Personal Income Tax Rates - 2023

The chart below shows the personal income tax rates for the 2023 tax year. Please contact a member of our tax team if you have any questions on how the rates may affect you and your family.

N/A: Not Applicable.

State	Personal Income Tax Rate – 2023
AK	N/A
AL	Ranges from 2% to 5%. Single persons, heads of family, and married persons filing separate returns: 2% on $0 to $500; 4% on $501 to $3,000; 5% on $3,001 and over. Married filing joint return: 2% on $0 to $1000; 4% on $1001 to $6,000; 5% on $6,001 and over.
AR	Ranges from 0% to 4.9%. Adjusted for inflation. The personal income tax rates for every resident, individual, trust or estate having net income less than or equal to $84,500 are as follows: from $0 to $4,999, the tax rate is 0%; from $5,000 to $9,999, the tax rate is 2%; from $10,000 to $14,299, the tax rate is 3%; from $14,300 to $23,599, the tax rate is 3.4%; and from $23,600 to $94,500, the tax rate is 4.9%%. The rates for every resident, individual, trust or estate having net income greater than $84,500 are as follows: from $0 to $4,300, the tax rate is 2%; from $4,301 to $8,500, the tax rate is 4%; and from $8,501 and above, the tax rate is 4.9%. Every resident, individual, trust or estate having net income greater than or equal to $84,501 but not greater than $89,100 must reduce the amount of income tax due by deducting a statutory bracket adjustment amount.
AZ	2.5% The income tax brackets are adjusted annually for inflation.
CA	Ranges from 1% to 12.3%. Also, there is an additional tax of 1% on taxable income exceeding $1 million. This additional tax is the mental heath services tax and is also known as the millionaire tax.
CO	4.4%. Effective 12/27/2022 for income tax years commencing on or after 01/01/2022, the personal income tax rate is permanently reduced to 4.4%.
CT	3%, 5%, 5.5%, 6%, 6.5%, 6.9%, 6.99%. For single filers, if Connecticut taxable income is not over $10,000, the tax rate is 3%. If taxable income is over $10,000 but not over $50,000, the tax is $300, plus 5% of the excess over $10,000. If taxable income is over $50,000 but not over $100,000, the tax is $2,300, plus 5.5% of the excess over $50,000. If taxable income is over $100,000 but not over $200,000, the tax is $5,050 plus 6% of the excess over $100,000. If taxable income is over $200,000 but not over $250,000, the tax is $11,050 plus 6.5% of the excess over $200,000. If taxable income is over $250,000 but not over $500,000, the tax is $14,300 plus 6.9% (previously 6.7%) of the excess over $250,000. If taxable income is over $500,000, the tax is $31,550 plus 6.99% of the excess over $500,000.
DC	Ranges from 4% to 10.75%.
DE	Ranges from 2.2% to 6.6%. Taxable income of up to $2,000 = $0 tax; taxable income of over $2,000 but not over $5,000, tax = 2.2% on amounts over $2,000; taxable income of over $5,000 but not over $10,000, tax = 3.9% on amounts over $5,000; taxable income of over $10,000 but not over $20,000, tax = 4.8% on amounts over $10,000; taxable income of over $20,000 but not over $25,000, tax = 5.2% on amounts over $20,000; taxable income of over $25,000 but not over $60,000, tax = 5.55% on amounts over $25,000; taxable income of over $60,000, 6.6% on amounts over $60,000.
FL	N/A
GA	Ranges from 1% to 5.75%. Single person: Net taxable income (NTI) not over $750, tax = 1%; NTI over $750 but not over $2250, tax = $7.50 plus 2% of the amount over $750; NTI over $2250 but not over $3750, tax = $37.50 plus 3% of the amount over $2250, tax = $82.50 plus 4% of amount over $3750; NTI over $5250 but not over $7000, tax = $142.50 plus 5% of amount over $5250, NTI over $7000, tax = $230 plus 5.75% of amount over $7000. Married person filing separate return: NTI not over $500, tax = 1%; NTI over $500 but not over $1500, tax = $5 plus 2% of amount over $500; NTI over $1500 but not over $2500; $25 plus 3% of amount over $1500; NTI over $2500 but not over $3500, tax = $55 plus 4% of amount over $2500; NTI over $3500 but not over $5000, tax = $95 plus 5% of amount over $3500; NTI over $5,000, tax = $170 plus 5.75% of amount over $5000. Head of household/married persons filing a joint return: NTI not over $1000, tax = 1%; NTI over $1000 but not over $3000, $10 plus 2% of amount over $1000; NTI over $3000 but not over $5000, tax = $50 plus 3% of amount over $3000; NTI over $5000 but not over $7000, tax = $110 plus 4% of amount over $5000; NTI over $7000 but not over $10,000, tax = $190 plus 5% of amount over $7000; NTI over $10,000, tax = $340 plus 5.75% of amount over $10,000.
HI	Ranges from 1.4% to 11%.
IA	Ranges from 4.40% to 6.00%.
ID	5.8%.
IL	4.95%.
IN	3.15%.
KS	Ranges from 3.1% to 5.7%. Single filers: If the taxable income (TI) is not over $15,000, the tax = 3.1% of Kansas taxable income; if the TI is over $15,000 but not over $30,000, the tax = $465 plus 5.25% of the excess over $15,000; if the TI is over $30,000, the tax = $1,252.50 plus 5.7% of the excess over $30,000. Married filing jointly: If the taxable income (TI) is not over $30,000, the tax = 3.1% of Kansas taxable income If the TI is over $30,000 but not over $60,000, the tax = $930 plus 5.25% of excess over $30,000 If the TI is over $60,000, the tax = $2,505 plus 5.7% of excess over $60,000.
KY	4.5%.
LA	Ranges from 1.85% to 4.25%. The tax rates for individuals are: 1.85% tax on the first $12,500 of net income exceeding allowable tax credits; 3.5% tax on the next $37,500 of net income; and 4.25%% tax on the amount of net income exceeding $50,000.
MA	5%. Except for short-term capital gains and gains on collectibles which are taxed at 12% and capital gains earned on certain investments in start-up companies are taxed at 3%. Massachusetts voters approved a constitutional amendment to impose an additional 4% state income tax on that portion of annual taxable income in excess of $1 million applicable to tax years beginning on or after January 1, 2023.
MD	Ranges from 2% to 5.75%. Individuals other than spouses filing jointly, surviving spouses, or heads of household: 2% of Maryland taxable income of $1 through $1,000; 3% of Maryland taxable income of $1,001 through $2,000; 4% of Maryland taxable income of $2,001 through $3,000; 4.75% of Maryland taxable income of $3,001 through $100,000; 5% of Maryland taxable income of $100,001 through $125,000; 5.25% of Maryland taxable income of $125,001 through $150,000; 5.5% of Maryland taxable income of $150,001 through $250,000; 5.75% of Maryland taxable income in excess of $250,000. Spouses filing jointly, surviving spouses, or heads of household: 2% of Maryland taxable income of $1 through $1,000; 3% of Maryland taxable income of $1,001 through $2,000; 4% of Maryland taxable income of $2,001 through $3,000; 4.75% of Maryland taxable income of $3,001 through $150,000; 5% of Maryland taxable income of $150,001 through $175,000; 5.25% of Maryland taxable income of $175,001 through $225,000; 5.5% of Maryland taxable income of $225,001 through $300,000; 5.75% of Maryland taxable income in excess of $300,000.
ME	Ranges from 5.8% to 7.15%. Single individuals and married persons filing separate returns: a 5.8% rate is imposed on Maine taxable income less than $24,500; a 6.75% rate is imposed on Maine taxable income of $24,500 or more; and a 7.15% rate is imposed on Maine taxable income of $58,050 or more. Heads of households: a 5.8% rate is imposed on Maine taxable income less than $36,750; a 6.75% rate is imposed on Maine taxable income of $36,750 or more; and a 7.15% rate is imposed on Maine taxable income of $87,100 or more. Joint filers and surviving spouses: a 5.8% rate is imposed on Maine taxable income less than $49,050; a 6.75% rate is imposed on Maine taxable income of $49,050 or more; and a 7.15% rate is imposed on Maine taxable income of $116,100 or more.
MI	4.25%.
MN	Rate ranges from 5.35% to 9.85%, depending on taxpayer’s taxable net income. Income brackets, based on federal filing status, are adjusted annually for inflation.
MO	Ranges from 1.5% to 4.95%.
MS	Ranges from 0% to 5%. No tax on the first $10,000 of taxable income; taxable income in excess of $10,000 is taxed at 5%.
MT	Rates range from 1% to 6.75%. Montana personal income tax is imposed based on seven income brackets, with rates ranging from 1% to 6.75%. These rates are adjusted annually for inflation. Effective January 1, 2024, the top rate is reduced to 6.5%.
NC	4.75%. The tax rate will decrease to 4.6% in 2024, 4.5% in 2025, 4.25% in 2026, and 3.99% for post-2026 tax years.
ND	Rates range from 1.10% to 2.90%.
NE	Rates range from 2.46% to 6.64% (before Jan. 1, 2024). The top rate is reduced to 6.44% for the 2024 tax year; 6.24% for the 2025 tax year; 6% for the 2026 tax year; and 5.84% for the tax years on or after January 1, 2027.
NH	5%. Tax applies to interest and dividends only.
NJ	Ranges from 1.4% to 10.75%. Taxable income (TI) not over $20,000-1.400% of taxable income; TI over $20,000 but not over $35,000-$280 plus 1.750% of the excess over $20,000; TI over $35,000 but not over $40,000-$542.50 plus 3.500% of the excess over $35,000; TI over $40,000 but not over $75,000-$717.50 plus 5.525% of the excess over $40,000; TI over $75,000 but not over $500,000-$2,651.25 plus 6.370% of the excess over $75,000; TI over $500,000-$29,723.75 plus 8.97% of the excess over $500,000; TI over $1 million-$74,574 plus 10.75% of the excess over $1 million.
NM	Ranges from 1.7% to 5.9%.
NV	N/A
NY	Ranges from 4% to 10.90%. For the 2023 tax year (unmarried individuals, married individuals filing separate returns, and estates and trusts), if New York taxable income (TI) is not over $8,500, the tax is 4%; If TI is over $8,500 but not over $11,700, the tax is $340 plus 4.5% of excess over $8,500; If TI is over $11,700 but not over $13,900, the tax is $484 plus 5.25% of excess over $11,700; If TI is over $13,900 but not over $80,650, the tax is $600 plus 5.50% of excess over $13,900; If TI is over $80,650 but not over $215,400, the tax is $4,271 plus 6% of excess over $80,650; If TI is over $215,400, but not over $1,077,550, the tax is $12,356 plus 6.85% of excess over $215,400; If TI is over $1,077,550, but not over $5,000,000, the tax is $71,413 plus 9.65% of excess over $1,077,550; If TI is over $5,000,000, but not over $25,000,000, the tax is $449,929 plus 10.30% of excess over $5,000,000; If TI is over $25,000,000, the tax is $2,509,929 plus 10.90% of excess over $25,000,000.
OH	Ranges from 2.765% to 3.990%.
OK	Ranges from 0.25% to 4.75%. For single filers: 0.25% on the first $1,000 or part thereof; 0.75% on next $1,500; 1.75% on next $1,250; 2.75% on next $1,150; 3.75% on next $2,300; and 4.75% on the remainder.
OR	Ranges from 4.75% to 9.9%.
PA	3.07%.
RI	Ranges from 3.75% to 5.99%.
SC	Ranges from 3% to 6.5%.
SD	N/A
TN	N/A
TX	N/A
UT	4.85%. A flat tax of 4.85% is imposed on individuals, estates, and trusts.
VA	Ranges from 2% to 5.75%.
VT	Ranges from 3.35% to 8.75%. Rate brackets are adjusted annually for inflation.
WA	N/A
WI	Rates range from 3.54% to 7.65%.
WV	Ranges from 3% to 6.5%.
WY	N/A

Personal Income Tax Rates – 2023

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Personal Income Tax Rates – 2023

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