2025 Supplemental Tax Rates

2025 Supplemental Tax Rates

StateSupplemental Tax Rate
Federal22% / 37% (over $1M)
Alabama5%
AlaskaNone - no state income tax
ArizonaNone
Arkansas3.9%
California10.23% (bonus and earnings for stock options) / 6.6% (everything else)
Colorado 4.4%
ConnecticutNone
DelawareNone
DCNone
FloridaNone - no state income tax
Georgia5.19%
HawaiiNone
Idaho 5.3%
Illinois 4.95%
Indiana3%
Iowa 3.8%
Kansas5%
Kentucky 4%
LouisianaNone
Maine5%
Maryland 5.75%
Massachusetts 5% (under $1,083,150 annual) / 9% (over $1,083,150 annual)
Michigan 4.25%
Minnesota6.25%
MississippiNone
Missouri4.7%
Montana5%
Nebraska5%
NevadaNone - no state income tax
New HampshireNone - no state income tax
New Jersey None (up to $500k) / 9.9% ($500k-$1M) / 11.8% (over $1M)
New Mexico5.9%
New York11.7%
North Carolina4.35%
North Dakota1.5%
Ohio3.5%
Oklahoma4.75%
Oregon8%
Pennsylvania 3.07%
Rhode Island5.99%
South Carolina 6.2%
South DakotaNone - no state income tax
TennesseeNone - no state income tax
TexasNone - no state income tax
Utah 4.5%
Vermont30% of Federal tax withheld
Virginia5.75%
WashingtonNone - no state income tax
West VirginiaNone
WisconsinVaries 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)
WyomingNone - no state income tax

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