|
| State |
Taxes Own |
Taxes Other States' Bonds? |
|
|
| Alabama |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $3,000 + |
5.000% |
$6,000 + |
5.000% |
|
| Alaska* |
no |
no |
up |
| No tax |
|
| Arizona |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $10,000 |
2.870% |
0 - $20,000 |
2.870% |
|
| $10,000 - $25,000 |
3.200% |
$20,001 - $50,001 |
3.200% |
|
| $25,000 - $50,000 |
3.740% |
$50,001 - $100,000 |
3.740% |
|
| $50,000 - $150,001 |
4.720% |
$100,000 - $300,001 |
4.720% |
|
| $150,001 + |
5.040% |
$300,001 + |
5.040% |
|
| Arkansas |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $28,500 + |
7.000% |
$28,500 + |
7.000% |
|
| California |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $6,147 |
1.000% |
0 - $12,294 |
1.000% |
|
| $6,148 - $14,571 |
2.000% |
$12,295 - $29,143 |
2.000% |
|
| $14,572 - $22,997 |
4.000% |
$29,143 - $45,994 |
4.000% |
|
| $22,998 - $31,925 |
6.000% |
$44,995 - $63,850 |
6.000% |
|
| $31,926 - $40,346 |
8.000% |
$63,851 - $80,692 |
8.000% |
|
| $40,346 - $1,000,000 |
9.300% |
$80,693 - $1,000,000 |
9.300% |
|
| $1,000,000 + |
10.300% |
$1,000,000 + |
10.300% |
|
| Colorado |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
4.630% |
0 + |
4.630% |
|
| Connecticut |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $0 - $10,000 |
3.000% |
$0 - $20,000 |
3.000% |
|
| $10,001 + |
5.000% |
$20,001 + |
5.000% |
|
| Delaware |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $2,000 - $5,000 |
2.200% |
$2,000 - $5,000 |
2.200% |
|
| $5,000 - $10,000 |
3.900% |
$5,000 - $10,000 |
3.900% |
|
| $10,000 - $20,000 |
4.800% |
$10,000 - $20,000 |
4.800% |
|
| $20,000 - $25,000 |
5.200% |
$20,000 - $25,000 |
5.200% |
|
| $25,000 - $60,000 |
5.550% |
$25,000 - $60,000 |
5.550% |
|
| $60,000 + |
5.950% |
$60,000 + |
5.950% |
|
| District of Columbia |
no |
no |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $10,000 |
5.000% |
0 - $10,000 |
5.000% |
|
| $10,000 - $30,000 |
7.500% |
$10,000 - $30,000 |
7.500% |
|
| $30,000 + |
9.300% |
$30,000 + |
9.300% |
|
| Florida* |
no |
yes(1)(2) |
up |
| No Tax |
|
| Georgia |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $750 |
1.000% |
0 - $1,001 |
1.000% |
|
| $751 - $2,250 |
2.000% |
$1,001 - $3,001 |
2.000% |
|
| $2,251 - $3,750 |
3.000% |
$3,001 - $5,001 |
3.000% |
|
| $3,751 - $5,250 |
4.000% |
$5,001 - $7,001 |
4.000% |
|
| $5,250 - $7,000 |
5.000% |
$7,001 - $10,000 |
5.000% |
|
| $7,000 + |
6.000% |
$10,000 + |
6.000% |
|
| Hawaii |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $2,001 |
1.400% |
0 - $4,001 |
1.400% |
|
| $2,001 - $4,001 |
3.200% |
$4,001 - $8,001 |
3.200% |
|
| $4,001 - $8,001 |
5.500% |
$8,001 - $16,001 |
5.500% |
|
| $8,001 - $12,001 |
6.400% |
$16,001 - $24,001 |
6.400% |
|
| $12,001 - $16,001 |
6.800% |
$24,001 - $32,001 |
6.800% |
|
| $16,001 - $20,001 |
7.200% |
$32,001 - $40,001 |
7.200% |
|
| $20,001 - $30,001 |
7.600% |
$40,001 - $60,001 |
7.600% |
|
| $30,001 - $40,000 |
7.900% |
$60,001 - $80,000 |
7.900% |
|
| $40,000 + |
8.250% |
$80,000 + |
8.250% |
|
| Idaho |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $0 - $2,706 |
1.600% |
$0 - $8,312 |
1.600% |
|
| $2,707 - $3,763 |
3.600% |
$8,313 - $10,426 |
3.600% |
|
| $3,764 - $4,819 |
4.100% |
$10,427 - $12,538 |
4.100% |
|
| $4,820 - $5,876 |
5.100% |
$12,539 - $14,652 |
5.100% |
|
| $5,877 - $6,932 |
6.100% |
$14,653 - $16,764 |
6.100% |
|
| $6,933 - $9,573 |
7.100% |
$16,765 - $22,046 |
7.100% |
|
| $9,574 - $22,779 |
7.400% |
$22,047 - $48,458 |
7.400% |
|
| $22,780 + |
7.800% |
$48,459 + |
7.800% |
|
| Illinois |
yes(3) |
yes(3) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
3.000% |
0 + |
3.000% |
|
| Indiana |
no |
no |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
3.400% |
0 + |
3.400% |
|
| Iowa |
yes(3) |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $1,242 |
0.360% |
0 - $1,242 |
0.360% |
|
| $1,243 - $2,484 |
0.720% |
$1,243 - $2,484 |
0.720% |
|
| $2,485 - $4,968 |
2.430% |
$2,485 - $4,968 |
2.430% |
|
| $4,969 - $11,178 |
4.500% |
$4,969 - $11,178 |
4.500% |
|
| $11,179 - $18,630 |
6.120% |
$11,179 - $18,630 |
6.120% |
|
| $18,631 - $24,840 |
6.480% |
$18,631 - $24,840 |
6.480% |
|
| $24,841 - $37,260 |
6.800% |
$24,841 - $37,260 |
6.800% |
|
| $37,261 - $55,890 |
7.920% |
$37,261 - $55,890 |
7.920% |
|
| $55,891 + |
8.980% |
$55,891 + |
8.980% |
|
| Kansas |
yes(3) |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $30,000 + |
6.450% |
$30,000 - $60,000 |
6.250% |
|
| |
|
$60,000 + |
6.450% |
|
| Kentucky |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $8,000 + |
6.000% |
$8,000 + |
6.000% |
|
| Louisiana |
no |
yes(2) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $12,500 |
2.000% |
0 - $25,000 |
2.000% |
|
| $12,500 - $25,000 |
4.000% |
$25,000 - $50,000 |
4.000% |
|
| $25,000 + |
6.000% |
$50,000 + |
6.000% |
|
| Maine |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $17,700 + |
8.500% |
$35,450 + |
8.500% |
|
| Maryland |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $1,000 |
2.000% |
0 - $1,000 |
2.000% |
|
| $1,000 - $2,000 |
3.000% |
$1,000 - $2,000 |
3.000% |
|
| $2,000 - $3,000 |
4.000% |
$2,000 - $3,000 |
4.000% |
|
| $3,000 + |
4.750% |
$3,000 + |
4.750% |
|
| Massachusetts |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
5.300% |
0 + |
5.300% |
|
| Michigan |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
3.900% |
0 + |
3.900% |
|
| Minnesota |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $19,440 |
5.350% |
0 - $28,420 |
5.350% |
|
| $19,441 - $63,860 |
7.050% |
$28,421 - $112,910 |
7.050% |
|
| $63,861 + |
7.850% |
$112,911 + |
7.850% |
|
| Mississippi |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $10,000 + |
5.000% |
$10,000 + |
5.000% |
|
| Missouri |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $9,000 + |
6.000% |
$9,000 + |
6.000% |
|
| Montana |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $2,300 |
2.000% |
0 - $2,300 |
2.000% |
|
| $2,301 - $4,600 |
3.000% |
$2,301 - $4,600 |
3.000% |
|
| $4,601 - $9,200 |
4.000% |
$4,601 - $9,200 |
4.000% |
|
| $9,201 - $13,800 |
5.000% |
$9,201 - $13,800 |
5.000% |
|
| $13,801 - $18,400 |
6.000% |
$13,801 - $18,400 |
6.000% |
|
| $18,401 - $22,900 |
7.000% |
$18,401 - $22,900 |
7.000% |
|
| $22,901 - $32,100 |
8.000% |
$22,901 - $32,100 |
8.000% |
|
| $32,101 - $45,900 |
9.000% |
$32,101 - $45,900 |
9.000% |
|
| $44,901 - $80,300 |
10.000% |
$44,901 - $80,300 |
10.000% |
|
| $80,301 + |
11.000% |
$80,301 + |
11.000% |
|
| Nebraska |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $2,400 |
2.560% |
0 - $4,000 |
2.560% |
|
| $2,400 - $17,000 |
3.570% |
$4,000 - $30,000 |
3.570% |
|
| $17,000 - $26,500 |
5.120% |
$30,000 - $46,750 |
5.120% |
|
| $26,500 + |
6.840% |
$46,750 + |
6.840% |
|
| Nevada* |
no |
no |
up |
| No tax |
|
| New Hampshire |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
5.000% |
0 + |
5.000% |
|
| New Jersey |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $0 - $20,001 |
1.400% |
$0 - $20,000 |
1.400% |
|
| $20,001 - $35,001 |
1.750% |
$20,000 - $50,000 |
1.750% |
|
| $35,001 - $40,001 |
3.500% |
$50,000 - $70,000 |
2.450% |
|
| $40,001 - $75,000 |
5.525% |
$70,000 - $80,000 |
3.500% |
|
| $75,000 - $500,000 |
6.370% |
$80,000 - $150,000 |
5.525% |
|
| $500,000 + |
8.970% |
$150,000 - $500,000 |
6.370% |
|
|
|
$500,000 + |
8.970% |
|
| New Mexico |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $0 - $5,500 |
1.700% |
$0 - $8,000 |
1.700% |
|
| $5,500 - $11,000 |
3.200% |
$8,000 - $16,000 |
3.200% |
|
| $11,000 - $16,000 |
4.700% |
$16,000 - $24,000 |
4.700% |
|
| $16,000 - $26,000 |
6.000% |
$24,000 - $40,000 |
6.000% |
|
| $26,001 + |
6.800% |
$40,001 + |
6.800% |
|
| New York |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $8,000 |
4.000% |
$0 - $16,000 |
4.000% |
|
| $8,000 - $11,000 |
4.500% |
$16,000 - $22,000 |
4.500% |
|
| $11,000 - $13,000 |
5.250% |
$22,000 - $26,000 |
5.250% |
|
| $13,000 - $20,000 |
5.900% |
$26,000 - $40,000 |
5.900% |
|
| $20,001 - $100,000 |
6.850% |
$40,001 - $150,000 |
6.850% |
|
| $100,001 - $500,000 |
7.250% |
$150,001 - $500,000 |
7.250% |
|
| $500,001 + |
7.700% |
$500,001 + |
7.700% |
|
| North Carolina |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $12,750 |
6.000% |
0 - $21,251 |
6.000% |
|
| $12,750 - $60,000 |
7.000% |
$21,251 - $100,000 |
7.000% |
|
| $60,001 - $120,000 |
7.750% |
$100,001 - $200,000 |
7.750% |
|
| $120,000 + |
8.250% |
$200,000 + |
8.250% |
|
| North Dakota |
no |
yes(4) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $29,700 |
2.100% |
0 - $49,600 |
2.100% |
|
| $29,701 - $71,950 |
3.920% |
$49,601 - $119,950 |
3.920% |
|
| $71,951 - $150,150 |
4.340% |
$119,951 - $182,800 |
4.340% |
|
| $150,151 - $326,450 |
5.040% |
$182,80 - $326,450 |
5.040% |
|
| $326,451 + |
5.540% |
$326,451 + |
5.540% |
|
| Ohio* |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $5,001 |
0.743% |
0 - $5,001 |
0.743% |
|
| $5,001 - $10,001 |
1.486% |
$5,001 - $10,001 |
1.486% |
|
| $10,001 - $15,001 |
2.972% |
$10,001 - $15,001 |
2.972% |
|
| $15,001 - $20,001 |
3.715% |
$15,001 - $20,001 |
3.715% |
|
| $20,001 - $40,001 |
4.457% |
$20,001 - $40,001 |
4.457% |
|
| $40,001 - $80,001 |
5.201% |
$40,001 - $80,001 |
5.201% |
|
| $80,001 - $100,001 |
5.943% |
$80,001 - $100,001 |
5.943% |
|
| $100,001 - $200,000 |
6.900% |
$100,001 - $200,000 |
6.900% |
|
| $200,000 + |
7.500% |
$200,000 + |
7.500% |
|
| Oklahoma |
yes(5) |
yes(5) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $10,000 + |
6.650% |
$21,000 + |
6.650% |
|
| Oregon |
no |
yes(1) |
up |
| Single |
Rate |
Joint |
Rate |
|
| $26,000 - $6,500 |
7.000% |
$5,200 - $13,000 |
7.000% |
|
| $6,501 + |
9.000% |
$13,001 + |
9.000% |
|
| Pennsylvania |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 + |
3.070% |
0 + |
3.070% |
|
| Rhode Island |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $0 - $29,700 |
3.750% |
$0 - $59,400 |
3.750% |
|
| $29,701 - $71,050 |
7.000% |
$59,401 - $119,950 |
7.000% |
|
| $71,951 - $150,150 |
7.750% |
$119,951 - $182,800 |
7.750% |
|
| $150,151 - $326,4500 |
9.000% |
$182,801 - $326,450 |
9.000% |
|
| $326,451 + |
9.900% |
$326,451 + |
9.90% |
|
| South Carolina |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $2,460 |
2.500% |
0 - $2,460 |
2.500% |
|
| $2,460 - $4,920 |
3.000% |
$2,460 - $4,920 |
3.000% |
|
| $4,920 - $7,380 |
4.000% |
$4,920 - $7,380 |
4.000% |
|
| $7,380 - $9,840 |
5.000% |
$7,380 - $9,840 |
5.000% |
|
| $9,840 - $12,300 |
6.000% |
$9,840 - $12,300 |
6.000% |
|
| $12,300 + |
7.000% |
$12,300 + |
7.000% |
|
| South Dakota* |
no |
no |
up |
| No tax |
|
| Tennessee* |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $1,250 + |
6.000% |
$2,500 + |
6.000% |
|
| Texas* |
no |
no |
up |
| No tax |
|
| Utah |
no |
no |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $864 |
2.300% |
0 - $1,727 |
2.300% |
|
| $864 - $1,727 |
3.300% |
$1,727 - $3,451 |
3.300% |
|
| $1,727 - $2,589 |
4.200% |
$3,451 - $5,177 |
4.200% |
|
| $2,589 - $3,451 |
5.200% |
$5,177 - $6,901 |
5.200% |
|
| $3,451 - $4,313 |
6.000% |
$6,901 - $8,626 |
6.000% |
|
| $4,313 + |
7.000% |
$8,626 + |
7.000% |
|
| Vermont |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $2,650 - $30,800 |
3.600% |
$8,000 - $53,550 |
3.600% |
|
| $30,801 - $68,500 |
7.200% |
$53,551 - $118,050 |
7.200% |
|
| $68,501 - $148,700 |
8.500% |
$118,051 - $185,050 |
8.500% |
|
| $148,701 - $321,200 |
9.000% |
$185,551 - $326,100 |
9.000% |
|
| $321,201 + |
9.500% |
$326,101 + |
9.500% |
|
| Virginia |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $3,001 |
2.000% |
0 - $3,001 |
2.000% |
|
| $3,001 - $5,001 |
3.000% |
$3,001 - $5,001 |
3.000% |
|
| $5,001 - $17,000 |
5.000% |
$5,001 - $17,000 |
5.000% |
|
| $17,000 + |
5.750% |
$17,000 + |
5.750% |
|
| Washington* |
no |
no |
up |
| No tax |
|
| West Virginia |
no |
yes |
up |
| Single |
Rate |
Joint |
Rate |
|
| $40,000 - $60,000 |
6.000% |
$40,000 - $60,000 |
6.000% |
|
| $60,000 + |
6.500% |
$60,000 + |
6.500% |
|
| Wisconsin |
yes(3) |
yes(1)(3) |
up |
| Single |
Rate |
Joint |
Rate |
|
| 0 - $8,840 |
4.600% |
0 - $11,780 |
4.600% |
|
| $8,841 - $17,680 |
6.150% |
$11,781 - $23,550 |
6.150% |
|
| $17,681 - $132,580 |
6.500% |
$23,551 - $176,700 |
6.500% |
|
| $132,581 + |
6.750% |
$176,701 + |
6.750% |
|
| Wyoming* |
no |
no |
up |
| No tax |
|
|
|
|