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 for Tax Year Beginning January 1, 2026
Income Tax Rate for Individuals with Net Income of Less Than or Equal to $94,700 | |
| $0-$5,599 | 0.0% |
| $5,600-$11,199 | 2.0% |
| $11,200-$15,999 | 3.0% |
| $16,000-$26,399 | 3.4% |
| $26,400-$94,700 | 3.7% |
Income Tax Rate for Individuals with Net Income of Greater Than $94,700 | |
$0-$4,700 | 2.0% |
| $4,701+ | 3.7% |