2024 STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2024 — as of January 1, 2024)
| 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 | NFC | 2.0 | 5.0 | 3 | $500 (b) | $3,001 (b) | $1,500 | $3,000 | $300 (e) | $4,000 (z) | $10,500 (z) | Yes | |||||||||||
| ALASKA | N/A | No State Income Tax | |||||||||||||||||||||
| ARIZONA | NFC | 2.5 | 1 | Flat Rate | Flat Rate | -- | -- | $100 (c) | $14,600 | $29,200 | |||||||||||||
| ARKANSAS (a) | NC | 2.0 | 4.7 (f) | 3 | $5,300 | $24,300 | $29 (c) | $58 (c) | $29 (c) | $2,340 | $4,680 | ||||||||||||
| CALIFORNIA (a) | NFC | 1.0 | 13.3 (g) | 9 | $10,099 (b) | $677,276 (b) | $134 (c) | $268 (c) | $367 (c) | $5,202 (a) | $10,404 (a) | ||||||||||||
| COLORADO | NFC | 4.40 | 1 | Flat Rate | Flat Rate | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) | Add back | ||||||||||||
| CONNECTICUT | EFF | 2.2 | 6.60 | 7 | $10,000 (b) | $500,000 (b) | $15,000 (h) | $24,000 (h) | 0 | -- (h) | -- (h) | ||||||||||||
| DELAWARE | NFC | 0.0 | 6.6 | 7 | $2,000 | $60,001 | $110 (c) | $220 (c) | $110 (c) | $3,250 | $6,500 | ||||||||||||
| FLORIDA | N/A | No State Income Tax | |||||||||||||||||||||
| GEORGIA | SPEC | 5.5 | 6 | Flat Rate | Flat Rate | -- | -- | -- | $12,000 | $18,500 (i) | |||||||||||||
| HAWAII | NFC | 1.4 | 11.0 | 12 | $2,400 (b) | $200,000 (b) | $1,144 | $2,288 | $1,144 | $2,200 | $4,400 | ||||||||||||
| IDAHO | INFL | 5.8 | 1 | Flat Rate | Flat Rate | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) | |||||||||||||
| ILLINOIS (a) | NFC | 4.95 | 1 | Flat Rate | Flat Rate | $2,775 | $5,550 | $2,775 | -- | -- | |||||||||||||
| INDIANA | EFF | 3.05 | 1 | Flat Rate | Flat Rate | $1,000 | $2,000 | $2,500 (i) | -- | -- | |||||||||||||
| IOWA (a) | INFL | 4.40 | 5.7 (bb) | 3 | $6,210 | $62,100 | $40 (c) | $80 (c) | $40 (c) | -- | -- | Yes | |||||||||||
| KANSAS | NFC | 0.0 | 5.7 | 3 | $15,000 (b) | $30,000 (b) | $3,500 | $8,000 | $2,250 | $3,500 | $8,000 | ||||||||||||
| KENTUCKY | SPEC | 4.0 | 1 | Flat Rate | Flat Rate | None | None | None | $3,160 | $6,320 | |||||||||||||
| LOUISIANA (aa) | NFC | 1.85 | 4.25 (bb) | 3 | $12,500 (b) | $50,001 (b) | $4,500 (k) | $9,000 (k) | $1,000 | $14,600 (k) | $29,000 (k) | ||||||||||||
| MAINE (a) | INFL | 5.8 | 7.15 | 3 | $26,050 (b) | $61,600 (b) | $5,000 | $10,000 | $5,000 | $14,600 (d) | $29,200 (d) | ||||||||||||
| MARYLAND | NFC | 2.0 | 5.75 | 8 | $1,000 (l) | $250,000 (l) | $3,200 | $6,400 | $3,200 | $2,550 (aa) | $5,150 (aa) | ||||||||||||
| MASSACHUSETTS | NFC | 5.0 (m) | 1 | Flat Rate | Flat Rate | $4,400 | $8,800 | $1,000 | -- | -- | |||||||||||||
| MICHIGAN | NFC | 4.25 | 1 | Flat Rate | Flat Rate | $5,600 | $11,200 | $5,000 | -- (m1) | -- (m1) | |||||||||||||
| MINNESOTA (a) | INFL | 5.35 | 9.85 | 4 | $31,690 (n) | $193,240 (n) | -- (d) | -- (d) | $5,050 | $14,575 | $29,150 | ||||||||||||
| MISSISSIPPI | EFF | 0 | 4.7 | 2 | $10,000 (o) | $10,000 (o) | $6,000 | $12,000 | $1,500 | $2,300 | $4,600 | ||||||||||||
| MISSOURI (a) | SPEC | 0.0 | 4.80 | 8 | $1,207 | $8,449 | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) | Yes (p) | |||||||||||
| MONTANA (a) | NC | 4.7 | 5.90 | 7 | $20,500 | $41,000 | -- (d) | -- (d) | -- (d) | $5,090 (aa) | $10,180 (aa) | Yes (p) | |||||||||||
| NEBRASKA (a) | EFF | 2.46 | 5.84 (bb) | 4 | $2,399 (b) | $29,000 (b) | $157 (c) | $314 (c) | $157 (c) | $7,900 | $15,800 | ||||||||||||
| NEVADA | N/A | No State Income Tax | |||||||||||||||||||||
| NEW HAMPSHIRE | SPEC | State Income Tax lowered to 4% on Dividends and Interest Income Only | |||||||||||||||||||||
| NEW JERSEY | NFC | 1.4 | 10.75 | 7 | $20,000 (q) | $1 million (q) | $1,000 | $2,000 | $1,500 | -- | -- | ||||||||||||
| NEW MEXICO | NFC | 1.7 | 5.9 | 12 | $10,000 (r) | $210,000 (r) | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) | ||||||||||||
| NEW YORK (a) | EFF | 4.0 | 10.9 | 9 | $8,500 (s) | $25 million (s) | $0 | $0 | $1,000 | $8,000 | $16,050 | ||||||||||||
| NORTH CAROLINA | SPEC | 4.50 | 1 | Flat Rate | Flat Rate | None | None | None | $12,750 | $25,500 | |||||||||||||
| NORTH DAKOTA (a) | NFC | 0.0 | 2.50 | 3 | $41,775 (t) | $458,350 (t) | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) | ||||||||||||
| OHIO (a) | SPEC | 0.0 | 3.50 | 3 | $26,050 | $115,300 | $1,200 (u) | $2,400 (u) | $1,200 (u) | -- | -- | ||||||||||||
| OKLAHOMA | NC | 0.25 | 4.75 | 6 | $1,000 (v) | $7,200 (v) | $1,000 | $2,000 | $1,000 | $6,350 | $12,700 | ||||||||||||
| OREGON (a) | NFC | 4.75 | 9.9 | 4 | $4,050 (b) | $125,000 (b) | $236 (c) | $472 (c) | $236 (c) | $2,745 | $5,495 | Yes (p) | |||||||||||
| PENNSYLVANIA | NFC | 3.07 | 1 | Flat Rate | Flat Rate | None | None | None | -- | -- | |||||||||||||
| RHODE ISLAND (a) | NFC | 3.75 | 5.99 | 3 | $77,450 | $176,050 | $4,950 | $9,900 | $4,950 | $10,550 (z) | $21,150 (z) | ||||||||||||
| SOUTH CAROLINA (a) | NFC | 0.0 | 6.4 (bb) | 3 | $3,460 | $17,330 | $4,610 (d) | $9,220 (d) | $4,610 (d) | $14,600 (d) | $29,200 (d) | Add back | |||||||||||
| SOUTH DAKOTA | N/A | No State Income Tax | |||||||||||||||||||||
| TENNESSEE | SPEC | No State Income Tax | |||||||||||||||||||||
| TEXAS | N/A | No State Income Tax | |||||||||||||||||||||
| UTAH | NFC | 4.80 | 1 | Flat Rate | Flat Rate | -- | -- | $1,750 | (w) | (w) | |||||||||||||
| VERMONT (a) | NFC | 3.00 | 8.75 | 4 | $45,400 (x) | $229,500 (x) | $4,850 | $9,700 | $4,850 | $7,000 | $14,050 | ||||||||||||
| VIRGINIA | NFC | 2.0 | 5.75 | 4 | $3,000 | $17,001 | $930 | $1,860 | $930 | $8,000 | $16,000 | ||||||||||||
| WASHINGTON | N/A | No State Income Tax | |||||||||||||||||||||
| WEST VIRGINIA | NFC | 2.36 | 5.12 | 5 | $10,000 | $60,000 | $2,000 | $4,000 | $2,000 | -- | -- | ||||||||||||
| WISCONSIN (a) | NFC | 3.50 | 7.65 | 4 | $13,810 (y) | $304,170 (y) | $700 | $1,400 | $700 | $14,600 (z) | $29,200 (z) | ||||||||||||
| WYOMING | NFC | No State Income Tax | |||||||||||||||||||||
| DIST. OF COLUMBIA | 4.0 | 10.75 | 7 | $10,000 | $1,000,000 | -- (d) | -- (d) | -- (d) | $14,600 (d) | $29,200 (d) |
Source: The Federation of Tax Administrators from various sources.
N/A – state does not impose individual income tax
NFC – the state has not released any future rate changes
NC – Arkansas, Montana, Oklahoma has not changed the individual income tax rate beginning after 2024
EFF – tax rate changes effective 6/12/2023 in Connecticut; May 31, 2023 in Nebraska; New York state through tax year 2027; after 2024 in Mississippi. Indiana has changed future rates to 2.9% to 3%
INFL – rate and tax brackets adjusted annually for inflation in Idaho and in Maine; rate change in 2025 and brackets adjusted for inflation annually in Iowa; rate change in 2023 and adjusted annually for inflation in Minnesota.
SPEC – Georgia rate will be reduced annually by 0.10% annually until rate reached 4.99%; after Jan 1, 2024, Kentucky will reduce rate if specific conditions are met; New Hampshire will phase out interest and dividend tax until eliminated; Tenessee has repealed interest and dividend income tax after Jan. 1, 2021; future rates in North Carolina contingent on revenue levels each fiscal year; Ohio new rates for 2024 and therafter based upon AGI formula; Missouri has redeuced rates to 4.8% in 2024 with lower rates if revenue thresholds are met
(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 See: INFL and SPEC above.
(b) For joint returns, taxes are twice the tax on half the couple’s income. California brackets violate this formula at the two highest tax brackets in 2024.
(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. Montana personal exemption subject to repeal under Section 15-30-2114.
(e) In Alabama, the per-dependent exemption is $1,000 for taxpayers with state AGI of $50,000 or less, $500 with AGI from $50,001 to $100,000, and $300 with AGI over $100,000 – 2023.
(f) During a September special session the legislature approved tax cuts that will benefit Arkansans in two ways. An income tax reduction will lower the top rate from 4.7 to 4.4 percent for individuals. The tax relief measure includes a one-time credit of $150 for all taxpayers whose incomes was below $89,600 in 2023. Arkansas has separate brackets for taxpayers with income under $84,500 in 2023.
(g) California imposes an additional 1% tax on taxable income over $1 million, making the maximum rate 13.3% over $1 million in 2023. Unreleased projections indicate 14.4% in 2024.
(h) Connecticut’s personal exemption incorporates a standard deduction (2023). An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income. Exemption amounts and the new 2% rate are phased out for higher income taxpayers until they are eliminated for households earning over unpublished amount ($101,500 in 2023).
(i) GA moves to a flat tax rate regime, eliminates the personal exemption and increases the standard deduction amounts for single, HOH and married jointly filers.
(j) In Indiana, includes an additional exemption of $1,500 for each qualifying dependent child, according to IRC Sec. 151(c)(1)(B). Kansas will provide for an additional personal exemption for 100% Disabled Veterans in the amount of $2,500.
(k) The amounts reported for Louisiana are a combined personal exemption-standard deduction. Louisiana provides for a an adjustment of federal itemized medical and dentals expenses above the federal 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 is taxed is reduced to 8.5% from 12% rate. An additional tax of 4% on income of $1,053,750.
(m1) Michigan uses a 3-Tier standard deduction based on year of birth; additional exemption calculated for retirement income sources
(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 $46,331 to $321,450.
(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 to 4.7%, 4.4% in 2025 and 4.0% in 2026.
(p) The deduction for federal SALT deductions 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 $10,000 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 $74,757 to $458,350. The number of brackets was reduced to three from five in 2024.
(u) Ohio suspends the annual inflation indexing adjustment of income tax brackets and personal exemption amounts for taxable years beginning in 2023 and 2024. Business income taxes at a flat 3% rate for individuals with income over $125,000S/$250,000MFJ.
(v) Married and HOH tax brackets are twice Single filing status. Legislature seeking HB 2949 – flat rate 4.25% personal income tax effective 2024. HB1953 eliminates the current standard deductions and changes the personal income taxing framework from a bracket based system to a flat rate system
(w) Utah provides a tax credit equal to 6% of the federal personal exemption amounts (and applicable standard deduction). The tax credit is reduced by $.013 for each dollar by which a claimant’s state taxable income exceeds: $15,095 – S; $22,643 – HOH; $30,190 – MFJ in 2023.
(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 in 2023.
(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 in 2023.
(z) Alabama standard deduction is phased out for incomes over $25,500 after 2017 (MFJ, HOH and Single); $12,750 for MFS. Rhode Island exemptions & standard deductions phased out for incomes over $274,650; Wisconsin standard deduciton phases out for income over $124,500.
(aa) Standard deduction amounts reported are maximums, Maryland standard deduction is 15% of AGI with an increased deduction above $17,000 – S/$34,333 – MFJ in 2023; Montana, 20% of AGI.
(bb) Louisiana lawmakers repealed the state’s throwout rule, ending the taxation of so-called “nowhere income.”. Iowa is phasing-in a flat rate by 2027, while Nebraska (LB 754 signed into law) and South Carolina is phasing-in a reduced top rate by 2027.
