||||||||||
| GEORGIA | 1.0 | 5.75 | 6 | 750 (i) | 7,001 (i) | 2,700 | 7,400 | 3,000 | 5,400 | 7,100 | |
| HAWAII | 1.4 | 11.0 | 12 | 2,400 (b) | 200,000 (b) | 1,144 | 2,288 | 1,144 | 2,200 | 4,400 | |
| IDAHO | 5.8 | 1 | Flat Rate | Flat Rate | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | ||
| ILLINOIS (a) | 4.95 | 1 | Flat Rate | Flat Rate | 2,425 | 4,850 | 2,425 | -- | -- | ||
| INDIANA | 3.15 | 1 | Flat Rate | Flat Rate | 1,000 | 2,000 | 2,500 (j) | -- | -- | ||
| IOWA (a) | 4.40 | 6.0 (bb) | 4 | 6,000 | 75,000 | 40 (c) | 80 (c) | 40 (c) | -- | -- | Yes |
| KANSAS | 3.1 | 5.7 | 3 | 15,000 (b) | 30,000 (b) | 2,250 | 4,500 | 2,250 | 3,500 | 8,000 | |
| KENTUCKY | 4.5 | 1 | Flat Rate | Flat Rate | ----------------------- | ---------None---------- | ------------------------ | 2,980 | 5,960 | ||
| LOUISIANA (aa) | 1.85 | 4.25 (bb) | 3 | 12,500 (b) | 50,001 (b) | 4,500 (k) | 9,000 (k) | 1,000 | -- (k) | -- (k) | |
| MAINE (a) | 5.8 | 7.15 | 3 | 24,500 (b) | 58,050 (b) | 4,700 | 9,400 | 4,700 | 13,850 (d) | 27,700 (d) | |
| MARYLAND | 2.0 | 5.75 | 8 | 1,000 (l) | 250,000 (l) | 3,200 | 6,400 | 3,200 | 2,350 (aa) | 4,700 (aa) | |
| MASSACHUSETTS | 5.0 (m) | 1 | Flat Rate | Flat Rate | 4,400 | 8,800 | 1,000 | -- | -- | ||
| MICHIGAN | 4.25 | 1 | Flat Rate | Flat Rate | 5,000 | 10,000 | 5,000 | -- | -- | ||
| MINNESOTA (a) | 5.35 | 9.85 | 4 | 30,070 (n) | 183,341 (n) | -- (d) | -- (d) | 4,450 | 13,850 (d) | 27,700 (d) | |
| MISSISSIPPI | 0 | 5.0 | 2 | 10,000" (o) | 10,000 (o) | 6,000 | 12,000 | 1,500 | 2,300 | 4,600 | |
| MISSOURI (a) | 0.0 | 4.95 | 8 | 1,207 | 8,449 | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | Yes (p) |
| MONTANA (a) | 1.0 | 6.75 | 7 | 3,600 | 21,600 | 2,700 | 5400 | 2,700 | 5,540 (aa) | 11,080 (aa) | Yes (p) |
| NEBRASKA (a) | 2.46 | 6.64 (bb) | 4 | 3,700 (b) | 35,730 (b) | 157 (c) | 314 (c) | 157 (c) | 7,900 | 15,800 | |
| NEVADA | No State Income Tax | ||||||||||
| NEW HAMPSHIRE | State Income Tax of 5% on Dividends and Interest Income Only | ||||||||||
| NEW JERSEY | 1.4 | 10.75 | 7 | 20,000 (q) | $1 million (q) | 1,000 | 2,000 | 1,500 | -- | -- | |
| NEW MEXICO | 1.7 | 5.9 | 5 | 5,500 (r) | 210,000 (r) | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | |
| NEW YORK (a) | 4.0 | 10.9 | 9 | 8,500 (s) | $25 million (s) | 0 | 0 | 1,000 | 8,000 | 16,050 | |
| NORTH CAROLINA | 4.75 | 1 | Flat Rate | Flat Rate | ----------------------- | ---------None---------- | ----------------------- | 10,750 | 21,500 | ||
| NORTH DAKOTA (a) | 1.10 | 2.90 | 5 | 44,725 (t) | 491,350 (t) | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | |
| OHIO (a) | 0.0 | 3.99 | 5 | 26,050 | 115,300 | 1,900 (u) | 3,800 (u) | 1,900 (u) | -- | -- | |
| OKLAHOMA | 0.25 | 4.75 | 6 | 1,000 (v) | 7,200 (v) | 1,000 | 2,000 | 1,000 | 6,350 | 12,700 | |
| OREGON (a) | 4.75 | 9.9 | 4 | 4,050 (b) | 125,000 (b) | 236 (c) | 472 (c) | 236 (c) | 2,605 | 5,210 | Yes (p) |
| PENNSYLVANIA | 3.07 | 1 | Flat Rate | Flat Rate | ----------------------- | ---------None---------- | ----------------------- | -- | -- | ||
| RHODE ISLAND (a) | 3.75 | 5.99 | 3 | 73,450 | 166,950 | 4,350 | 8,700 | 4,350 | 9,300 (z) | 18,600 (z) | |
| SOUTH CAROLINA (a) | 0.0 | 6.4 (bb) | 3 | 3,200 | 16,040 | -- (d) | -- (d) | -- (d) | 13,850 (d) | 27,700 (d) | |
| SOUTH DAKOTA | No State Income Tax | ||||||||||
| TENNESSEE | No State Income Tax | ||||||||||
| TEXAS | No State Income Tax | ||||||||||
| UTAH | 4.85 | 1 | Flat Rate | Flat Rate | -- | -- | -- | (w) | (w) | ||
| VERMONT (a) | 3.35 | 8.75 | 4 | 45,400 (x) | 229,500 | 4,500 | 9,000 | 4,500 | 6,500 | 13,050 | |
| VIRGINIA | 2.0 | 5.75 | 4 | 3,000 | 17,001 | 930 | 1,860 | 930 | 7,500 | 15,000 | |
| WASHINGTON | No State Income Tax | ||||||||||
| WEST VIRGINIA | 3.0 | 6.5 | 5 | 10,000 | 60,000 | 2,000 | 4,000 | 2,000 | -- | -- | |
| WISCONSIN (a) | 3.54 | 7.65 | 4 | 13,810 (y) | 304,170 | 700 | 1,400 | 700 | 12,760 (z) | 23,620 (z) | |
| WYOMING | No State Income Tax |
Source: The Federation of Tax Administrators from various sources.
(a) 16 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. 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 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.
(m) Short-term capital gains in Massachusetts istaxed at 12% rate. An additional tax of 4% on income of $1 million.
(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 $43,950 to $304,971.
(o) Mississippi eliminated the middle tax bracket making the income tax a flat rate above $10,000 plus exemptions and deductions. Rate decreases in 2024.
(p) 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 $7,800 for all filers in Oregon.
(q) 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.
(r) 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.
(s) 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.
(t) 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 $74,750 to $491,350.
(u) 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.
(v) 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.
(w Utah provides a tax credit equal to 6% of the federal personal exemption amounts (and applicable standard deduction).
(x) Vermont’s income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply to income brackets ranging from $75,850 to $279,450.
(y) The Wisconsin income brackets reported are for single individuals. For married taxpayers filing jointly, the same tax rates apply income brackets ranging from $18,420, to $405,550.
(z) Alabama standard deduction is phased out for incomes over $25,000. Rhode Island exemptions & standard deductions phased out for incomes over $233,750; Wisconsin standard deduciton phases out for income over $16,989.
(aa) Standard deduction amounts reported are maximums, Maryland standard deduction is 15% of AGI; Montana, 20% of AGI.
(bb) Louisiana tax rates may be adjusted down if revenue trigger is met on April 1st. Iowa is phasing-in a flat rate by 2027, while Nebraska and South Carolina is phasing-in a reduced top rate by 2027.
