State Individual Income Tax Rates and Brackets for 2023
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections:
Providing journalists, taxpayers and policymakers with basic data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission. We’ve found that one of the best, most engaging ways to do that is by visualizing tax data in the form of maps.
How does your state collect revenue? Every week, we release a new tax map that illustrates one important measure of state tax rates, collections, burdens and more. If you enjoy our weekly tax maps, help us continue this work and more by making a small contribution here.
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections:
Compare the latest 2023 sales tax rates as of July 1st. Sales tax rate differentials can induce consumers to shop across borders or buy products online.
New Jersey levies the highest top statutory corporate tax rate at 11.5 percent, followed by Minnesota (9.8 percent) and Illinois (9.50 percent). Alaska and Pennsylvania levy top statutory corporate tax rates of 9.40 percent and 8.99 percent, respectively.
The differences in purchasing power can be large and they have significant implications for the relative impact of economic and tax policies across the United States.
The state EV taxation landscape reflects the evolving transportation sector and the pressing need to address both fiscal gaps in road funding and environmental concerns.
Any move to repeal the cap or enhance the deduction would disproportionately benefit higher earners, making the tax code more regressive.
Property taxes are the primary tool for financing local governments and generate a significant share of state and local revenues.
If the policy goal of taxing cigarettes is to encourage cessation, vapor taxation must be considered a part of that policy design.
California pumps out the highest state gas tax rate of 77.9 cents per gallon (cpg), followed by Illinois (66.5 cpg) and Pennsylvania (62.2 cpg).
However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.
Compare the latest 2023 sales tax rates as of July 1st. Sales tax rate differentials can induce consumers to shop across borders or buy products online.
Taxes are the single most expensive ingredient in beer, costing more than the labor and raw materials combined.
Of all alcoholic beverages subject to taxation, stiff drinks—and all distilled spirits—face the stiffest tax rates. Like many excise taxes, the treatment of distilled spirits varies widely across the states.