Top Marginal State Individual Income Tax Rates (as of January 1, 2025)

Note: Map shows top marginal rates: the maximum statutory rate in each state. This map does not show effective tax rates, which would include the effects of various tax preferences. Local income taxes are not included. Top rates exclude non-UI payroll taxes in CA (1.1%), MA (0.46%), and WA (0.58%), and a 1% high earners' capital gains surtax in MN.
Source: Tax Foundation; state tax statutes, forms, and instructions; Bloomberg Tax.

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