State Income Tax Rates
Updated May 2003
(Numbers next to states refer to
footnotes at the end of the table)

ALABAMA 1st $1,000 - 2% Next 5,000 - 4% Over 6,000 - 5%	ALASKA - 0%	ARIZONA 1 1st $10,000 - 2.87% Next 15,000 - 3.2% Next 25,000 - 3.74% Next 100,000 - 4.72% Over 150,000 - 5.04%
ARKANSAS 1st $3,199 - 1% $3,200 to 6,399 - 2.5% $6,400 to 9,599 - 3.5% $9,600 to 15,999 - 4.5% $16,000 to 26,699 - 6% $26,700 and over - 7%	CALIFORNIA 2 $0 to $5,834 - 1% $5,835 to 13,829 - 2% $13,830 to 21,826 - 4% $21,827 to 30,298 - 6% $30,299 to 38,291 - 8% Over 38,292 - 9.3%	COLORADO 3 4.63% of federal taxable income with modifications.
CONNECTICUT 4 1st $10,000 - 3% over 10,000 - 4.5%	DELAWARE $0 to $2,000 - 0% $2,001 to 5,000 - 2.2% Next 5,000 - 3.9% Next 10,000 - 4.8% Next 5,000 - 5.2% Next 35,000 - 5.55% Over 60,000 - 5.95%	DISTRICT OF COLUMBIA 1st $10,000 - 5% Next 20,000 - 7% Over 30,000 - 9%
FLORIDA - 0%	GEORGIA 5 1st $1,000 - 1% Next 2,000 - 2% Next 2,000 - 3% Next 2,000 - 4% Next 3,000 - 5% Over 10,000 - 6%	HAWAII 6 1st $4,000 - 1.4% 2nd 4,000 - 3.2% Next 8,000 - 5.5% Next 8,000 - 6.4% Next 8,000 - 6.8% Next 8,000 - 7.2% Next 20,000 - 7.6% Next 20,000 - 7.9% Over 80,000 - 8.25%
IDAHO 7 1st $1,086 - 1.6% Next $1,086 - 3.6% Next $1,087 - 4.1% Next $1,086 - 5.1% Next $1,087 - 6.1% Next $2,716 - 7.1% Next $13,581 - 7.4% Over $21,730 - 7.8%	ILLINOIS 3% of federal adjusted gross income with modifications.	INDIANA 3.4% of federal adjusted gross income with modifications.
IOWA 1st $1,211 - .36% $1,211 to 2,422 - .72% $2,422 to 4,844 - 2.43% $4,844 to 10,899 - 4.5% $10,899 to 18,165 - 6.12% $18,165 to 24,200 - 6.48% $24,200 to 36,330 - 6.8% $36,330 to 54,495 - 7.92% 54,495 and Over - 8.98%	KANSAS 8 1st $15,000 - 3.5% Next 15,000 - 6.25% Over 30,000 - 6.45%	KENTUCKY 1st $3,000 - 2% Next 1,000 - 3% Next 1,000 - 4% Next 3,000 - 5% $8,000 and over - 6%
LOUISIANA 9 1st $10,000 - 2% Next 40,000 - 4% Over 50,000 - 6%	MAINE 10 Less than $8,400 - 2% Next 8,300 - 4.5% Next 16,700 - 7% $33,400 or more - 8.5%	MARYLAND 1st $1,000 - 2% Next 1,000 - 3% Next 1,000 - 4% Over 3,000 - 4.75%
MASSACHUSETTS - 11 see footnote	MICHIGAN 4.1% of the federal adjusted gross income with modifications.	MINNESOTA 12 $0 to $27,350 - 5.35% $27,351 to 108,660 - 7.05% Over 108,660 - 7.85%
MISSISSIPPI 1st $5,000 - 3% Next 5,000 - 4% Over 10,000 - 5%	MISSOURI 1st $1,000 - 1.5% Next 1,000 - 2% Next 1,000 - 2.5% Next 1,000 - 3% Next 1,000 - 3.5% Next 1,000 - 4% Next 1,000 - 4.5% Next 1,000 - 5% Next 1,000 - 5.5% Over 9,000 - 6%	MONTANA 13 1st $2,200 - 2% Next 2,200 - 3% Next 4,300 - 4% Next 4,400 - 5% Next 4,300 - 6% Next 4,400 - 7% Next 8,700 - 8% Next 13,000 - 9% Next 32,700 - 10% Over 76,200 - 11%
NEBRASKA 14 1st $4,000 - 2.51% Next 26,000 - 3.49% Next 16,750 - 5.01% Over 46,750 - 6.68%	NEVADA - 0%	NEW HAMPSHIRE 0% 5% on income from interest and dividends
NEW JERSEY 15 $0 to $20,000 - 1.4% Next 30,000 - 1.75% Next 20,000 - 2.45% Next 10,000 - 3.50% Next 70,000 - 5.525% Over 150,000 - 6.37%	NEW MEXICO 16 1st $8,000 - 1.7% Next 8,000 - 3.2% Next 8,000 - 4.7% Next 16,000 - 6% Next 24,000 - 7.1% Next 36,000 - 7.9% Over 100,000 - 8.2%	NEW YORK 17 1st $16,000 - 4.0% Next 6,000 - 4.5% Next 4,000 - 5.25% Next 14,000 - 5.9% Over 40,000 - 6.85%
NORTH CAROLINA 18 1st $21,250 - 6% Next 78,750 - 7% Over 100,000 - 7.75% Over 200,000 - 8.25%	NORTH DAKOTA 19 $0 to $46,700 - 2.1% $46,701 to 112,850 - 3.92% $112,851 to 171,950 - 4.34% $171,951 to 307,050 - 5.04% Over 307,050 - 5.54%	OHIO 1st $5,000 - .743% Next 5,000 - 1.486% Next 5,000 - 2.972% Next 5,000 - 3.715% Next 20,000 - 4.457% Next 40,000 - 5.201% Next 20,000 - 5.943% Next 100,000 - 6.9% Over 200,000 - 7.5%
OKLAHOMA 20 1st $2,000 - .5% Next 3,000 - 1% Next 2,500 - 2% Next 2,300 - 3% Next 2,400 - 4% Next 2,800 - 5% Next 6,000 - 6% Remainder - 6.65%	OREGON 21 1st $2,500 - 5% Next 3,800 - 7% Over $6,300 - 9%	PENNSYLVANIA 22 2.8% of taxable compensation.
RHODE ISLAND 23 25% of federal income tax rates.	SOUTH CAROLINA 24 First $2,400 - 2.5% Next 2,400 - 3% Next 2,400 - 4% Next 2,400 - 5% Next 2,400 - 6% $12,000 or over - 7%	SOUTH DAKOTA - 0%
TENNESSEE 25 - 0%	TEXAS - 0%	UTAH 26 1st $1,500 - 2.3% $1,501 to 3,000 - 3.3% $3,001 to 4,500 - 4.2% $4,501 to 6,000 - 5.2% $6,001 to 7,500 - 6% Over $7,500 - 7%
VERMONT 24% of federal income tax liability.	VIRGINIA 1st $3,000 - 2% Next 2,000 - 3% Next 12,000 - 5% Over 17,000 - 5.75%	WASHINGTON -0%
WEST VIRGINIA 27 1st $10,000 - 3% Next 15,000 - 4% Next 15,000 - 4.5% Next 20,000 - 6% Over 60,000 - 6.5%	WISCONSIN 28 1st $11,040 - 4.6% Next 11,040 - 6.15% Next 143,520 - 6.5% Over 165,600 - 6.75%	WYOMING - 0%

Footnotes to Tax Tables

1. Arizona: Rates for married persons filing jointly and heads of households range from 2.87% on the first $20,000 of taxable income to 5.04% of taxable income over $300,000.

2. California: Married persons filing joint returns must split their income. Rates for heads of households range from 1% on the first $11,673 of taxable income to 9.3% of taxable income over $52,120.

3. Colorado: 4.63% of federal taxable income with modifications, plus an amount in excess of 3.71% of modified federal alternative minimum taxable income over the flat Colorado income tax rate.

4. Connecticut: The tax on married persons filing jointly and surviving spouses is 3% of first $20,000 and 4.5% of excess over $20,000. For heads of households the tax is 3% of the first $16,000 and 4.5% of the excess over $16,000. Taxpayers subject ot alternative minimum tax pay an additional minimum tax equal to 19% of federal tentative minimum tax or 5% of adjusted federal alternative minimum taxable income, whichever is less.

5. Georgia: Rates are for married persons filing jointly and head of households. Married persons filing separately are taxed at rates ranging from 1% of taxable income not over $500 to $170 plus 6% on the amount of taxable income over $5,000.

6. Hawaii: Rates for heads of households range from 1.4% of taxable income not over $3,000 to 8.25% of taxable income over $60,000. Rates for other unmarried individuals, married persons filing separate and estates and trust range from 1.4% of taxable income not over $2,000 to 8.25% of taxable income over $40,000.

7. Idaho: An additional $10 tax is due from every taxpayer required to file an income tax return except blind persons and persons receiving public assistance.

8. Kansas: Rates shown are for individuals, heads of households and married persons filing individually. Rates for married individuals filing joint returns are 3.5% of the first $30,000 of taxable income, 6.25% of the next $30,000, and 6.45% of taxable income over $60,000.

9. Louisiana: The amount of tax due is determined from tax tables. These amounts are doubled (rates remain the same) for taxpayers filing joint returns.

10. Maine: Rates shown above are for marrried taxpayers, filing jointly, and surviving spouses. Rates for single persons and married persons filing separately range from 2% of the first $4,199 to $856 plus 8.5% of taxable income of $16,700 or over. Rates for heads of households range from 2% if taxable income less than $6,300 to $1,284 plus 8.5% if taxable income is $25,050 or over.

11. Massachusetts: Part A (interest and dividends) 5.3%
Part B income (income that is not Part A or Part C income) 5.3%
Part C income see tax specialist

12. Minnesota: Rates shown are for married taxpayers filing joint returns. For single taxpayers, rates range from 5.35% of the first $18,710 of taxable income to 7.85% of taxable income over $61,460. For heads of households, rates range from 5.35% of the first $23,040 of taxable income to 7.85% of taxable income over $92,560.

13. Montana: Income tax brackets have been indexed for inflation.

14. Nebraska: Rates shown are for married couples filing jointly and qualified surviving spouses. Rates for married persons filing separately range from 2.51% of the first $2,000 of taxable income to 6.68% of taxable income over $23,375. Rates for heads of households range from 2.51% of the first $3,800 of taxable income to 6.68% of taxable income over $35,000. Rates for single individuals range between 2.51% of the first $2,400 of taxable income to 6.68% of taxable income over $26,500.

15. New Jersey: Rates shown are for married taxpayers filing jointly, heads of households, and surviving spouses. Rates for other taxpayers range from 1.4% of the first $20,000 of taxable income to 6.37% of taxable income over $75,000.

16. New Mexico: Rates shown are for married taxpayers filing jointly and surviving spouses. Rates for married taxpayers filing separately range from 1.7% of the first $4,000 of taxable income to 8.2% of income over $50,000. Rates for single individuals and estates and trusts range from 1.7% of the first $5,500 of taxable income to 8.2% of income over $65,000. Rates for heads of households range from 1.7% of the first $7,000 of taxable income to 8.2% of income over $83,000.

17. New York: Rates shown are for resident married persons filing joint returns and surviving spouses. Rates for resident heads of households range from 4% of the first $11,000 of taxable income to 6.85% of taxable income over $30,000. Rates for resident single persons, married individuals filing separately and estates and trusts range from 4% of the first $8,000 of taxable income to 6.85% of taxable income over $20,000.

18. North Carolina: Rates shown are for married persons filing joint returns. Rates for married persons filing separate returns range from 6% of income under $10,626 to 8.25% of taxable income over $100,000. Rates for heads of households range from 6% of income under $17,001 to 8.25% of income over $160,000. Rates for single individuals range from 6% of income under $12,751 to 8.25% of income over $120,000.

19. North Dakota: Rates shown are for married persons filing jointly. Rates for single individuals range from 2.1% of income of $27,050 and under to 5.54% of income over $297,350. Rates for heads of households range from 2.1% of income of $36,250 and under to 5.54% of income over $297,350. Individuals, estates and trusts may elect to compute their income tax under the optional method. Rates range from 2.67% on taxable income under $3,000 to 12% on taxable income over $50,000.

20. Oklahoma: Rates shown are for married individuals filing jointly, surviving spouses and heads of households not deducting federal income tax. For single individuals and married individuals filing separately not deducting federal income tax, rates range from .5% of the first $1,000 of taxable income to 6.65% of such income over $10,000.

21. Oregon: Tax rates above are for single persons and married persons filing separately. In case of married persons filing jointly, heads of household, and qualifying widow(er)s rates are 5% of the first $5,000, 7% of the next $7,600 and 9% of income over $12,600.

22. Pennsylvania: 2.8% of taxable compensation, net profits, net gains from the sale of property, rent, royalties, patents or copyrights, income from estates or trusts, dividends, interest and winnings.

23. Rhode Island: 25% of federal tax rates in effect prior to enactment of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001.

24. South Carolina: Tax credit amounts and tax brackets have been indexed for inflation.

25. Tennessee: 6% on dividends and interest.

26. Utah: Rates shown are for married persons filing jointly or heads of households. Rates for single taxpayers, married persons filing separately and estates and trusts range from 2.3% of adjusted federal taxable income not over $700 to $158 plus 7% of adjusted federal taxable income over $3,750.

27. West Virginia: For married taxpayers filing separately, rates range from 3% of taxable income not over $5,000 to 6.5% of taxable income over $30,000.

28. Wisconsin: Rates shown are for married persons filing jointly. For married persons filing separately range from 4.6% of the first $5,520 of taxable income to 6.75% of taxable income over $82,800. For fudiciaries and single individuals, rates range from 4.6% on the first $8,280 of taxable income to 6.75% of taxable income over $124,000.