Lookin’ Out My Back Door—Survey of State Individual Income Tax Rates

Taxes are hard to avoid! More than 40 states levy individual income taxes which, with state corporate income taxes, and sales and use taxes, comprise the major source of most state government revenues. Like the federal income tax, individuals are responsible for self-reporting by filing their state individual income tax returns (with state withholding and W-2 information return requirements applying to employers), generally by April 15. Thirteen states impose the tax at a flat-rate, which makes the computation easy. About 30 states impose taxes at graduated/progressive rates. Seven don’t levy an individual income tax at all.

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