Personal Income Tax Rates - 2025

The chart below shows the personal income tax rates for the 2025 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 – 2025
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 3.9% Adjusted for inflation. The personal income tax rates for every resident, individual, trust or estate having net income less than or equal to $89,600 are as follows: from $0 to $5,299, the tax rate is 0%; from $5,300 to $10,599, the tax rate is 2%; from $10,600 to $15,099, the tax rate is 3%; from $15,100 to $24,999, the tax rate is 3.4%; and from $25,000 to $89,600, the tax rate is 3.9%. The rates for every resident, individual, trust or estate having net income greater than $89,600 are as follows: from $0 to $4,500, the tax rate is 2%; and from $4,501 and above, the tax rate is 3.9%. Every resident, individual, trust or estate having net income greater than or equal to $89,601 but not greater than $92,700 must reduce the amount of income tax due by deducting a statutory bracket adjustment amount.
AZ	2.5% For tax year 2023 and beyond, there are no optional or X and Y tax tables to post due to Arizona’s flat tax rate of 2.5%.
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%. The 2025 rate may be reduced by a specified percentage for a designated excess range if there is surplus tax revenue and the amount of the excess is greater than $300 million.
CT	2%, 4.5%, 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 2%. If taxable income is over $10,000 but not over $50,000, the tax is $200, plus 4.5% of the excess over $10,000. If taxable income is over $50,000 but not over $100,000, the tax is $2,000, plus 5.5% of the excess over $50,000. If taxable income is over $100,000 but not over $200,000, the tax is $4,750 plus 6% of the excess over $100,000. If taxable income is over $200,000 but not over $250,000, the tax is $10,750 plus 6.5% of the excess over $200,000. If taxable income is over $250,000 but not over $500,000, the tax is $14,000 plus 6.9% of the excess over $250,000. If taxable income is over $500,000, the tax is $31,250 plus 6.99% of the excess over $500,000. Future rates: There is no enacted rate change at this time.
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	Single person: Net taxable income (NTI) not over $750, tax = 1%; NTI over $750 but not over $2250, tax = $8.00 plus Flat rate of 5.39%.To be reduced by 0.10% annually beginning on January 1, 2025, until the rate reaches 4.99%.
HI	Ranges from 1.4% to 11%.
IA	Flat tax rate of 3.8%.
ID	5.695%.
IL	4.95%.
IN	3.05%.
KS	Ranges from 5.2% to 5.58%. Single filers: if the taxable income (TI) is not over $23,000, the tax is 5.2% of Kansas taxable income; if the TI is over $23,000, the tax is $1,196 plus 5.58% of the excess over $23,000. Married filing jointly: if the taxable income (TI) is not over $46,000, the tax is 5.2% of Kansas taxable income; if the TI is over $46,000, the tax is $2,392 plus 5.58% of the excess over $46,000.
KY	4%. The rate for tax year 2025 remains at 4% of net income.
LA	3%. The tax rate is 3%, applicable to taxable periods beginning on and after January 1, 2025.
MA	5%. Except for short-term capital gains taxed at 8.5%, long-term gains on collectibles taxed at 12%, and capital gains earned on certain investments in start-up companies taxed at 3%. An additional 4% state income surtax is imposed 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 $26,800; a 6.75% rate is imposed on Maine taxable income of $26,800 or more; and a 7.15% rate is imposed on Maine taxable income of $63,450 or more. Heads of households: a 5.8% rate is imposed on Maine taxable income less than $40,200; a 6.75% rate is imposed on Maine taxable income of $40,200 or more; and a 7.15% rate is imposed on Maine taxable income of $95,150 or more. Joint filers and surviving spouses: a 5.8% rate is imposed on Maine taxable income less than $53,600; a 6.75% rate is imposed on Maine taxable income of $53,600 or more; and a 7.15% rate is imposed on Maine taxable income of $126,900 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 2% to 4.7%.
MS	Ranges from 0% to 4.7%. No tax on the first $10,000 of taxable income; taxable income in excess of $10,000 is taxed at 4.4%.
MT	Rates range from 4.7% to 5.9%. Montana personal income tax is imposed based on two income brackets, with rates of 4.7% and 5.9%. The two bracket amounts are adjusted annually for inflation.
NC	4.25%. The tax rate will decrease to 3.99% for post-2025 tax years.
ND	Rates range from 1.95% to 2.50%. Single taxpayers have no tax on the first $44,725 of income; married taxpayers filing jointly and surviving spouses have no tax on the first $74,750 of income; married taxpayers filing separately have no tax on the first $37,375 of income; heads of households have no tax on the first $59,950 of income; and estates and trusts have no tax on the first $3,000 of income. Rates above these thresholds range from 1.95% to 2.5%.
NE	Rates range from 2.46% to 5.20% (before Jan. 1, 2026). The top rate is reduced to 4.55% for the 2026 tax year; and 3.99% for the tax years on or after January 1, 2027.
NH	3%. For all taxable periods ending on or after December 31, 2024, the rate of tax is 3%. 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 1.5% to 5.9%.
NV	N/A
NY	Ranges from 4% to 10.90%. For the 2025 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 2.75% to 3.5%.
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 6.2%.The marginal rate will decrease by one-tenth of one percent each year until the top marginal tax rate is 6%, provided certain revenue conditions are met.
SD	N/A
TN	N/A
TX	N/A
UT	4.55%. A flat tax of 4.55% 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. Effective July 1, 2024, in addition to the income tax, a 0.44% tax is imposed on wages and a 0.11% tax is imposed on self-employment income to fund child care. Employers will be responsible for paying at least 75% of the 0.44% tax on wages and the remainder may be withheld from employees.
WA	N/A
WI	Rates range from 3.5% to 7.65%.
WV	Ranges from 2.22% to 4.82%.
WY	N/A

Personal Income Tax Rates – 2025

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Personal Income Tax Rates – 2025

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