The Center Square The Center Square Author email Mar 31, 2020

(The Center Square) – The top marginal income tax rate for residents of Nevada remains the lowest in the nation — 0 percent — according to a new study of state individual income tax rates by the Tax Foundation.

The state is among seven states that levy no individual income tax on their residents. Top state income tax rates range from a high of 13.3 percent in California to 1 percent in Tennessee, according to the Tax Foundation study, which was published in February.

Income taxes accounted for 37 percent of state tax revenues in fiscal-year 2017, the analysis said. And among the 43 states that levy income taxes, 41 tax wages or salaries, while two – New Hampshire and Tennessee – tax only interest and dividend income.

Nine states have single-rate levies on individuals’ income, while 32 states and the District of Columbia have graduated-rate income taxes.

States with individual income taxes also vary in terms of the number of tax brackets and approaches to deductions and personal exemptions, the Tax Foundation report said.

States’ Top Marginal Income Tax Rates in 2020

State Top Marginal Individual Income Tax Rates Type of Individual Income Tax System
Alabama 5.00% Graduated rates
Alaska 0.00% None
Arizona 4.50% Graduated rates
Arkansas 6.60% Graduated rates
California 13.30% Graduated rates
Colorado 4.63% Single rate
Connecticut 6.99% Graduated rates
Delaware 6.60% Graduated rates
Florida 0.00% None
Georgia 5.75% Graduated rates
Hawaii 11.00% Graduated rates
Idaho 6.93% Graduated rates
Illinois 4.95% Single rate
Indiana 3.23% Single rate
Iowa 8.53% Graduated rates
Kansas 5.70% Graduated rates
Kentucky 5.00% Single rate
Louisiana 6.00% Graduated rates
Maine 7.15% Graduated rates
Maryland 5.75% Graduated rates
Massachusetts 5.00% Single rate
Michigan 4.25% Single rate
Minnesota 9.85% Graduated rates
Mississippi 5.00% Graduated rates
Missouri 5.40% Graduated rates
Montana 6.90% Graduated rates
Nebraska 6.84% Graduated rates
Nevada 0.00% None
New Hampshire 5.00% Single rate
New Jersey 10.75% Graduated rates
New Mexico 4.90% Graduated rates
New York 8.82% Graduated rates
North Carolina 5.25% Single rate
North Dakota 2.90% Graduated rates
Ohio 4.80% Graduated rates
Oklahoma 5.00% Graduated rates
Oregon 9.90% Graduated rates
Pennsylvania 3.07% Single rate
Rhode Island 5.99% Graduated rates
South Carolina 7.00% Graduated rates
South Dakota 0.00% None
Tennessee 1.00% Single rate
Texas 0.00% None
Utah 4.95% Single rate
Vermont 8.75% Graduated rates
Virginia 5.75% Graduated rates
Washington 0.00% None
Washington, D.C. 8.95% Graduated rates
West Virginia 6.50% Graduated rates
Wisconsin 7.65% Graduated rates
Wyoming 0.00% None

Source: Tax Foundation

Shawn founded Guard The Constitution to prosecute the important effort of preventing the deceptive Article V convention effort to re-write our Constitution. Over time, it became obvious that coordinating patriots in efforts to take our government back were possible, important, and a priority.

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