Table 7
State Top Income Tax Rates, 1990 vs. Today
Personal Income Tax
Corporate Income Tax
State
1990
Today
%change
1990 Today %change
Alabama
5
5
0%
5
5
0%
Alaska
0
0
0%
9.4
9.4
0%
Arizona
7
5.17
-26.1%
9.3
9
-3.2%
Arkansas
7
7
0%
6
6.5
+8.3%
California
9.3
9.3
0%
9.3
8.84
-4.9%
Colorado
5
5
0%
5.5
5
-9.1%
Connecticut
0
4.5
New Tax
11.5
8.5
-26.1%
Delaware
7.7
6.4
-16.9%
8.7
8.7
0%
D.C.
9.5
9.5
0%
10
9.975
-0.3%
Florida
0
0
0%
5.5
5.5
0%
Georgia
6
6
0%
6
6
0%
Hawaii
10
8.75
0%
6.4
6.4
0%
Idaho
8.2
8.2
0%
8
8
0%
Illinois
3
3
0%
7.3
7.3
0%
Indiana
3.4
3.4
0%
7.9
7.9
0%
Iowa
9.98
8.98
-10.0%
12
12
0%
Kansas
5.95
6.45
+8.4%
6.75
7.35
+8.9%
Kentucky
6
6
0%
8
8.25
+3.1%
Louisiana
6
6
0%
8
8
0%
Maine
8.5
8.5
0%
8.93
8.93
0%
Maryland
5
4.85
-3.0%
7
7
0%
Massachusetts
5.95
5.95
0%
9.5
9.5
0%
Michigan
4.6
4.4
-4.3%
2.35
2.3
-2.1%
Minnesota
8
8.5
+6.3%
9.8
9.8
0%
Mississippi
5
5
0%
5
5
0%
Missouri
6
6
0%
5
6.25
+25.0%
Montana
11
11
0%
6.75
6.75
0%
Nebraska
6.41
6.68
+4.2%
7.24
7.81
+7.9%
Nevada
0
0
0%
0
0
0%
New Hampshire
0
0
0%
8
7
-12.5%
New Jersey
3.5
6.37
+82.0%
9
9
0%
New Mexico
8.5
8.2
-3.5%
7.6
7.6
0%
New York
7.875
6.85
-13.0%
9
9
0%
North Carolina
7
7.75
+10.7%
7
7
0%
North Dakota
3.92
5.544
+41.4%
10.5
10.5
0%
Ohio
6.9
7.201
+4.4%
8.9
8.5
-4.5%
Oklahoma
7
6.75
-3.6%
6
6
0%
Oregon
9
9
0%
6.6
6.6
0%
Pennsylvania
2.1
2.8
+33.3%
8.5
9.99
+17.5%
Rhode Island
6.4288
10.494
+63.2%
9
9
0%
South Carolina
7
7
0%
5
5
0%
South Dakota
0
0
0%
0
0
0%
Tennessee
0
0
0%
6
6
0%
Texas
0
0
0%
0
0
0%
Utah
7.2
7
-2.8%
5
5
0%
Vermont
7.84
9.9
+26.3%
8.25
9.75
+18.2%
Virginia
5.75
5.75
0%
6
6
0%
Washington
0
0
0%
0
0
0%
West Virginia
6.5
6.5
0%
9.375
9
-4.0%
Wisconsin
6.93
6.77
-2.3%
7.9
7.9
0%
Wyoming
0
0
0%
0
0
0%
13