(The Center Square) – The top marginal income tax rate for residents of California stands at 13.3 percent, according to a new study of state individual income tax rates by the Tax Foundation.

The state levies a graduated-rate tax on income earners. Top state income tax rates range from a high of 13.3 percent in California to 1 percent in Tennessee, according to the Tax Foundation study, which was published in February.

Income taxes accounted for 37 percent of state tax revenues in fiscal-year 2017, the analysis said. And among the 43 states that levy income taxes, 41 tax wages or salaries, while two – New Hampshire and Tennessee – tax only interest and dividend income.

Nine states have single-rate levies on individuals’ income, while 32 states and the District of Columbia have graduated-rate income taxes.

States with individual income taxes also vary in terms of the number of tax brackets and approaches to deductions and personal exemptions, the Tax Foundation report said. 


States’ Top Marginal Income Tax Rates in 2020

StateTop Marginal Individual Income Tax RatesType of Individual Income Tax System
Alabama5.00%Graduated rates
Arizona4.50%Graduated rates
Arkansas6.60%Graduated rates
California13.30%Graduated rates
Colorado4.63%Single rate
Connecticut6.99%Graduated rates
Delaware6.60%Graduated rates
Georgia5.75%Graduated rates
Hawaii11.00%Graduated rates
Idaho6.93%Graduated rates
Illinois4.95%Single rate
Indiana3.23%Single rate
Iowa8.53%Graduated rates
Kansas5.70%Graduated rates
Kentucky5.00%Single rate
Louisiana6.00%Graduated rates
Maine7.15%Graduated rates
Maryland5.75%Graduated rates
Massachusetts5.00%Single rate
Michigan4.25%Single rate
Minnesota9.85%Graduated rates
Mississippi5.00%Graduated rates
Missouri5.40%Graduated rates
Montana6.90%Graduated rates
Nebraska6.84%Graduated rates
New Hampshire5.00%Single rate
New Jersey10.75%Graduated rates
New Mexico4.90%Graduated rates
New York8.82%Graduated rates
North Carolina5.25%Single rate
North Dakota2.90%Graduated rates
Ohio4.80%Graduated rates
Oklahoma5.00%Graduated rates
Oregon9.90%Graduated rates
Pennsylvania3.07%Single rate
Rhode Island5.99%Graduated rates
South Carolina7.00%Graduated rates
South Dakota0.00%None
Tennessee1.00%Single rate
Utah4.95%Single rate
Vermont8.75%Graduated rates
Virginia5.75%Graduated rates
Washington, D.C.8.95%Graduated rates
West Virginia6.50%Graduated rates
Wisconsin7.65%Graduated rates

Source: Tax Foundation