| State Tax Rate Ranges | Higher-income State Tax Rate Estimate | Charitable Contributions Included? | Charitable Contribution Limitations | |
|---|---|---|---|---|
| Alabama | 2%-5% | 5.00% | Y | 3.15% |
| Alaska | 2.59%-4.5% | 4.50% | N/A | 0.00% |
| Arizona | 2.59%-4.50% | 4.50% | Y | 4.50% |
| Arkansas | 2%-6.60% | 6.60% | Y | 6.60% |
| California | 1%-13.30% | 12.3%* | Y | 13.30% |
| Colorado | 4.63% | 4.63% | Y | 4.50% |
| Connecticut | 3%-6.99% | 6.99% | N | 0.00% |
| Delaware | 2.20%-6.60% | 6.60% | Y | 6.60% |
| Florida | 0.00% | 0.00% | N/A | 8.95% |
| Georgia | 1%-5.75% | 5.75% | Y | 5.75% |
| Hawaii | 1.4%-11% | 11.00% | Y | 11.00% |
| Idaho | 1.125%-6.925% | 6.93% | Y | 6.93% |
| Illinois | 4.95% | 4.95% | N | 0.00% |
| Indiana | 3.23% | 3.23% | N | 0.00% |
| Iowa | .33%-8.53% | 8.53% | Y | 5.37% |
| Kansas | 3.10%-5.70% | 5.70% | Y | 5.70% |
| Kentucky | 5.00% | 5.00% | Y | 5.00% |
| Louisiana | 2%-6% | 6.00% | Y | 3.78% |
| Maine | 5.80%-7.15% | 7.15% | Y | 7.15% |
| Maryland | 2%-5.75% | 5.75% | Y*** | 5.75% |
| Massachusetts | 5.00% | 5.00% | N | 0.00% |
| Michigan | 4.25% | 4.25% | N | 0.00% |
| Minnesota | 5.35-9.85% | 9.85% | Y | 9.85% |
| Mississippi | 3%-5% | 5.00% | Y | 5.00% |
| Missouri | 1.50%-5.40% | 5.40% | Y | 5.40% |
| Montana | 1%-6.90% | 6.90% | Y | 6.90% |
| Nebraska | 2.46%-6.84% | 6.84% | Y | 6.84% |
| Nevada | 0.00% | 0.00% | Y | 0.00% |
| New Hampshire | 5.00% | 5.00% | N | 0.00% |
| New Jersey | 1.4%-10.75% | 10.75% | N | 0.00% |
| New Mexico | 1.70%-4.90% | 4.90% | Y | 4.90% |
| New York | 4%-8.82% | 6.85%** | Y**** | 6.41% |
| North Carolina | 5.25% | 5.25% | Y | 10.29% |
| North Dakota | 1.10-2.90% | 2.90% | Y | 7.48% |
| Ohio | 2.850%-4.797 | 4.80% | N | 0.00% |
| Oregon | 5%-9.9% | 9.90% | Y | 9.90% |
| Pennsylvania | 3.07% | 3.07% | N | 0.00% |
| Rhode Island | 3.75%-5.99% | 5.99% | N | 0.00% |
| South Carolina | 0%-7% | 7.00% | Y | 7.00% |
| South Dakota | 0.00% | 0.00% | N/A | 0.00% |
| Tennessee | 1.00% | 1.00% | N | 0.00% |
| Texas | 0.00% | 0.00% | N/A | 0.00% |
| Utah | 4.95% | 4.95% | Y | 6.00% |
| Vermont | 3.35%-8.75% | 8.75% | Y | 5.00% |
| Virginia | 2%-5.75% | 5.75% | Y | 5.75% |
| Washington | 0.00% | 0.00% | N/A | 0.00% |
| West Virginia | 3%-6.5% | 6.50% | N | 0.00% |
| Wisconsin | 4%-7.65% | 7.65% | Y | 5.00% |
*12.30%<$590,742 Single, <$1,000,000 MFJ
**6.85<$1,077,550 Single, <$2,155,350 MFJ
***Baltimore County 8.95%, Montgomery Co. 8.95%, Prince George's Co. 8.95%
