Analysis: Ohio posted 33rd highest individual income tax rate in 2018


Ohio ranked No. 33 for its top individual income tax rate, according to a Tax Foundation analysis of 2018 tax numbers that tracked the District of Columbia and the 43 states that levy such taxes. 

Ohio has seven tax brackets on individual income, with a top rate of 5 percent, the study by policy analyst Morgan Scarboro said.

The highest marginal state income income tax rates range from 13.3 percent to 2.9 percent, the analysis concluded.

Seven states – Washington, Nevada, Wyoming, Texas, South Dakota, Florida and Alaska – have no individual income tax, while New Hampshire and Tennessee tax only income from interest and dividends, rather than wages and salaries, the study says.

Complexities of state income tax laws include differences in standard deductions, exemptions and the number of tax brackets. In all, individual income taxes account for 37 percent of state tax revenues, according to the analysis. 

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Which states have the highest individual income tax rates?

RankStateSingle Filer: RatesSingle Filer: BracketsMarried Filing Jointly: RatesMarried Filing Jointly: BracketsHighest marginal individual income taxes
1California1.00%

2.00%

3.00%

4.00%

8.00%

9.30%

10.30%

11.30%

12.30%

13.30%

$0

$8,223

$19,495

$30,769

$42,711

$53,980

$275,738

$330,884

$551,473

$1,000,000

1.00%

2.00%

4.00%

6.00%

8.00%

9.30%

10.30%

11.30%

12.30%

13.30%

$0

$16,446

$38,990

$61,538

$85,422

$107,960

$551,476

$661,768

$1,000,000

$1,074,996

13.30%
2Hawaii1.40%

3.20%

5.50%

6.40%

6.80%

7.20%

7.60%

7.90%

8.25%

9.00%

10.00%

11.00%

$0

$2,400

$4,800

$9,600

$14,400

$19,200

$24,000

$36,000

$48,000

$150,000

$175,000

$200,000

1.40%

3.20%

5.50%

6.40%

6.80%

7.20%

7.60%

7.90%

8.25%

9.00%

10.00%

11.00%

$0

$4,800

$9,600

$19,200

$28,800

$38,400

$48,000

$72,000

$96,000

$300,000

$350,000

$400,000

11.00%
3Oregon5.00%

7.00%

9.00%

9.90%

$0

$3,450

$8,700

$125,000

5.00%

7.00%

9.00%

9.90%

$0

$6,900

$17,400

$250,000

9.90%
4Minnesota5.35%

7.05%

7.85%

9.85%

$0

$25,890

$85,060

$160,020

5.35%

7.05%

7.85%

9.85%

$0

$37,850

$150,380

$266,700

9.85%
5Iowa0.36%

0.72%

2.43%

4.50%

6.12%

6.48%

6.80%

7.92%

8.98%

$0

$1,598

$3,196

$6,392

$14,382

$23,970

$31,960

$47,940

$71,910

0.36%

0.72%

2.43%

4.50%

6.12%

6.48%

6.80%

7.92%

8.98%

$0

$1,598

$3,196

$6,392

$14,382

$23,970

$31,960

$47,940

$71,910

8.98%
6New Jersey1.40%

1.75%

3.50%

5.53%

6.37%

8.97%

$0

$20,000

$35,000

$40,000

$75,000

$500,000

1.40%

1.75%

2.45%

3.50%

5.53%

6.37%

8.97%

$0

$20,000

$50,000

$70,000

$80,000

$150,000

$500,000

8.97%
7Vermont3.55%

6.80%

7.80%

8.80%

8.95%

$0

$37,900

$91,850

$191,650

$416,650

3.55%

6.80%

7.80%

8.80%

8.95%

$0

$63,300

$153,100

$233,300

$416,650

8.95%
8Washington, D.C.4.00%

6.00%

6.50%

8.50%

8.75%

8.95%

$0

$10,000

$40,000

$60,000

$350,000

$1,000,000

4.00%

6.00%

6.50%

8.50%

8.75%

8.95%

$0

$10,000

$40,000

$60,000

$350,000

$1,000,000

8.95%
9New York4.00%

4.50%

5.25%

5.90%

6.33%

6.57%

6.85%

8.82%

$0

$8,500

$11,700

$13,900

$21,400

$80,650

$215,400

$1,077,550

4.00%

4.50%

5.25%

5.90%

6.33%

6.57%

6.85%

8.82%

$0

$17,150

$23,600

$27,900

$43,000

$161,550

$323,200

$2,155,350

8.82%
10Wisconsin4.00%

5.84%

6.27%

7.65%

$0

$11,230

$22,470

$247,350

4.00%

5.84%

6.27%

7.65%

$0

$14,980

$29,960

$329,810

7.65%
11Idaho1.60%

3.60%

4.10%

5.10%

6.10%

7.10%

7.40%

$0

$1,472

$2,945

$4,417

$5,890

$7,362

$11,043

1.60%

3.60%

4.10%

5.10%

6.10%

7.10%

7.40%

$0

$2,944

$5,890

$8,834

$11,780

$14,724

$22,086

7.40%
12Maine5.80%

6.75%

7.15%

$0

$21,450

$50,750

5.80%

6.75%

7.15%

$0

$42,900

$101,550

7.15%
13South Carolina3.00%

4.00%

5.00%

6.00%

7.00%

$2,970

$5,940

$8,910

$11,880

$14,860

3.00%

4.00%

5.00%

6.00%

7.00%

$2,970

$5,940

$8,910

$11,880

$14,860

7.00%
14Connecticut3.00%

5.00%

5.50%

6.00%

6.50%

6.90%

6.99%

$0

$10,000

$50,000

$100,000

$200,000

$250,000

$500,000

3.00%

5.00%

5.50%

6.00%

6.50%

6.90%

6.99%

$0

$20,000

$100,000

$200,000

$400,000

$500,000

$1,000,000

6.99%
15Arkansas0.90%

2.50%

3.50%

4.50%

6.00%

6.90%

$0

$4,299

$8,499

$12,699

$21,199

$35,099

0.90%

2.50%

3.50%

4.50%

6.00%

6.90%

$0

$4,299

$8,499

$12,699

$21,199

$35,099

6.90%
16Montana1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

6.90%

$0

$3,000

$5,200

$8,000

$10,800

$13,900

$17,900

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

6.90%

$0

$3,000

$5,200

$8,000

$10,800

$13,900

$17,900

6.90%
17Nebraska2.46%

3.51%

5.01%

6.84%

$0

$3,150

$18,880

$30,420

2.46%

3.51%

5.01%

6.84%

$0

$6,290

$37,760

$60,480

6.84%
18Delaware2.20%

3.90%

4.80%

5.20%

5.55%

6.60%

$2,000

$5,000

$10,000

$20,000

$25,000

$60,000

2.20%

3.90%

4.80%

5.20%

5.55%

6.60%

$2,000

$5,000

$10,000

$20,000

$25,000

$60,000

6.60%
19West Virginia3.00%

4.00%

4.50%

6.00%

6.50%

$0

$10,000

$25,000

$40,000

$60,000

3.00%

4.00%

4.50%

6.00%

6.50%

$0

$10,000

$25,000

$40,000

$60,000

6.50%
20Georgia1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

$0

$750

$2,250

$3,750

$5,250

$7,000

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

$0

$1,000

$3,000

$5,000

$7,000

$10,000

6.00%
21Kentucky2.00%

3.00%

4.00%

5.00%

5.80%

6.00%

$0

$3,000

$4,000

$5,000

$8,000

$75,000

2.00%

3.00%

4.00%

5.00%

5.80%

6.00%

$0

$3,000

$4,000

$5,000

$8,000

$75,000

6.00%
22Louisiana2.00%

4.00%

6.00%

$0

$12,500

$50,000

2.00%

4.00%

6.00%

$0

$25,000

$100,000

6.00%
23Rhode Island3.75%

4.75%

5.99%

$0

$62,550

$149,150

3.75%

4.75%

5.99%

$0

$62,550

$149,150

5.99%
24Missouri1.50%

2.00%

2.50%

3.00%

3.50%

4.00%

4.50%

5.00%

5.50%

5.90%

$100

$1,008

$2,016

$3,024

$4,032

$5,040

$6,048

$7,056

$8,064

$9,072

1.50%

2.00%

2.50%

3.00%

3.50%

4.00%

4.50%

5.00%

5.50%

5.90%

$100

$1,008

$2,016

$3,024

$4,032

$5,040

$6,048

$7,056

$8,064

$9,072

5.90%
25Maryland2.00%

3.00%

4.00%

4.75%

5.00%

5.25%

5.50%

5.75%

$0

$1,000

$2,000

$3,000

$100,000

$125,000

$150,000

$250,000

2.00%

3.00%

4.00%

4.75%

5.00%

5.25%

5.50%

5.75%

$0

$1,000

$2,000

$3,000

$150,000

$175,000

$225,000

$300,000

5.75%
26Virginia2.00%

3.00%

5.00%

5.75%

$0

$3,000

$5,000

$17,000

2.00%

3.00%

5.00%

5.75%

$0

$3,000

$5,000

$17,000

5.75%
27Kansas3.10%

5.25%

5.70%

$2,500

$15,000

$30,000

3.10%

5.25%

5.70%

$5,000

$30,000

$60,000

5.70%
28North Carolina5.50%$05.50%$05.50%
29Massachusetts5.10%$05.10%$05.10%
30Alabama2.00%

4.00%

5.00%

$0

$500

$3,000

2.00%

4.00%

5.00%

$0

$1,000

$6,000

5.00%
31Mississippi3.00%

4.00%

5.00%

$1,000

$5,000

$10,000

3.00%

4.00%

5.00%

$1,000

$5,000

$10,000

5.00%
32New Hampshire5.00%$05.00%$05.00%
33Ohio1.98%

2.75%

2.97%

3.47%

3.96%

4.60%

5.00%

$10,650

$16,000

$21,350

$42,650

$85,300

$106,650

$213,350

1.98%

2.75%

2.97%

3.47%

3.96%

4.60%

5.00%

$10,650

$16,000

$21,350

$42,650

$85,300

$106,650

$213,350

5.00%
34Oklahoma0.50%

1.00%

2.00%

3.00%

4.00%

5.00%

$0

$1,000

$2,500

$3,750

$4,900

$7,200

0.50%

1.00%

2.00%

3.00%

4.00%

5.00%

$0

$2,000

$5,000

$7,500

$9,800

$12,200

5.00%
35Utah5.00%$05.00%$05.00%
36Illinois4.95% of federal adjusted gross income, with modifications

4.95% of federal adjusted gross income, with modifications

4.95%
37New Mexico1.70%

3.20%

4.70%

4.90%

$0

$5,500

$11,000

$16,000

1.70%

3.20%

4.70%

4.90%

$0

$8,000

$16,000

$24,000

4.90%
38Colorado4.63% of federal taxable income

4.63% of federal taxable income

4.63%
39Arizona2.59%

2.88%

3.36%

4.24%

4.54%

$0

$10,346

$25,861

$51,721

$155,159

2.59%

2.88%

3.36%

4.24%

4.54%

$0

$20,690

$51,721

$103,440

$310,317

4.54%
40Michigan4.25% of federal adjusted gross income, with modifications

4.25% of federal adjusted gross income, with modifications

4.25%
41Indiana3.23% of federal adjusted gross income, with modifications

3.23% of  federal adjusted gross income, with modifications

3.23%
42Pennsylvania3.07%$03.07%$03.07%
43Tennessee3.00%$03.00%$03.00%
44North Dakota1.10%

2.04%

2.27%

2.64%

2.90%

$0

$38,700

$93,700

$195,450

$424,950

1.10%

2.04%

2.27%

2.64%

2.90%

$0

$64,650

$156,150

$237,950

$424,950

2.90%
Source: Tax Foundation

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