State income tax is the single biggest variable in American take-home pay. Nine states take nothing from wages at all.
Nine states take nothing from wages. Of the 42 jurisdictions that do, 17 apply a single flat rate and 25 use graduated brackets. Top rates run from 2.5% in Arizona and North Dakota to 13.3% in California.
The rate alone will mislead you in ten states, because counties, cities or school districts levy income taxes of their own on top. Maryland's county tax averages around 2.4% of income, Ohio's municipalities commonly charge 1% to 2.5%, every Indiana county levies one, and New York City adds roughly 3% to 3.9%. Each state's page covers its own local picture.
| State | Structure | Top rate |
|---|---|---|
| Alabama | 3 brackets | 5% |
| Arizona | Flat | 2.5% |
| Arkansas | 2 brackets | 3.9% |
| California | 10 brackets | 13.3% |
| Colorado | Flat | 4.4% |
| Connecticut | 7 brackets | 6.99% |
| Delaware | 7 brackets | 6.6% |
| District of Columbia | 7 brackets | 10.75% |
| Georgia | Flat | 5.19% |
| Hawaii | 12 brackets | 11% |
| Idaho | Flat | 5.3% |
| Illinois | Flat | 4.95% |
| Indiana | Flat | 2.95% |
| Iowa | Flat | 3.8% |
| Kansas | 2 brackets | 5.58% |
| Kentucky | Flat | 3.5% |
| Louisiana | Flat | 3% |
| Maine | 3 brackets | 7.15% |
| Maryland | 10 brackets | 6.5% |
| Massachusetts | 2 brackets | 9% |
| Michigan | Flat | 4.25% |
| Minnesota | 4 brackets | 9.85% |
| Mississippi | Flat | 4% |
| Missouri | 8 brackets | 4.7% |
| Montana | 2 brackets | 5.65% |
| Nebraska | 3 brackets | 4.55% |
| New Jersey | 7 brackets | 10.75% |
| New Mexico | 6 brackets | 5.9% |
| New York | 9 brackets | 10.9% |
| North Carolina | Flat | 3.99% |
| North Dakota | 3 brackets | 2.5% |
| Ohio | Flat | 2.75% |
| Oklahoma | 4 brackets | 4.5% |
| Oregon | 4 brackets | 9.9% |
| Pennsylvania | Flat | 3.07% |
| Rhode Island | 3 brackets | 5.99% |
| South Carolina | 3 brackets | 6% |
| Utah | Flat | 4.5% |
| Vermont | 4 brackets | 8.75% |
| Virginia | 4 brackets | 5.75% |
| West Virginia | 5 brackets | 4.82% |
| Wisconsin | 4 brackets | 7.65% |