(The Center Square) – The top marginal income tax rate for residents of Georgia stands at 5.75 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. 

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States’ Top Marginal Income Tax Rates in 2020

StateTop Marginal Individual Income Tax RatesType of Individual Income Tax System
Alabama5.00%Graduated rates
Alaska0.00%None
Arizona4.50%Graduated rates
Arkansas6.60%Graduated rates
California13.30%Graduated rates
Colorado4.63%Single rate
Connecticut6.99%Graduated rates
Delaware6.60%Graduated rates
Florida0.00%None
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
Nevada0.00%None
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
Texas0.00%None
Utah4.95%Single rate
Vermont8.75%Graduated rates
Virginia5.75%Graduated rates
Washington0.00%None
Washington, D.C.8.95%Graduated rates
West Virginia6.50%Graduated rates
Wisconsin7.65%Graduated rates
Wyoming0.00%None

Source: Tax Foundation