Top State Marginal Income Tax Rates 2025

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Top State Marginal Income Tax Rates 2025

California also imposes a 1.1% payroll tax on wage income, bringing the all-in top rate to 14.4%.

Note: Map shows top marginal rates: the maximum statutory rate in each state. This map does not show effective marginal tax rates, which would include the effects of various tax preferences. Local income taxes are not included.

(*) State has a flat income tax.

(**) Washington’s 7% rate only applies to high earner’s capital gains income. Top rates exclude non-UI payroll taxes in CA (1.1), MA (0.46%), and WA (0.58%), and a 1% high earner’s capital gains surtax in MN.

Source: Tax Foundation, state tax statues, forms, and instructions; Bloomberg Tax.

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