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The Highest Marginal Income Tax Rate in Each U.S. State
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Individual income taxes in the U.S. remain a crucial revenue source for state governments, making up roughly one-third of total state tax collections in 2023.
This map visualizes the top marginal individual income tax rate by state.
States that are gray have no income tax and states with a diagonal line pattern have a flat income tax rate.
The data comes from the Tax Foundation and is updated as of Jan. 1, 2025.
Which State has the Highest Income Tax?
Below, we show each state’s top marginal individual income tax rate.
| State | Top Marginal Individual Income Tax Rate (%) |
|---|---|
| California | 13.3 |
| Hawaii | 11.0 |
| New York | 10.9 |
| District of Columbia | 10.8 |
| New Jersey | 10.8 |
| Oregon | 9.9 |
| Minnesota | 9.9 |
| Massachusetts | 9.0 |
| Vermont | 8.8 |
| Wisconsin | 7.7 |
| Maine | 7.2 |
| Washington | 7.0 |
| Connecticut | 7.0 |
| Delaware | 6.6 |
| South Carolina | 6.2 |
| Rhode Island | 6.0 |
| Montana | 5.9 |
| New Mexico | 5.9 |
| Maryland | 5.8 |
| Virginia | 5.8 |
| Idaho | 5.7 |
| Kansas | 5.6 |
| Georgia | 5.4 |
| Nebraska | 5.2 |
| Alabama | 5.0 |
| Illinois | 5.0 |
| West Virginia | 4.8 |
| Oklahoma | 4.8 |
| Missouri | 4.7 |
| Utah | 4.6 |
| Colorado | 4.4 |
| Mississippi | 4.4 |
| Michigan | 4.3 |
| North Carolina | 4.3 |
| Kentucky | 4.0 |
| Arkansas | 3.9 |
| Iowa | 3.8 |
| Ohio | 3.5 |
| Pennsylvania | 3.1 |
| Indiana | 3.0 |
| Louisiana | 3.0 |
| Arizona | 2.5 |
| North Dakota | 2.5 |
| Alaska | 0.0 |
| Florida | 0.0 |
| Nevada | 0.0 |
| New Hampshire | 0.0 |
| South Dakota | 0.0 |
| Tennessee | 0.0 |
| Texas | 0.0 |
| Wyoming | 0.0 |
California has the highest top marginal individual income tax rate at 13.3%, followed by Hawaii and New York, both exceeding 10%.
California’s individual income tax system is highly progressive, with nine tax brackets ranging from 1% to 12.3%, plus an additional 1% surcharge for incomes over $1 million.
Personal income tax is the main source of revenue in California’s tax system.
Eight states have no income tax, 11 states have a flat tax rate, and 31 states plus Washington, D.C., have a graduated or otherwise structured income tax.
In states with no income tax, like Texas, Florida, and Washington, state governments collect a large portion of their revenue through sales and property taxes.
The highest tax rates are concentrated in coastal and Northeastern states, while many Southern and Western states have lower rates or no income tax at all.
Learn More on the Voronoi App
To learn more about tax revenue around the world, check out this graphic that ranks major economies by their tax-to-GDP ratios.
The post Mapped: The Highest Marginal Income Tax Rate for Each U.S. State appeared first on Visual Capitalist.