Resident and non-resident individuals, estates and trusts deriving income from within the state are subject to a tax on their net income at the following rates:

 

Personal Income Tax Rates (Effective January 1, 2020)

Incomes less than $22,200 per year 
$0-$4,4990.0%
$4,500 - $8,8992.0%
$8,900 - $13,3993.0%
$13,400 - $22,1993.4%


Incomes between $22,200 and $79,300 
$0-$4,4990.75%
$4,500 - $8,8992.5%
$8,900 - $13,3993.5%
$13,400 - $22,1994.5%
$22,200 - $37,1995.0%
$37,200 - $79,3006.0%

 

Income greater than $79,300 
$0-$4,0002.0%
$4,001 - $8,0004.0%
$8,001 - $79,3005.9%
$79,301 and above6.6%

 

Income greater than $79,300 (Effective January 1, 2021) 
$0-$4,0002.0%
$4,001 - $8,0004.0%
$8,001 and above5.9%

 

Incomes between $79,300 and $84,600 shall reduce the amount of income tax due by deducting a bracket adjustment as set forth below:

$79,301 - $80,300                $440
$80,301 - $81,300$340
$81,301 - $82,500$240
$82,501 - $83,600$140
$83,601 - $84,600$40
$84,601 and above$0