Income Tax By State 2019

In the United States, each state has its own policy for collecting income taxes. Incomes taxes are just one of the ways that state governments make revenues for operations – think things like building schools and repairing roads. Of the 50 states, a total of 43 have some form of state income taxes. In 41 states, wages and salaries are taxed. In New Hampshire and Tennessee, only interest income and tax dividends are taxed. In the remaining seven states, there is no state income tax. However, the state makes revenue through other forms of taxation, such as higher property tax rates or higher sales tax rates.

These aren’t the only differences among the states when it comes to income taxes, either. For example, some states have their own deductions and exemptions, while others use rates based on the federal tax code, while some states don’t allow any deductions or exemptions. Some states have different brackets for married and single tax filers.

For the purpose of this article, we’re going to take a look at the latest marginal individual income tax rates as of 2019. Remember, though, this data is subject to change over time but is accurate as of August 2019.

The state with the highest income tax bracket is California, which has a maximum tax rate of 13.3%. The lowest tax bracket in California is 1%, which is one of the lowest in the nation. The next highest income tax rate is found in Oregon, where the highest bracket has a rate of 9.9%. The lowest income tax bracket in Oregon is 5%. Minnesota has a similar range of state income tax rates, with the lowest being 5.35% and the highest reaching 9.85%.

Other states with income tax rates that exceed 8% include Iowa, New Jersey, Vermont, Washington D.C., New York, and Hawaii.

States with maximum state income tax rates of at least 6% but less than 7% include Connecticut, Arkansas, Montana, Nebraska, Delaware, West Virginia, Georgia, Missouri, Kentucky, and Louisiana.

States with maximum income tax rates of at least 5% but less than 6% are Rhode Island, Maryland, Virginia, Kansas, Ohio, Oklahoma, Alabama, and Mississippi.

Other than the states that do not levy an individual income tax, North Dakota has the lowest income tax rate in the nation. The tax rates in this state fall between 1.1% and 2.9%. Arizona has the second-lowest rates at 2.59% to 4.54%. Finally, New Mexico also has a low income tax rate of 1.7% to 4.9%.

State Income Tax Lowest Bracket Income Tax Highest Bracket 2019 Pop.
Alabama2.00%5.00%4,898,246
Arizona2.59%4.54%7,275,070
Arkansas0.90%6.90%3,026,412
California1.00%13.30%39,747,267
Connecticut3.00%6.99%3,567,871
Delaware2.20%6.60%975,033
District of Columbia4.00%8.95%711,571
Georgia1.00%6.00%10,627,767
Hawaii1.40%8.25%1,416,589
Idaho1.60%7.40%1,790,182
Iowa0.36%8.98%3,167,997
Kansas2.90%5.20%2,910,931
Kentucky2.00%6.00%4,484,047
Louisiana2.00%6.00%4,652,581
Maine5.80%7.15%1,342,097
Maryland2.00%5.75%6,062,917
Minnesota5.35%9.85%5,655,925
Mississippi3.00%5.00%2,987,895
Missouri1.50%6.00%6,147,861
Montana1.00%6.90%1,074,532
Nebraska2.46%6.84%1,940,919
New Jersey1.40%8.97%8,922,547
New Mexico1.70%4.90%2,096,034
New York4.00%8.82%19,491,339
North Dakota1.10%2.90%760,900
Ohio0.50%5.00%11,718,568
Oklahoma0.50%5.00%3,948,950
Oregon5.00%9.90%4,245,901
Rhode Island3.75%5.99%1,056,738
South Carolina0.00%7.00%5,147,111
Vermont3.55%8.95%627,180
Virginia2.00%5.75%8,571,946
West Virginia3.00%6.50%1,791,951
Wisconsin4.00%7.65%5,832,661