State | Supplemental Tax Rate |
Federal | 22% / 37% (over $1M) |
Alabama | 5% |
Alaska | None - no state income tax |
Arizona | None |
Arkansas | 3.9% |
California | 10.23% (bonus and earnings for stock options) / 6.6% (everything else) |
Colorado | 4.4% |
Connecticut | None |
Delaware | None |
DC | None |
Florida | None - no state income tax |
Georgia | Varies by annual wage - 2% (under $8k) / 3% ($8k-$10k) / 4% ($10k-$12k) / 5% ($12k-$15k) / 5.49% (over $15k) |
Hawaii | None |
Idaho | 5.8% |
Illinois | 4.95% |
Indiana | 3.05% |
Iowa | 6% |
Kansas | 5% |
Kentucky | 4% |
Louisiana | None |
Maine | 5% |
Maryland | 5.75% |
Massachusetts | 5% (under $1,053,750 annual) / 9% (over $1,053,750 annual) |
Michigan | 4.25% |
Minnesota | 6.25% |
Mississippi | None |
Missouri | 4.8% |
Montana | 5% |
Nebraska | 5% |
Nevada | None - no state income tax |
New Hampshire | None - no state income tax |
New Jersey | None (up to $500k) / 9.9% ($500k-$1M) / 11.8% (over $1M) |
New Mexico | 5.9% |
New York | 11.7% |
North Carolina | 4.6% |
North Dakota | 1.5% |
Ohio | 3.5% |
Oklahoma | 4.75% |
Oregon | 8% |
Pennsylvania | 3.07% |
Rhode Island | 5.99% |
South Carolina | 6.5% |
South Dakota | None - no state income tax |
| Tennessee | None - no state income tax |
Texas | None - no state income tax |
| Utah | None |
Vermont | 30% of Federal tax withheld |
Virginia | 5.75% |
Washington | None - no state income tax |
West Virginia | Varies by annual wage - 2.36% (under $10k) / 3.15% ($10k-$25k) / 3.54% ($25k-$40k) / 4.72% ($40k-$60k) / 5.12% (over $60k) |
Wisconsin | Varies by annual wage - 3.54% (under $12,760) / 4.65% ($12,760-$25,520) / 5.3% ($25,520.01-$280,950) / 7.65% (over $280,950) |
Wyoming | None - no state income tax |