Top Marginal Personal Income Tax Rate

Description

This variable includes local taxes, if any, and any impact of federal deductibility, if allowed. A state’s largest city is 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 January 1, 2024.

Current (2024)

Current values and ranks for the 2024 edition of Rich States, Poor States.

Top Marginal Personal Income Tax Rate Rank

Worst Best

ME 39

VT 42

NH 1

WA 1

ID 27

MT 30

ND 10

MN 45

IL 20

WI 40

MI 36

NY 50

RI 32

MA 44

OR 49

NV 1

WY 1

SD 1

IA 24

IN 21

OH 33

PA 37

NJ 47

CT 38

CA 48

UT 17

CO 14

NE 29

MO 27

KY 34

WV 22

VA 26

MD 43

DE 41

AZ 10

NM 30

KS 24

AR 14

TN 1

NC 16

SC 35

OK 19

LA 13

MS 18

AL 12

GA 23

AK 1

HI 46

TX 1

FL 1

State	Value	Rank
Alabama	4.15%	12^th
Alaska	0.00%	1^st
Arizona	2.50%	10^th
Arkansas	4.40%	14^th
California	14.40%	48^th
Colorado	4.40%	14^th
Connecticut	6.99%	38^th
Delaware	7.85%	41^st
Florida	0.00%	1^st
Georgia	5.49%	23^rd
Hawaii	11.00%	46^th
Idaho	5.80%	27^th
Illinois	4.95%	20^th
Indiana	5.07%	21^st
Iowa	5.70%	24^th
Kansas	5.70%	24^th
Kentucky	6.20%	34^th
Louisiana	4.25%	13^th
Maine	7.15%	39^th
Maryland	8.95%	43^rd
Massachusetts	9.00%	44^th
Michigan	6.65%	36^th
Minnesota	9.85%	45^th
Mississippi	4.70%	18^th
Missouri	5.80%	27^th
Montana	5.90%	30^th
Nebraska	5.84%	29^th
Nevada	0.00%	1^st
New Hampshire	0.00%	1^st
New Jersey	11.75%	47^th
New Mexico	5.90%	30^th
New York	14.78%	50^th
North Carolina	4.50%	16^th
North Dakota	2.50%	10^th
Ohio	6.00%	33^rd
Oklahoma	4.75%	19^th
Oregon	14.69%	49^th
Pennsylvania	6.86%	37^th
Rhode Island	5.99%	32^nd
South Carolina	6.40%	35^th
South Dakota	0.00%	1^st
Tennessee	0.00%	1^st
Texas	0.00%	1^st
Utah	4.65%	17^th
Vermont	8.75%	42^nd
Virginia	5.75%	26^th
Washington	0.00%	1^st
West Virginia	5.12%	22^nd
Wisconsin	7.65%	40^th
Wyoming	0.00%	1^st

U.S. Trends

Overview of states' Top Marginal Personal Income Tax Rate over time.

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	2019	2020	2021	2022	2023	2024
Alabama	12^th	12^th	12^th	11^th	12^th	12^th	12^th	13^th	13^th	13^th	12^th	12^th	12^th	12^th	12^th	12^th	12^th
Alaska	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Arizona	16^th	15^th	15^th	13^th	13^th	13^th	13^th	14^th	14^th	14^th	13^th	13^th	13^th	42^nd	13^th	10^th	10^th
Arkansas	33^rd	33^rd	33^rd	33^rd	34^th	34^th	35^th	32^nd	31^st	31^st	32^nd	32^nd	30^th	25^th	23^rd	18^th	14^th
California	49^th	49^th	46^th	47^th	47^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	49^th	48^th	48^th	48^th
Colorado	15^th	16^th	16^th	14^th	14^th	14^th	14^th	16^th	16^th	16^th	14^th	14^th	14^th	13^th	14^th	14^th	14^th
Connecticut	17^th	17^th	27^th	27^th	28^th	29^th	30^th	30^th	34^th	34^th	36^th	36^th	36^th	35^th	37^th	38^th	38^th
Delaware	35^th	37^th	42^nd	42^nd	40^th	41^st	39^th	40^th	41^st	40^th	41^st	42^nd	42^nd	41^st	42^nd	41^st	41^st
Florida	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Georgia	25^th	26^th	25^th	25^th	25^th	26^th	27^th	27^th	27^th	27^th	25^th	25^th	25^th	23^rd	25^th	23^rd	23^rd
Hawaii	43^rd	43^rd	48^th	48^th	49^th	48^th	48^th	48^th	43^rd	42^nd	48^th	47^th	47^th	46^th	46^th	46^th	46^th
Idaho	37^th	39^th	38^th	38^th	38^th	36^th	37^th	37^th	38^th	37^th	34^th	34^th	34^th	33^rd	31^st	25^th	27^th
Illinois	10^th	10^th	10^th	17^th	16^th	17^th	17^th	12^th	12^th	12^th	16^th	16^th	16^th	14^th	16^th	19^th	20^th
Indiana	13^th	13^th	13^th	12^th	19^th	20^th	20^th	20^th	21^st	18^th	21^st	22^nd	22^nd	20^th	21^st	21^st	21^st
Iowa	24^th	25^th	24^th	23^rd	23^rd	23^rd	23^rd	23^rd	23^rd	23^rd	23^rd	23^rd	23^rd	21^st	22^nd	29^th	24^th
Kansas	28^th	27^th	26^th	26^th	26^th	15^th	15^th	15^th	15^th	15^th	24^th	24^th	24^th	22^nd	24^th	22^nd	24^th
Kentucky	42^nd	41^st	41^st	41^st	41^st	42^nd	42^nd	42^nd	42^nd	41^st	42^nd	39^th	39^th	38^th	40^th	35^th	34^th
Louisiana	11^th	11^th	11^th	10^th	10^th	10^th	11^th	11^th	11^th	11^th	11^th	11^th	11^th	11^th	10^th	13^th	13^th
Maine	44^th	44^th	43^rd	43^rd	43^rd	40^th	41^st	41^st	37^th	47^th	38^th	38^th	38^th	37^th	39^th	39^th	39^th
Maryland	37^th	47^th	44^th	44^th	44^th	44^th	43^rd	43^rd	44^th	43^rd	43^rd	44^th	44^th	44^th	44^th	43^rd	43^rd
Massachusetts	19^th	20^th	21^st	20^th	20^th	21^st	21^st	21^st	22^nd	22^nd	20^th	20^th	18^th	16^th	19^th	44^th	44^th
Michigan	27^th	31^st	31^st	30^th	30^th	28^th	29^th	29^th	29^th	29^th	29^th	30^th	31^st	30^th	33^rd	34^th	36^th
Minnesota	39^th	40^th	39^th	39^th	39^th	39^th	45^th	45^th	46^th	45^th	45^th	45^th	45^th	45^th	45^th	45^th	45^th
Mississippi	17^th	17^th	19^th	17^th	16^th	17^th	17^th	18^th	18^th	18^th	17^th	18^th	18^th	16^th	19^th	20^th	18^th
Missouri	32^nd	32^nd	32^nd	32^nd	33^rd	33^rd	34^th	35^th	35^th	35^th	31^st	28^th	28^th	28^th	29^th	27^th	27^th
Montana	14^th	14^th	14^th	31^st	31^st	31^st	32^nd	32^nd	31^st	31^st	32^nd	32^nd	33^rd	32^nd	34^th	36^th	30^th
Nebraska	31^st	30^th	30^th	29^th	29^th	30^th	31^st	31^st	30^th	30^th	30^th	31^st	32^nd	31^st	35^th	33^rd	29^th
Nevada	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
New Hampshire	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
New Jersey	46^th	45^th	47^th	46^th	46^th	46^th	46^th	46^th	47^th	46^th	46^th	48^th	48^th	47^th	47^th	47^th	47^th
New Mexico	19^th	20^th	18^th	16^th	15^th	15^th	16^th	17^th	17^th	17^th	15^th	15^th	15^th	25^th	27^th	26^th	30^th
New York	50^th	50^th	50^th	50^th	50^th	49^th	49^th	49^th	49^th	49^th	49^th	49^th	49^th	48^th	50^th	50^th	50^th
North Carolina	40^th	38^th	36^th	36^th	36^th	37^th	25^th	24^th	24^th	24^th	22^nd	21^st	21^st	19^th	18^th	15^th	16^th
North Dakota	22^nd	23^rd	17^th	15^th	11^th	11^th	10^th	10^th	10^th	10^th	10^th	10^th	10^th	10^th	11^th	11^th	10^th
Ohio	45^th	42^nd	40^th	40^th	42^nd	43^rd	40^th	39^th	39^th	38^th	39^th	40^th	40^th	39^th	30^th	30^th	33^rd
Oklahoma	26^th	22^nd	22^nd	21^st	20^th	21^st	22^nd	22^nd	18^th	18^th	17^th	18^th	18^th	16^th	15^th	15^th	19^th
Oregon	47^th	46^th	48^th	48^th	48^th	47^th	47^th	47^th	48^th	48^th	47^th	46^th	46^th	50^th	49^th	49^th	49^th
Pennsylvania	36^th	36^th	35^th	35^th	32^nd	32^nd	33^rd	34^th	33^rd	33^rd	35^th	35^th	35^th	34^th	36^th	37^th	37^th
Rhode Island	40^th	33^rd	27^th	24^th	24^th	25^th	26^th	26^th	26^th	26^th	27^th	27^th	27^th	27^th	28^th	28^th	32^nd
South Carolina	33^rd	33^rd	33^rd	33^rd	34^th	34^th	35^th	36^th	36^th	36^th	37^th	37^th	37^th	36^th	38^th	31^st	35^th
South Dakota	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Tennessee	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Texas	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Utah	21^st	17^th	19^th	17^th	16^th	17^th	17^th	18^th	18^th	18^th	17^th	16^th	16^th	14^th	16^th	17^th	17^th
Vermont	48^th	48^th	45^th	45^th	45^th	44^th	43^rd	43^rd	44^th	43^rd	43^rd	43^rd	43^rd	43^rd	43^rd	42^nd	42^nd
Virginia	23^rd	24^th	23^rd	22^nd	22^nd	24^th	24^th	24^th	24^th	25^th	25^th	25^th	25^th	23^rd	25^th	23^rd	26^th
Washington	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
West Virginia	29^th	28^th	27^th	27^th	27^th	37^th	28^th	28^th	28^th	28^th	28^th	29^th	29^th	29^th	31^st	31^st	22^nd
Wisconsin	30^th	29^th	36^th	36^th	36^th	37^th	38^th	38^th	40^th	39^th	40^th	41^st	41^st	40^th	41^st	40^th	40^th
Wyoming	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st

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	2019	2020	2021	2022	2023	2024
Alabama	4.25%	4.25%	4.25%	4.25%	4.25%	4.02%	4.02%	4.02%	4.02%	4.02%	4.15%	4.15%	4.15%	4.15%	4.15%	4.15%	4.15%
Alaska	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%
Arizona	4.79%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.54%	4.50%	8.00%	4.50%	2.50%	2.50%
Arkansas	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	6.90%	6.90%	6.90%	6.90%	6.90%	6.60%	5.90%	5.50%	4.90%	4.40%
California	10.30%	10.30%	10.55%	10.30%	10.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	13.30%	14.40%
Colorado	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.63%	4.55%	4.55%	4.40%	4.40%
Connecticut	5.00%	5.00%	6.50%	6.50%	6.70%	6.70%	6.70%	6.70%	6.99%	6.99%	6.99%	6.99%	6.99%	6.99%	6.99%	6.99%	6.99%
Delaware	7.20%	7.20%	8.20%	8.20%	8.00%	8.00%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%
Florida	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%
Georgia	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.49%
Hawaii	8.25%	8.25%	11.00%	11.00%	11.00%	11.00%	11.00%	11.00%	8.25%	8.25%	11.00%	11.00%	11.00%	11.00%	11.00%	11.00%	11.00%
Idaho	7.80%	7.80%	7.80%	7.80%	7.80%	7.40%	7.40%	7.40%	7.40%	7.40%	6.93%	6.93%	6.93%	6.93%	6.50%	5.80%	5.80%
Illinois	3.00%	3.00%	3.00%	5.00%	5.00%	5.00%	5.00%	3.75%	3.75%	3.75%	4.95%	4.95%	4.95%	4.95%	4.95%	4.95%	4.95%
Indiana	4.30%	4.30%	4.30%	4.30%	5.02%	5.02%	5.02%	5.07%	5.07%	5.00%	5.25%	5.25%	5.25%	5.25%	5.25%	5.17%	5.07%
Iowa	5.84%	5.84%	5.84%	5.84%	5.84%	5.42%	5.42%	5.42%	5.42%	5.42%	5.66%	5.37%	5.37%	5.37%	5.37%	6.00%	5.70%
Kansas	6.45%	6.45%	6.45%	6.45%	6.45%	4.90%	4.80%	4.60%	4.60%	4.60%	5.70%	5.70%	5.70%	5.70%	5.70%	5.70%	5.70%
Kentucky	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	8.20%	7.20%	7.20%	7.20%	7.20%	6.70%	6.20%
Louisiana	3.90%	3.90%	3.90%	3.90%	3.90%	3.62%	3.62%	3.62%	3.62%	3.62%	3.78%	3.78%	3.78%	3.78%	2.68%	4.25%	4.25%
Maine	8.50%	8.50%	8.50%	8.50%	8.50%	7.95%	7.95%	7.95%	7.15%	10.15%	7.15%	7.15%	7.15%	7.15%	7.15%	7.15%	7.15%
Maryland	7.80%	9.30%	9.30%	8.55%	8.70%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%
Massachusetts	5.30%	5.30%	5.30%	5.30%	5.25%	5.25%	5.20%	5.15%	5.10%	5.10%	5.10%	5.05%	5.00%	5.00%	5.00%	9.00%	9.00%
Michigan	6.40%	6.85%	6.85%	6.85%	6.85%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%	6.65%
Minnesota	7.85%	7.85%	7.85%	7.85%	7.85%	7.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%	9.85%
Mississippi	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	4.70%
Missouri	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	6.90%	6.40%	6.40%	6.40%	6.30%	5.95%	5.80%
Montana	4.49%	4.49%	4.49%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.90%	6.75%	6.75%	5.90%
Nebraska	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.84%	6.64%	5.84%
Nevada	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%
New Hampshire	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%
New Jersey	8.97%	8.97%	10.75%	8.97%	9.97%	9.97%	9.97%	9.97%	9.97%	9.97%	9.97%	11.75%	11.75%	11.75%	11.75%	11.75%	11.75%
New Mexico	5.30%	5.30%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	4.90%	5.90%	5.90%	5.90%	5.90%
New York	10.50%	10.50%	12.62%	12.62%	12.70%	12.70%	12.70%	12.70%	12.70%	12.70%	12.70%	12.70%	12.70%	12.70%	14.78%	14.78%	14.78%
North Carolina	8.00%	7.75%	7.75%	7.75%	7.75%	7.75%	5.80%	5.75%	5.75%	5.50%	5.50%	5.25%	5.25%	5.25%	4.99%	4.75%	4.50%
North Dakota	5.54%	5.54%	4.86%	4.86%	3.99%	3.99%	3.22%	3.22%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.90%	2.50%
Ohio	8.87%	8.24%	7.93%	7.93%	8.43%	8.43%	7.89%	7.83%	7.50%	7.50%	7.50%	7.50%	7.30%	7.30%	6.49%	6.49%	6.00%
Oklahoma	6.25%	5.50%	5.50%	5.50%	5.25%	5.25%	5.25%	5.25%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	4.75%	4.75%	4.75%
Oregon	9.00%	9.00%	11.00%	11.00%	10.60%	10.61%	10.62%	10.62%	10.63%	10.64%	10.65%	10.66%	10.67%	14.68%	14.69%	14.69%	14.69%
Pennsylvania	7.37%	7.05%	7.05%	7.05%	7.00%	7.00%	7.00%	6.99%	6.98%	6.97%	6.96%	6.95%	6.94%	6.94%	6.91%	6.86%	6.86%
Rhode Island	8.00%	7.00%	6.50%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%	5.99%
South Carolina	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	7.00%	6.50%	6.40%
South Dakota	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%
Tennessee	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%
Texas	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%
Utah	5.35%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	5.00%	4.95%	4.95%	4.95%	4.95%	4.85%	4.65%
Vermont	9.50%	9.50%	9.40%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.95%	8.75%	8.75%	8.75%	8.75%	8.75%	8.75%
Virginia	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%	5.75%
Washington	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%
West Virginia	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	6.50%	5.12%
Wisconsin	6.75%	6.75%	7.75%	7.75%	7.75%	7.75%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%	7.65%
Wyoming	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%

Description

Current (2024)

U.S. Trends

Historical Ranks

Historical Values

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Rich States, Poor States 17th Edition

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