Among the District of Columbia and the 43 states that levy individual income taxes, Colorado ranked No. 38 for the top marginal tax rate, according to a Tax Foundation analysis of 2018 tax numbers.

Colorado has a single tax bracket on individual income, with a top rate of 4.63 percent, the study by policy analyst Morgan Scarboro said.

California has the highest state income income tax rate (13.3 percent), while North Dakota’s 2.9 percent rate ranks the lowest nationwide, the analysis concluded.

Seven states – Washington, Nevada, Wyoming, Texas, South Dakota, Florida and Alaska – have no individual income tax, while New Hampshire and Tennessee tax only income from interest and dividends, rather than wages and salaries, the study says.

Complexities of state income tax laws include differences in standard deductions, exemptions and the number of tax brackets. In all, individual income taxes account for 37 percent of state tax revenues, according to the analysis. 

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Which states have the highest individual income tax rates?

RankStateSingle Filer: RatesSingle Filer: BracketsMarried Filing Jointly: RatesMarried Filing Jointly: BracketsHighest marginal individual income taxes
1California1.00%
2.00%
3.00%
4.00%
8.00%
9.30%
10.30%
11.30%
12.30%
13.30%
$0
$8,223
$19,495
$30,769
$42,711
$53,980
$275,738
$330,884
$551,473
$1,000,000
1.00%
2.00%
4.00%
6.00%
8.00%
9.30%
10.30%
11.30%
12.30%
13.30%
$0
$16,446
$38,990
$61,538
$85,422
$107,960
$551,476
$661,768
$1,000,000
$1,074,996
13.30%
2Hawaii1.40%
3.20%
5.50%
6.40%
6.80%
7.20%
7.60%
7.90%
8.25%
9.00%
10.00%
11.00%
$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24,000
$36,000
$48,000
$150,000
$175,000
$200,000
1.40%
3.20%
5.50%
6.40%
6.80%
7.20%
7.60%
7.90%
8.25%
9.00%
10.00%
11.00%
$0
$4,800
$9,600
$19,200
$28,800
$38,400
$48,000
$72,000
$96,000
$300,000
$350,000
$400,000
11.00%
3Oregon5.00%
7.00%
9.00%
9.90%
$0
$3,450
$8,700
$125,000
5.00%
7.00%
9.00%
9.90%
$0
$6,900
$17,400
$250,000
9.90%
4Minnesota5.35%
7.05%
7.85%
9.85%
$0
$25,890
$85,060
$160,020
5.35%
7.05%
7.85%
9.85%
$0
$37,850
$150,380
$266,700
9.85%
5Iowa0.36%
0.72%
2.43%
4.50%
6.12%
6.48%
6.80%
7.92%
8.98%
$0
$1,598
$3,196
$6,392
$14,382
$23,970
$31,960
$47,940
$71,910
0.36%
0.72%
2.43%
4.50%
6.12%
6.48%
6.80%
7.92%
8.98%
$0
$1,598
$3,196
$6,392
$14,382
$23,970
$31,960
$47,940
$71,910
8.98%
6New Jersey1.40%
1.75%
3.50%
5.53%
6.37%
8.97%
$0
$20,000
$35,000
$40,000
$75,000
$500,000
1.40%
1.75%
2.45%
3.50%
5.53%
6.37%
8.97%
$0
$20,000
$50,000
$70,000
$80,000
$150,000
$500,000
8.97%
7Vermont3.55%
6.80%
7.80%
8.80%
8.95%
$0
$37,900
$91,850
$191,650
$416,650
3.55%
6.80%
7.80%
8.80%
8.95%
$0
$63,300
$153,100
$233,300
$416,650
8.95%
8Washington, D.C.4.00%
6.00%
6.50%
8.50%
8.75%
8.95%
$0
$10,000
$40,000
$60,000
$350,000
$1,000,000
4.00%
6.00%
6.50%
8.50%
8.75%
8.95%
$0
$10,000
$40,000
$60,000
$350,000
$1,000,000
8.95%
9New York4.00%
4.50%
5.25%
5.90%
6.33%
6.57%
6.85%
8.82%
$0
$8,500
$11,700
$13,900
$21,400
$80,650
$215,400
$1,077,550
4.00%
4.50%
5.25%
5.90%
6.33%
6.57%
6.85%
8.82%
$0
$17,150
$23,600
$27,900
$43,000
$161,550
$323,200
$2,155,350
8.82%
10Wisconsin4.00%
5.84%
6.27%
7.65%
$0
$11,230
$22,470
$247,350
4.00%
5.84%
6.27%
7.65%
$0
$14,980
$29,960
$329,810
7.65%
11Idaho1.60%
3.60%
4.10%
5.10%
6.10%
7.10%
7.40%
$0
$1,472
$2,945
$4,417
$5,890
$7,362
$11,043
1.60%
3.60%
4.10%
5.10%
6.10%
7.10%
7.40%
$0
$2,944
$5,890
$8,834
$11,780
$14,724
$22,086
7.40%
12Maine5.80%
6.75%
7.15%
$0
$21,450
$50,750
5.80%
6.75%
7.15%
$0
$42,900
$101,550
7.15%
13South Carolina3.00%
4.00%
5.00%
6.00%
7.00%
$2,970
$5,940
$8,910
$11,880
$14,860
3.00%
4.00%
5.00%
6.00%
7.00%
$2,970
$5,940
$8,910
$11,880
$14,860
7.00%
14Connecticut3.00%
5.00%
5.50%
6.00%
6.50%
6.90%
6.99%
$0
$10,000
$50,000
$100,000
$200,000
$250,000
$500,000
3.00%
5.00%
5.50%
6.00%
6.50%
6.90%
6.99%
$0
$20,000
$100,000
$200,000
$400,000
$500,000
$1,000,000
6.99%
15Arkansas0.90%
2.50%
3.50%
4.50%
6.00%
6.90%
$0
$4,299
$8,499
$12,699
$21,199
$35,099
0.90%
2.50%
3.50%
4.50%
6.00%
6.90%
$0
$4,299
$8,499
$12,699
$21,199
$35,099
6.90%
16Montana1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
6.90%
$0
$3,000
$5,200
$8,000
$10,800
$13,900
$17,900
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
6.90%
$0
$3,000
$5,200
$8,000
$10,800
$13,900
$17,900
6.90%
17Nebraska2.46%
3.51%
5.01%
6.84%
$0
$3,150
$18,880
$30,420
2.46%
3.51%
5.01%
6.84%
$0
$6,290
$37,760
$60,480
6.84%
18Delaware2.20%
3.90%
4.80%
5.20%
5.55%
6.60%
$2,000
$5,000
$10,000
$20,000
$25,000
$60,000
2.20%
3.90%
4.80%
5.20%
5.55%
6.60%
$2,000
$5,000
$10,000
$20,000
$25,000
$60,000
6.60%
19West Virginia3.00%
4.00%
4.50%
6.00%
6.50%
$0
$10,000
$25,000
$40,000
$60,000
3.00%
4.00%
4.50%
6.00%
6.50%
$0
$10,000
$25,000
$40,000
$60,000
6.50%
20Georgia1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
$0
$750
$2,250
$3,750
$5,250
$7,000
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
$0
$1,000
$3,000
$5,000
$7,000
$10,000
6.00%
21Kentucky2.00%
3.00%
4.00%
5.00%
5.80%
6.00%
$0
$3,000
$4,000
$5,000
$8,000
$75,000
2.00%
3.00%
4.00%
5.00%
5.80%
6.00%
$0
$3,000
$4,000
$5,000
$8,000
$75,000
6.00%
22Louisiana2.00%
4.00%
6.00%
$0
$12,500
$50,000
2.00%
4.00%
6.00%
$0
$25,000
$100,000
6.00%
23Rhode Island3.75%
4.75%
5.99%
$0
$62,550
$149,150
3.75%
4.75%
5.99%
$0
$62,550
$149,150
5.99%
24Missouri1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
5.50%
5.90%
$100
$1,008
$2,016
$3,024
$4,032
$5,040
$6,048
$7,056
$8,064
$9,072
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
5.50%
5.90%
$100
$1,008
$2,016
$3,024
$4,032
$5,040
$6,048
$7,056
$8,064
$9,072
5.90%
25Maryland2.00%
3.00%
4.00%
4.75%
5.00%
5.25%
5.50%
5.75%
$0
$1,000
$2,000
$3,000
$100,000
$125,000
$150,000
$250,000
2.00%
3.00%
4.00%
4.75%
5.00%
5.25%
5.50%
5.75%
$0
$1,000
$2,000
$3,000
$150,000
$175,000
$225,000
$300,000
5.75%
26Virginia2.00%
3.00%
5.00%
5.75%
$0
$3,000
$5,000
$17,000
2.00%
3.00%
5.00%
5.75%
$0
$3,000
$5,000
$17,000
5.75%
27Kansas3.10%
5.25%
5.70%
$2,500
$15,000
$30,000
3.10%
5.25%
5.70%
$5,000
$30,000
$60,000
5.70%
28North Carolina5.50%$05.50%$05.50%
29Massachusetts5.10%$05.10%$05.10%
30Alabama2.00%
4.00%
5.00%
$0
$500
$3,000
2.00%
4.00%
5.00%
$0
$1,000
$6,000
5.00%
31Mississippi3.00%
4.00%
5.00%
$1,000
$5,000
$10,000
3.00%
4.00%
5.00%
$1,000
$5,000
$10,000
5.00%
32New Hampshire5.00%$05.00%$05.00%
33Ohio1.98%
2.75%
2.97%
3.47%
3.96%
4.60%
5.00%
$10,650
$16,000
$21,350
$42,650
$85,300
$106,650
$213,350
1.98%
2.75%
2.97%
3.47%
3.96%
4.60%
5.00%
$10,650
$16,000
$21,350
$42,650
$85,300
$106,650
$213,350
5.00%
34Oklahoma0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
$0
$1,000
$2,500
$3,750
$4,900
$7,200
0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
$0
$2,000
$5,000
$7,500
$9,800
$12,200
5.00%
35Utah5.00%$05.00%$05.00%
36Illinois4.95% of federal adjusted gross income, with modifications 4.95% of federal adjusted gross income, with modifications 4.95%
37New Mexico1.70%
3.20%
4.70%
4.90%
$0
$5,500
$11,000
$16,000
1.70%
3.20%
4.70%
4.90%
$0
$8,000
$16,000
$24,000
4.90%
38Colorado4.63% of federal taxable income 4.63% of federal taxable income 4.63%
39Arizona2.59%
2.88%
3.36%
4.24%
4.54%
$0
$10,346
$25,861
$51,721
$155,159
2.59%
2.88%
3.36%
4.24%
4.54%
$0
$20,690
$51,721
$103,440
$310,317
4.54%
40Michigan4.25% of federal adjusted gross income, with modifications 4.25% of federal adjusted gross income, with modifications 4.25%
41Indiana3.23% of federal adjusted gross income, with modifications 3.23% of  federal adjusted gross income, with modifications 3.23%
42Pennsylvania3.07%$03.07%$03.07%
43Tennessee3.00%$03.00%$03.00%
44North Dakota1.10%
2.04%
2.27%
2.64%
2.90%
$0
$38,700
$93,700
$195,450
$424,950
1.10%
2.04%
2.27%
2.64%
2.90%
$0
$64,650
$156,150
$237,950
$424,950
2.90%

Source: Tax Foundation