Icon for Top Marginal Personal Income Tax Rate

Top Marginal Personal Income Tax Rate

Description

This ranking includes local taxes, if any, and any impact of federal deductibility, if allowed. A state’s largest city was used as a proxy for local tax rates. Data were drawn from Tax Analysts, Federation of Tax Administrators and individual state tax return forms. Tax rates are as of March 25, 2018.

Current (2018)

Current values and ranks for the 2018 edition of Rich States, Poor States.
State Value Rank
4.15% 12th
0.00% 1st
4.54% 13th
6.90% 32nd
13.30% 50th
4.63% 14th
6.99% 36th
7.85% 41st
0.00% 1st
5.75% 25th
11.00% 48th
6.93% 34th
4.95% 16th
5.25% 21st
5.66% 23rd
5.70% 24th
8.20% 42nd
3.78% 11th
7.15% 38th
8.95% 43rd
5.10% 20th
6.65% 29th
9.85% 45th
5.00% 17th
6.90% 31st
6.90% 32nd
6.84% 30th
0.00% 1st
0.00% 1st
9.97% 46th
4.90% 15th
12.70% 49th
5.50% 22nd
2.90% 10th
7.50% 39th
5.00% 17th
10.65% 47th
6.96% 35th
5.99% 27th
7.00% 37th
0.00% 1st
0.00% 1st
0.00% 1st
5.00% 17th
8.95% 43rd
5.75% 25th
0.00% 1st
6.50% 28th
7.65% 40th
0.00% 1st

Historical Ranks

Historical state ranks for Top Marginal Personal Income Tax Rate across editions of the Rich States, Poor States.
State 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
12th 12th 12th 11th 12th 12th 12th 13th 13th 13th 12th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
16th 15th 15th 13th 13th 13th 13th 14th 14th 14th 13th
33rd 33rd 33rd 33rd 34th 34th 35th 32nd 31st 31st 32nd
49th 49th 46th 47th 47th 50th 50th 50th 50th 50th 50th
15th 16th 16th 14th 14th 14th 14th 16th 16th 16th 14th
17th 17th 27th 27th 28th 29th 30th 30th 34th 34th 36th
35th 37th 42nd 42nd 40th 41st 39th 40th 41st 40th 41st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
25th 26th 25th 25th 25th 26th 27th 27th 27th 27th 25th
43rd 43rd 48th 48th 49th 48th 48th 48th 43rd 42nd 48th
37th 39th 38th 38th 38th 36th 37th 37th 38th 37th 34th
10th 10th 10th 17th 16th 17th 17th 12th 12th 12th 16th
13th 13th 13th 12th 19th 20th 20th 20th 21st 18th 21st
24th 25th 24th 23rd 23rd 23rd 23rd 23rd 23rd 23rd 23rd
28th 27th 26th 26th 26th 15th 15th 15th 15th 15th 24th
42nd 41st 41st 41st 41st 42nd 42nd 42nd 42nd 41st 42nd
11th 11th 11th 10th 10th 10th 11th 11th 11th 11th 11th
44th 44th 43rd 43rd 43rd 40th 41st 41st 37th 47th 38th
37th 47th 44th 44th 44th 44th 43rd 43rd 44th 43rd 43rd
19th 20th 21st 20th 20th 21st 21st 21st 22nd 22nd 20th
27th 31st 31st 30th 30th 28th 29th 29th 29th 29th 29th
39th 40th 39th 39th 39th 39th 45th 45th 46th 45th 45th
17th 17th 19th 17th 16th 17th 17th 18th 18th 18th 17th
32nd 32nd 32nd 32nd 33rd 33rd 34th 35th 35th 35th 31st
14th 14th 14th 31st 31st 31st 32nd 32nd 31st 31st 32nd
31st 30th 30th 29th 29th 30th 31st 31st 30th 30th 30th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
46th 45th 47th 46th 46th 46th 46th 46th 47th 46th 46th
19th 20th 18th 16th 15th 15th 16th 17th 17th 17th 15th
50th 50th 50th 50th 50th 49th 49th 49th 49th 49th 49th
40th 38th 36th 36th 36th 37th 25th 24th 24th 24th 22nd
22nd 23rd 17th 15th 11th 11th 10th 10th 10th 10th 10th
45th 42nd 40th 40th 42nd 43rd 40th 39th 39th 38th 39th
26th 22nd 22nd 21st 20th 21st 22nd 22nd 18th 18th 17th
47th 46th 48th 48th 48th 47th 47th 47th 48th 48th 47th
36th 36th 35th 35th 32nd 32nd 33rd 34th 33rd 33rd 35th
40th 33rd 27th 24th 24th 25th 26th 26th 26th 26th 27th
33rd 33rd 33rd 33rd 34th 34th 35th 36th 36th 36th 37th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
21st 17th 19th 17th 16th 17th 17th 18th 18th 18th 17th
48th 48th 45th 45th 45th 44th 43rd 43rd 44th 43rd 43rd
23rd 24th 23rd 22nd 22nd 24th 24th 24th 24th 25th 25th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
29th 28th 27th 27th 27th 37th 28th 28th 28th 28th 28th
30th 29th 36th 36th 36th 37th 38th 38th 40th 39th 40th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st

Historical Values

Historical values for Top Marginal Personal Income Tax Rate. The years listed correspond to the actual data years, not necessarily the publication of Rich States, Poor States.
State 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
4.25% 4.25% 4.25% 4.25% 4.25% 4.02% 4.02% 4.02% 4.02% 4.02% 4.15%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
4.79% 4.54% 4.54% 4.54% 4.54% 4.54% 4.54% 4.54% 4.54% 4.54% 4.54%
7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 6.90% 6.90% 6.90% 6.90%
10.30% 10.30% 10.55% 10.30% 10.30% 13.30% 13.30% 13.30% 13.30% 13.30% 13.30%
4.63% 4.63% 4.63% 4.63% 4.63% 4.63% 4.63% 4.63% 4.63% 4.63% 4.63%
5.00% 5.00% 6.50% 6.50% 6.70% 6.70% 6.70% 6.70% 6.99% 6.99% 6.99%
7.20% 7.20% 8.20% 8.20% 8.00% 8.00% 7.85% 7.85% 7.85% 7.85% 7.85%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 5.75%
8.25% 8.25% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 8.25% 8.25% 11.00%
7.80% 7.80% 7.80% 7.80% 7.80% 7.40% 7.40% 7.40% 7.40% 7.40% 6.93%
3.00% 3.00% 3.00% 5.00% 5.00% 5.00% 5.00% 3.75% 3.75% 3.75% 4.95%
4.30% 4.30% 4.30% 4.30% 5.02% 5.02% 5.02% 5.07% 5.07% 5.00% 5.25%
5.84% 5.84% 5.84% 5.84% 5.84% 5.42% 5.42% 5.42% 5.42% 5.42% 5.66%
6.45% 6.45% 6.45% 6.45% 6.45% 4.90% 4.80% 4.60% 4.60% 4.60% 5.70%
8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20%
3.90% 3.90% 3.90% 3.90% 3.90% 3.62% 3.62% 3.62% 3.62% 3.62% 3.78%
8.50% 8.50% 8.50% 8.50% 8.50% 7.95% 7.95% 7.95% 7.15% 10.15% 7.15%
7.80% 9.30% 9.30% 8.55% 8.70% 8.95% 8.95% 8.95% 8.95% 8.95% 8.95%
5.30% 5.30% 5.30% 5.30% 5.25% 5.25% 5.20% 5.15% 5.10% 5.10% 5.10%
6.40% 6.85% 6.85% 6.85% 6.85% 6.65% 6.65% 6.65% 6.65% 6.65% 6.65%
7.85% 7.85% 7.85% 7.85% 7.85% 7.85% 9.85% 9.85% 9.85% 9.85% 9.85%
5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 6.90%
4.49% 4.49% 4.49% 6.90% 6.90% 6.90% 6.90% 6.90% 6.90% 6.90% 6.90%
6.84% 6.84% 6.84% 6.84% 6.84% 6.84% 6.84% 6.84% 6.84% 6.84% 6.84%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
8.97% 8.97% 10.75% 8.97% 9.97% 9.97% 9.97% 9.97% 9.97% 9.97% 9.97%
5.30% 5.30% 4.90% 4.90% 4.90% 4.90% 4.90% 4.90% 4.90% 4.90% 4.90%
10.50% 10.50% 12.62% 12.62% 12.70% 12.70% 12.70% 12.70% 12.70% 12.70% 12.70%
8.00% 7.75% 7.75% 7.75% 7.75% 7.75% 5.80% 5.75% 5.75% 5.50% 5.50%
5.54% 5.54% 4.86% 4.86% 3.99% 3.99% 3.22% 3.22% 2.90% 2.90% 2.90%
8.87% 8.24% 7.93% 7.93% 8.43% 8.43% 7.89% 7.83% 7.50% 7.50% 7.50%
6.25% 5.50% 5.50% 5.50% 5.25% 5.25% 5.25% 5.25% 5.00% 5.00% 5.00%
9.00% 9.00% 11.00% 11.00% 10.60% 10.61% 10.62% 10.62% 10.63% 10.64% 10.65%
7.37% 7.05% 7.05% 7.05% 7.00% 7.00% 7.00% 6.99% 6.98% 6.97% 6.96%
8.00% 7.00% 6.50% 5.99% 5.99% 5.99% 5.99% 5.99% 5.99% 5.99% 5.99%
7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
5.35% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
9.50% 9.50% 9.40% 8.95% 8.95% 8.95% 8.95% 8.95% 8.95% 8.95% 8.95%
5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75% 5.75%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
6.50% 6.50% 6.50% 6.50% 6.50% 6.50% 6.50% 6.50% 6.50% 6.50% 6.50%
6.75% 6.75% 7.75% 7.75% 7.75% 7.75% 7.65% 7.65% 7.65% 7.65% 7.65%
0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

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