US 50-State Tax Guide & Statutory Filing Rules

No individual state income tax. Entity franchise tax applies to companies with gross receipts above statutory threshold.

Zero individual wage and capital gains income tax. Corporate tax applies exclusively to C-Corporations.

Zero tax on earned wages. 7% excise tax on long-term capital gains exceeding $262,000 threshold.

No individual or corporate income tax. Commerce tax applies only to businesses with gross revenue > $4M.

No state income tax on earned or investment income following the full statutory repeal of the Hall Income Tax.

Zero state personal income tax and zero corporate income tax. Ideal holding company jurisdiction.

No individual income tax, capital gains tax, or corporate income tax for non-financial institutions.

No personal wage tax and no state sales tax. Qualified full-year residents receive annual Permanent Fund Dividends.

Zero personal wage tax. 3% tax on dividend and interest income exceeding $2,400 (phased out completely by 2027).

Flat income tax rate across all individual brackets. Scheduled statutory drop toward 3.99% by 2026.

Lowest flat individual state income tax rate in the country. Strict statutory classification of 8 income classes.

Uniform constitutional flat tax on net individual taxable income. Standard exemption phased by AGI.

Flat state rate. Certain municipalities (e.g. Detroit 2.4% resident / 1.2% nonresident) impose separate city income taxes.

Flat personal tax rate for all single and married filers following the 2023 statutory simplification.

Transitioned to a flat rate system in 2024, phasing down incrementally toward 4.99% subject to state revenue triggers.

Flat income tax tied to federal taxable income, with occasional TABOR surplus temporary rate cuts.

Flat state income tax plus local county income taxes (typically 1.0% to 3.0% based on county of residence).

Flat individual income tax with an equitable taxpayer credit that phases out for higher earners.

Flat rate enacted in recent tax reforms, with statutory conditional triggers to lower rate further.

Consolidated multi-bracket system into a single flat personal income tax rate for all filers.

Highest state income tax brackets in the US, plus 1% Mental Health Services tax over $1M. Strict residency audit enforcement.

Convenience of employer rule rigorously applied to telecommuters. NYC resident surcharge up to 3.876%.

High top bracket threshold for earners over $1M. Reciprocal income agreement with Pennsylvania for W-2 wages.

Baseline 5.0% rate plus 4% Fair Share Amendment surtax on taxable income exceeding $1,053,750.

Filing deadline is May 1 (not April 15). Domiciliary vs actual residency rules strictly enforced.

Exempts taxable income under $26k. Municipal RITA and local school district taxes apply independently.

State progressive brackets plus mandatory county "piggyback" taxes ranging from 2.25% to 3.20%.

Progressive brackets with statutory benefit recapture provisions that phase out lower bracket advantages for high earners.

Top bracket of 9.85% begins at moderate high-earner thresholds. Nonresident apportionment rules.

No state sales tax, offset by top marginal income tax brackets of 9.90% plus Portland metro taxes.

Four progressive tax brackets with recent statutory reductions to intermediate tax tiers.

Phased down top marginal rate toward 6.0% subject to annual general fund growth targets.

Top rate dropped to 4.80% in 2024. Earnings tax of 1% applies in Kansas City and St. Louis.

Allows a statutory deduction for federal income taxes paid, partially offsetting state liability.

Statutory filing deadline is May 15. Three consolidated progressive tax tiers.

Six progressive brackets with the top rate capped at 4.75% for income over $7,200.

Three statutory progressive brackets based on federal adjusted gross income.

Accelerated tax reform lowered top individual rate down to 4.40%.

Four progressive tiers with legislation enacted to gradually lower the top rate toward 3.99%.

Five tax brackets starting at 1.7% up to 5.9% on income exceeding $210,000.

Implemented across-the-board 21.25% income tax rate cut across all income brackets.

Filing deadline is April 20. 12 income brackets with top marginal rate reaching 11.0%.

Three brackets with top rate applying to individual taxable income over $58,050.

Three progressive tax brackets calculated directly from federal modified adjusted gross income.

Streamlined seven-bracket system into two simplified brackets starting at federal taxable income.

Filing deadline is April 30. Wilmington city imposes an additional 1.25% earned income wage tax.

Four progressive tax brackets with statutory standard deduction indexed to federal rules.

Exempts taxable income under $44,725. One of the lowest top progressive rates in the US.

Phasing down all progressive brackets into a single flat tax of 3.9% effective in 2025.

Transitioned toward a single 4.0% flat tax by eliminating lower 4% bracket completely.

Federal district progressive tax schedule with top tier of 10.75% on taxable income over $1,000,000.