| State | Rates and Minimum tax | Return and Pay Dates | To Whom |
| Alabama | 6.5% | March 15th | Dept. Rev. |
| Alaska | 1% first $10,000 2% next $10,000 3% next $10,000 4% next $10,000 5% next $10,000 6% next $10,000 7% next $10,000 8% next $10,000 9% next $10,000 9.4% Over $90,000 | March 15th | Dept. Rev. |
| Arizona | 6.968% | April 15th | Dept. Rev. |
| Arkansas | 1% first $3,000 2% second $3,000 3% next $5000 5% next $14,000 6% Next $75,000 6.5% over $100,000 | March 15th | Dir. Fin. & Adm |
| California | 8.84% | March 15th | Franch. Tax Bd. |
| Colorado | 4.63% | April 15th | Dept. Rev |
| Columbia | |||
| Connecticut | 7.5% | April 1st | Commr. Rev. Ser. |
| Delaware | 8.7% | April 1st | Div. Rev |
| D.C | 9.975% min $100 | March 15th | Office of tax and Rev |
| Florida | 5.5% | April 1st | Dept. Rev. |
| Georgia | 6% | March 15th | Commr. Rev |
| Hawaii | 4.4% first $25,000 5.4% next $75,000 6.4% over $100,000 | April 20th | Tax Dist. Or Dept. Tax |
| Idaho | 7.6% | April 15th | State tax comm. |
| Illinois | 4.8% | April 15th | Dept. Rev |
| Indiana | 8.5% | April 15th | Dept. Rev |
| Iowa | 6% first $25,000 8% next $75,000 10% next $150,000 12% over $250,000 | April 30th | Dept. Rev |
| Kansas | 4% + 3.05% surtax on over $50,000 | April 15th | Dept. Rev |
| Kentucky | 4% first $50,000 5% next $50,000 6% over $100,000 | April 15th | Dept. Rev |
| Louisiana | 4% first $25,000 5% second $25,000 6% next $50,000 7% next $100,000 8% over $200,000 | April 15th | Dept. Rev |
| Maine | 3.5% first $25,000 7.93% next $50,000 8.33% next $175,000 8.93% over $250,000 | March 15th | Rev. Services |
| Maryland | 8.25% | March 15th | State Comptr |
| Massachusetts | Excise: $2.60 per $1000 on tangible values or net worth + 8.75% of net income; $456 | March 15th | Commr. Rev |
| Michigan | 4.95% | April 30th | Dept. Treas |
| Minnesota | 9.8% | March 15th | Commr. Rev |
| Mississippi | 3% first $5,000 4% next $5,000 5% over £10,000 | March 15th | Dept. Rev |
| Missouri | 6.25% | April 15th | Dir. Rev |
| Montana | 6.75% min $50 | May 15th | Dept. Rev |
| Nebraska | 5.58% first $100,000 7.81% over $100,000 | March 15th | Dept. Rev |
| Nevada | No broad based income tax | ||
| New Hampshire | 8.5% | March 15th | Dept. Rev. Admin |
| New Jersey | 9% | Apr. 15 | Div. Tax |
| New Mexico | 4.8% 1st $500,000; 6.4% 2nd $500,000; 7.6% over $1 million | Mar. 15. | Tax & Rev. Dept |
| New York | 7.1% | March 15th | Dept. Tax. & Fin |
| North Carolina | 6.9% | April 15th | Dept. Rev |
| North Dakota | 2.1% 1st $25,000; 5.25%, next $25,000; 6.4%, over $50,000 | April 15th | Tax Commr. |
| Ohio | 5.1% 1st $50,000; plus 8.5% on over $50,000, Min. $50 | March 31st | State Treas |
| Oklahoma | 6% | March 15th | Tax Comm. |
| Oregon | 6.6% on 1st $250,000; 7.9%, over $250,000. Min. $10 | April 15th | Dept. Rev. |
| Pennsylvania | 9.99% | April 15th | Dept. Rev. |
| Rhode Island | 9%. Min. $500 | March 15th | Tax Admr. |
| South Carolina | 5% | March 15th | Dept. Rev |
| South Dakota | No broad based income tax | ||
| Tennessee | 6.5% | April 15th | Dept. Rev |
| Texas | No broad based income tax. See chart at Para. 240 for Texas franchise tax. | ||
| Utah | 5%. Min. $100 | April 15th | Tax Comm. |
| Vermont | 6% on 1st $10,000; 7% on next $15,000; 8.5% over $25,00 | March 15th | Commr. Taxes |
| Virginia | 6% | April 15th | Dept. Tax |
| Washington | No broad based income tax. | ||
| West Virginia | 8.5% | March 15th | Dept. Rev. |
| Wisconsin | 7.9% | March 15th | Dept. Rev. |
| Wyoming | No broad based income tax. |
Please note that these rates are subject to change without any notice given, these rates are from information supplied by a 3rd party
