State Individual Income Tax Rates
As of December 31, 2002 (2002’s noteworthy changes in bold italics)

 

State

Federal Deductibility

Marginal Rates and Tax Brackets for Single Filers

Standard Deduction

Personal Exemptions

Single

Joint

Single (b)

Dependents

Alabama Yes 2% > $0
4% > $500
5% > $3K

$ 2,000

$ 4,000

$ 1,500

$ 300

Alaska No None

n.a.

n.a.

n.a.

n.a.

Arizona No 2.87% >$0
3.20% > $10K
3.74% > $25K
4.72% > $50K
5.04% > $150K

$ 3,600

$ 7,200

$ 2,100

$ 2,300

Arkansas No 1% > $0
2.5% > $3,199
3.5% > $6,399
4.5% > $9,599
6% > $15,999
7% > $26,700 (d)(f)

$ 2,000

$ 4,000

$ 20 (c)

$ 20 (c)

California No 1.0 > $0
2% > $5,834
4% > $13,829
6% > $21,826
8% > $30,298
9.3% > $38,291

$ 3,004 (w)

$ 6,008 (w)

$ 80 (c)(w)

$ 251 (c)(w)

Colorado No 4.63% of federal taxable income.

n.a.

n.a.

n.a.

n.a.

Connecticut No 3.0 > $0
4.5% > $10K

n.a.

n.a.

$ 12,500 (e)

$ 0

Delaware No 2.2% > $2K
3.9% > $5K
4.8% > $10K
5.2% > $20K
5.55% > $25K
5.95% > $60K

$ 3,250

$ 6,500

$ 110 (c)

$ 110 (c)

Florida No None

n.a.

n.a.

n.a.

n.a.

Georgia No 1% > $0
2% > $750
3% > $2,250
4% > $3,750
5% > $5,250
6% > $7K

$ 2,300

$ 3,000

$ 2,700

$ 2,700

Hawaii No 1.4% > $0
3.2% > $2K
5.5% > $4K
6.4% > $8K
6.8% > $12K
7.2% > $16K
7.6% > $20K
7.9% > $30K
8.25% > $40K

$ 1,500

$ 1,900

$ 1,040

$ 1,040

Idaho (g) No 1.6% > $0
3.6% > $1,086
4.1% > $2,172
5.1% > $3,259
6.1% > $4,345
7.1% > $5,432
7.4% > $8,148
7.8% > $21,730

$ 4,550

$ 9,100

$ 2,900

$ 2,900

Illinois No 3% of federal adjusted gross income with modification.

n.a.

n.a.

$ 2,000

$ 2,000

Indiana No 3.4% of federal adjusted gross income with modification.

n.a.

n.a.

$ 1,000

$ 1,000

Iowa Yes 0.36% > $0
0.72% > $1,211
2.43% > $2,422
4.5% > $4,844
6.12% > $10,899
6.48% > $18,165
6.8% > $24,220
7.92% > $36,330
8.98% > $54,495

$ 1,570 (w)

$ 3,877 (w)

$ 40 (c)

$ 40 (c)

Kansas No 3.5% > $0
6.25% > $15K
6.45% > $30K

$ 3,000

$ 6,000

$ 2,250

$ 2,250

Kentucky No 2% > $0
3% > $3K
4% > $4K
5% > $7K
6% > $8K

$ 1,700

$ 1,700

$ 20 (c)

$ 20 (c)

Louisiana Yes 2% > $0
4% > $10K
6% > $50K

n.a.

n.a.

$ 4,500 (m)

$ 1,000

Maine No 2% > $0
4.5% > $4,149
7% > $8,249
8.5% > $16,499

$ 4,700

$ 7,850

$ 2,850 (w)

$ 2,850 (w)

Maryland No 2% > $0
3% > $1K
4% > $2K
4.75% > $3K

$ 2,000 (n)

4,000 (n)

$ 1,850

$ 1,850

Massachusetts No 5.3% or 12%(f)

n.a.

n.a.

$ 4,400

$ 1,000

Michigan No 4.1% of federal adjusted gross income with modification (h).

n.a.

n.a.

$ 2,900

$ 2,900

Minnesota No 5.35% > $0
7.05% > $18,710
7.85% > $61,460

$ 4,700 (y)

$ 7,850 (y)

$ 3,000 (y)

$ 3,000 (y)

Mississippi No 3% > $0
4% > $5K
5% > $10K

$ 2,300

$ 4,600

$ 6,000

$ 1,500

Missouri Yes 1.5% > $0
2% > $1K
2.5% > $2K
3% > $3K
3.5% > $4K
4% > $5K
4.5% > $6K
5% > $7K
5.5% > $8K
6% > $9K

$ 4,700 (y)

$ 7,850 (y)

$ 2,100

$ 1,200

Montana Yes (p) 2% > $0
3% > $2,200
4% > $4,400
5% > $8,700
6% > $13,100
7% > $17,400
8% > $21,800
9% > $30,500
10% > $43,500
11% > $76,200

$ 3,343 (p)(w)

$ 6,687 (p)(w)

$ 1,740 (w)

$ 1,740 (w)

Nebraska No 2.51% > $0
3.49% > $2,400
5.01% > $17K
6.68% > $26,500

$ 4,700 (y)

$ 7,850 (y)

$ 91 (c)(q)

$ 91 (c)(q)

Nevada No None

n.a.

n.a.

n.a.

n.a.

New Hampshire No 5% > $0 (h)

n.a.

n.a.

$ 2,400

n.a.

New Jersey No 1.4% > $0
1.75% > $10K
2.45% > $25K
3.5% > $35K
5.525% > $40K
6.37% > $75K

n.a.

n.a.

$ 1,000

$ 1,500

New Mexico No 1.7% > $0
3.2% > $5,500
4.7% > $11K
6% > $16K
7.1% > $26K
7.9% > $42K
8.2% > $65K

$ 4,700 (o)

$ 7,850(o)

$ 3,000 (y)

$ 3,000 (y)

New York No 4% > $0
4.5% > $8K
5.25% > $11K
5.9% > $13K
6.85% > $20K

$ 7,500

$ 14,200

n.a.

$ 1,000

North Carolina No 6% > $0
7% > $12,750
7.75% > $60K
8.25% > $120K

$ 3,000

$ 5,000

$ 2,500 (r)

$ 2,500 (r)

North Dakota No 2.1% > $0
3.92% > $27,950
4.34% > $67,700
5.04% > $141,250
5.54% > $307,050

$ 4,700 (o)

$ 7,850 (o)

$ 3,000 (y)

$ 3,000 (y)

Ohio No 0.743% > $0
1.486% > $5K
2.972% > $10K
3.715% > $15K
4.457% > $20K
5.201% > $40K
5.943% > $80K
6.9% > $100K
7.5 % > $200K (u)

n.a.

n.a.

$ 1,150 (g)

$ 1,150 (g)

Oklahoma Yes (d) 0.5% > $0
1% > $1K
2% > $2,500
3% > $3,750
4% > $4,900
5% > $6,200
6% > $7,700
6.65% > $10K

$ 2,000 (s)

$ 2,000 (s)

$ 1,000

$ 1,000

Oregon Yes 5% > $0
7% > $2,500
9% > $6,300

$ 1,800

$ 3,000

$ 142 (c)(w)

$ 142 (c)(w)

Pennsylvania No 2.8% > $0

n.a.

n.a.

n.a.

n.a.

Rhode Island No 25% of federal income tax liability(i).

n.a.

n.a.

n.a.

n.a.

South Carolina No 2.5% > $0
3% > $2,400
4% > $4,800
5% > $7,200
6% > $9,600
7% > $12,000

$ 4,700 (o)

$ 7,850 (o)

$ 3,000 (y)

$ 3,000 (y)

South Dakota No None

n.a.

n.a.

n.a.

n.a.

Tennessee No 6% > $0 (h)

n.a.

n.a.

$ 1,250

n.a.

Texas No None

n.a.

n.a.

n.a.

n.a.

Utah Yes 2.3% > $0
3.3% > $750
4.2% > $1,275
5.2% > $2,250
6% > $3K
7% > $3,750

$ 4,550

$ 7,600

$ 2,175 (v)

$ 2,175 (v)

Vermont No 3.6% > $0
7.2% > $27,950
8.5% > $67,700
9% > $141,250
9.5% > $307,050

n.a.

n.a.

$ 3,000

n.a.

Virginia No 2% > $0
3% > $3K
5% > $5K
5.75% > $17K

$ 3,000

$ 5,000

$ 800

$ 800

Washington No None

n.a.

n.a.

n.a.

n.a.

West Virginia No 3% > $0
4% > $10K
4.5% > $25K
6% > $40K
6.5% > $60K

n.a.

n.a.

$ 2,000

$ 2,000

Wisconsin No 4.60% > $0
6.15% > $8,280
6.50% > $16,560
6.75% > $124,200

$ 7,440 (k)

$ 13,410 (k)

$ 700

$ 700

Wyoming No None

n.a.

n.a.

n.a.

n.a.

Dist. of Col. No 5% > $0
7% > $10K
9% > $30K

$ 2,000

$ 2,000

$ 1,370

$ 1,370

Note: Bold, Italics indicate notable tax changes.