Income Tax by State: Rates and Brackets for 2024

State income tax rates receive relatively little attention compared with federal income taxes, but they can still put a large dent in your wallet. How large depends on the amount you earn, as well as where you live and work. Here’s how it works, and a list of state tax rates across the U.S.

A state income tax is a tax on income earned in that state. It is similar to a federal income tax, but state income tax generally funds state budgets rather than the federal government.

Some states have a progressive tax, while others have a flat tax. Nine states do not levy a state income tax at all.

If you live and work in the same state, you probably need to file only one state return each year if applicable. But if you moved to another state during the year, lived in one state but worked in another, or have, say, income-producing rental properties in multiple states, you might need to file more than one state return.

And because the price of many tax software packages includes preparation and filing for only one state, filing multiple state income tax returns can mean paying extra.

State income tax return deadlines usually mirror the federal deadline in mid-April, but exceptions exist. Residents of Virginia, for example, generally generally have until May 1 to file their state returns. Check with your state’s tax and revenue authority for further information.

In general, states take one of three approaches to taxing residents and/or workers:

Nine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming — do not have an income tax. A few caveats to know: New Hampshire has a 5% tax on dividends and interest only, and Washington has a 7% tax on long-term capital gains over $270,000.

The idea of not having to pay state income taxes might sound appealing, but keep in mind that property taxes, sales taxes or other taxes and fees could be higher in those states.

Several states try to keep things simple by applying the same tax rate to most income. Of course, what counts as “income” depends on the state. And some states apply their tax rates to taxable income, while others use adjusted gross income.

Most states and the District of Columbia tax income similarly to how the federal government does: They tax higher levels of income at higher state income tax rates. State income tax rates tend to be lower than federal tax rates. Many range between 1% and 10%, and some states don’t tax anything on the first few thousand dollars of income. High-tax states top out around 13%, and that’s often on top of property taxes, sales taxes, utility taxes, fuel taxes and whatever the taxpayer must send to the federal government.

For 2024, California, Hawaii, New York, New Jersey and Washington D.C. have some of the highest marginal state income tax rates, with each having a top tax rate above 10%.

However, it’s important to keep in mind that not everyone pays the highest tax rate and that state income taxes don’t make up the full picture when looking at the overall tax burden. Local, sales and property taxes are other factors to consider.

The map below shows the highest and lowest tax rates in states with progressive tax structures; rates for states with flat tax rate structures; and it also lists states that do not levy an income tax.

For states with progressive tax systems, note that the dollar amounts in the income brackets apply to single filers; in many states, the income brackets double for those married filing jointly. And, as is the case for federal returns, the amount you’ll pay to your state is also a function of your filing status, whether you have dependents, and whether you qualify for tax deductions and credits.

These state income tax rates apply to income earned in 2024, which is reported on tax returns filed in 2025.

To learn more about how your state income tax rates work, visit the website of your state’s taxation and revenue department.

Curious how state income tax brackets and rates have changed over the years? Take a look back.