State income tax rate comparison
The Federation of Tax Administrators' own compiled tables of every state's top marginal individual and corporate income tax rates, tax year 2024.
Figures
| Measure | Value | Period |
|---|---|---|
| Top marginal individual income tax rate2024 | 5.8% | 2024 |
| Top marginal corporate income tax rate2024 | 5.8% | 2024 |
Pages built on this dataset
Publisher
- Organization
- Federation of Tax Administrators
- Publisher’s dataset
- State Individual and Corporate Income Tax Rates
- File or API used
- https://taxadmin.org/2024-state-income-tax-rates/
- Methodology
- https://taxadmin.org/2024-state-income-tax-rates/
Coverage
- Geography
- Every state and the District of Columbia
- Time coverage
- 2024
- Update frequency
- Annual; the individual table is published under a year-stamped URL and the corporate table is republished in place.
- Published
- March 11, 2025
- Retrieved
- September 13, 2026
- License of the records
- Compiled by the Federation of Tax Administrators from various sources; publicly published.
- Rows
- 99 observations, 2024
Measures
| Measure | What it measures | Unit |
|---|---|---|
| Top marginal individual income tax rate | The highest marginal individual income tax rate a state charges, or zero where the state's own table states it has no individual income tax of this kind. | percent |
| Top marginal corporate income tax rate | The highest marginal corporate income tax rate a state charges, or zero where the state's own table states it has no corporate income tax. | percent |
Caveats
- The individual rate is the Federation of Tax Administrators' compiled table of state individual income tax rates (taxadmin.org/2024-state-income-tax-rates); the corporate rate is its separate compiled table of state corporate income tax rates (taxadmin.org/state-corporate-income-tax-rates). Both are the top marginal rate a state charges; states shown here at zero are the ones whose own table states they have no such tax.
- New Hampshire has no observation in this dataset: its only individual-level tax reaches interest and dividend income, not a general top marginal rate comparable to the other states'.
- Iowa and Ohio have no observation in this dataset. Iowa's 2024 corporate rate depended on a state revenue trigger not yet resolved when this table was compiled; Ohio replaced its corporate income tax with a gross-receipts Commercial Activity Tax and the Federation's table prints no rate for it.
- Texas has no corporate income tax; the figure shown is its franchise (margin) tax, which the Federation's table reports alongside the states that do levy a corporate income tax.
How to cite
Understand Idaho, “State Individual and Corporate Income Tax Rates”, compiled from Federation of Tax Administrators, State Individual and Corporate Income Tax Rates. Retrieved September 13, 2026. https://understandidaho.com/data/fta-state-tax-rates/.
Cite Federation of Tax Administrators directly for the figures themselves.
This page was last updated .