Icon for Top Marginal Personal Income Tax Rate

Top Marginal Personal Income Tax Rate

Description

This variable measures the top marginal tax on earned income in a given state. A state’s largest city was used as a proxy for local tax rates. This ranking includes those local taxes, if any, and any impact of federal deductibility, if allowed. Data were drawn from Tax Analysts, Federation of Tax Administrators and individual state tax return forms.

Current (2017)

Current values and ranks for the 2017 edition of Rich States, Poor States.
State Value Rank
4.02% 13th
0.00% 1st
4.54% 14th
6.90% 31st
13.30% 50th
4.63% 16th
6.99% 34th
7.85% 40th
0.00% 1st
6.00% 27th
8.25% 42nd
7.40% 37th
3.75% 12th
5.00% 18th
5.42% 23rd
4.60% 15th
8.20% 41st
3.62% 11th
10.15% 47th
8.95% 43rd
5.10% 22nd
6.65% 29th
9.85% 45th
5.00% 18th
7.00% 35th
6.90% 31st
6.84% 30th
0.00% 1st
0.00% 1st
9.97% 46th
4.90% 17th
12.70% 49th
5.50% 24th
2.90% 10th
7.50% 38th
5.00% 18th
10.64% 48th
6.97% 33rd
5.99% 26th
7.00% 36th
0.00% 1st
0.00% 1st
0.00% 1st
5.00% 18th
8.95% 43rd
5.75% 25th
0.00% 1st
6.50% 28th
7.65% 39th
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
12th 12th 12th 11th 12th 12th 12th 13th 13th 13th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
16th 15th 15th 13th 13th 13th 13th 14th 14th 14th
33rd 33rd 33rd 33rd 34th 34th 35th 32nd 31st 31st
49th 49th 46th 47th 47th 50th 50th 50th 50th 50th
15th 16th 16th 14th 14th 14th 14th 16th 16th 16th
17th 17th 27th 27th 28th 29th 30th 30th 34th 34th
35th 37th 42nd 42nd 40th 41st 39th 40th 41st 40th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
25th 26th 25th 25th 25th 26th 27th 27th 27th 27th
43rd 43rd 48th 48th 49th 48th 48th 48th 43rd 42nd
37th 39th 38th 38th 38th 36th 37th 37th 38th 37th
10th 10th 10th 17th 16th 17th 17th 12th 12th 12th
13th 13th 13th 12th 19th 20th 20th 20th 21st 18th
24th 25th 24th 23rd 23rd 23rd 23rd 23rd 23rd 23rd
28th 27th 26th 26th 26th 15th 15th 15th 15th 15th
42nd 41st 41st 41st 41st 42nd 42nd 42nd 42nd 41st
11th 11th 11th 10th 10th 10th 11th 11th 11th 11th
44th 44th 43rd 43rd 43rd 40th 41st 41st 37th 47th
37th 47th 44th 44th 44th 44th 43rd 43rd 44th 43rd
19th 20th 21st 20th 20th 21st 21st 21st 22nd 22nd
27th 31st 31st 30th 30th 28th 29th 29th 29th 29th
39th 40th 39th 39th 39th 39th 45th 45th 46th 45th
17th 17th 19th 17th 16th 17th 17th 18th 18th 18th
32nd 32nd 32nd 32nd 33rd 33rd 34th 35th 35th 35th
14th 14th 14th 31st 31st 31st 32nd 32nd 31st 31st
31st 30th 30th 29th 29th 30th 31st 31st 30th 30th
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
19th 20th 18th 16th 15th 15th 16th 17th 17th 17th
50th 50th 50th 50th 50th 49th 49th 49th 49th 49th
40th 38th 36th 36th 36th 37th 25th 24th 24th 24th
22nd 23rd 17th 15th 11th 11th 10th 10th 10th 10th
45th 42nd 40th 40th 42nd 43rd 40th 39th 39th 38th
26th 22nd 22nd 21st 20th 21st 22nd 22nd 18th 18th
47th 46th 48th 48th 48th 47th 47th 47th 48th 48th
36th 36th 35th 35th 32nd 32nd 33rd 34th 33rd 33rd
40th 33rd 27th 24th 24th 25th 26th 26th 26th 26th
33rd 33rd 33rd 33rd 34th 34th 35th 36th 36th 36th
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
48th 48th 45th 45th 45th 44th 43rd 43rd 44th 43rd
23rd 24th 23rd 22nd 22nd 24th 24th 24th 24th 25th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
29th 28th 27th 27th 27th 37th 28th 28th 28th 28th
30th 29th 36th 36th 36th 37th 38th 38th 40th 39th
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
4.25% 4.25% 4.25% 4.25% 4.25% 4.02% 4.02% 4.02% 4.02% 4.02%
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%
7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 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%
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%
7.20% 7.20% 8.20% 8.20% 8.00% 8.00% 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%
6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00%
8.25% 8.25% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 8.25% 8.25%
7.80% 7.80% 7.80% 7.80% 7.80% 7.40% 7.40% 7.40% 7.40% 7.40%
3.00% 3.00% 3.00% 5.00% 5.00% 5.00% 5.00% 3.75% 3.75% 3.75%
4.30% 4.30% 4.30% 4.30% 5.02% 5.02% 5.02% 5.07% 5.07% 5.00%
5.84% 5.84% 5.84% 5.84% 5.84% 5.42% 5.42% 5.42% 5.42% 5.42%
6.45% 6.45% 6.45% 6.45% 6.45% 4.90% 4.80% 4.60% 4.60% 4.60%
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%
8.50% 8.50% 8.50% 8.50% 8.50% 7.95% 7.95% 7.95% 7.15% 10.15%
7.80% 9.30% 9.30% 8.55% 8.70% 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%
6.40% 6.85% 6.85% 6.85% 6.85% 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%
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%
4.49% 4.49% 4.49% 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%
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%
5.30% 5.30% 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%
8.00% 7.75% 7.75% 7.75% 7.75% 7.75% 5.80% 5.75% 5.75% 5.50%
5.54% 5.54% 4.86% 4.86% 3.99% 3.99% 3.22% 3.22% 2.90% 2.90%
8.87% 8.24% 7.93% 7.93% 8.43% 8.43% 7.89% 7.83% 7.50% 7.50%
6.25% 5.50% 5.50% 5.50% 5.25% 5.25% 5.25% 5.25% 5.00% 5.00%
9.00% 9.00% 11.00% 11.00% 10.60% 10.61% 10.62% 10.62% 10.63% 10.64%
7.37% 7.05% 7.05% 7.05% 7.00% 7.00% 7.00% 6.99% 6.98% 6.97%
8.00% 7.00% 6.50% 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%
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%
9.50% 9.50% 9.40% 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%
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%
6.75% 6.75% 7.75% 7.75% 7.75% 7.75% 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%

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