Federation of Tax Administrators
An association of state tax administrators that compiles and publishes state-by-state tax rate tables.
https://taxadmin.org/ ยท Company or other publisher
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.
- Organization
- Federation of Tax Administrators
- Dataset
- State Individual and Corporate Income Tax Rates
- 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
- Original file
- https://taxadmin.org/2024-state-income-tax-rates/
- Methodology
- https://taxadmin.org/2024-state-income-tax-rates/
- License
- Compiled by the Federation of Tax Administrators from various sources; publicly published.
- Our copy
- State Individual and Corporate Income Tax Rates
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.
Measures
- Top marginal individual income tax rate (percent): 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.
- Top marginal corporate income tax rate (percent): 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.
This page was last updated .