Revised December 1, 2008

Tax Brackets and Rates

Tax Year 2008

NEW! – Single Rate Tax for all taxpayers – 5%

Tax Year 2007 & 2006

Use either the single rate for all taxpayers of 5.35%, or use the following rates if it will result in a lower tax:

"Single" and "Married Filing Separate" Returns

If state taxable income is: The tax is:
$0 to $1,000 2.3 percent of state taxable income
$1,001 to $2,000 $23, plus 3.3 percent of amount over $1,000
$2,001 to $3,000 $56, plus 4.2 percent of amount over $2,000
$3,001 to $4,000 $98, plus 5.2 percent of amount over $3,000
$4,001 to $5,500 $150, plus 6.0 percent of amount over $4,000
Over $5,500 $240, plus 6.98 percent of amount over $5,500

"Married Filing Joint", "Head of Household"
and "Qualifying Widow(er)" Returns

If state taxable income is: The tax is:
$0 to $2,000 2.3 percent of state taxable income
$2,001 to $4,000 $46, plus 3.3 percent of amount over $2,000
$4,001 to $6,000 $112, plus 4.2 percent of amount over $4,000
$6,001 to $8,000 $196, plus 5.2 percent of amount over $6,000
$8,001 to $11,000 $300, plus 6.0 percent of amount over $8,000
Over $11,000 $480, plus 6.98 percent of amount over $11,000

Tax Years 2002 through 2005

"Single" and "Married Filing Separate" Returns

If state taxable income is: The tax is:
$0 to $863 2.3 percent of state taxable income
$864 to $1,726 $20, plus 3.3 percent of amount over $863
$1,727 to $2,588 $48, plus 4.2 percent of amount over $1,726
$2,589 to $3,450 $85, plus 5.2 percent of amount over $2,588
$3,451 to $4,313 $129, plus 6.0 percent of amount over $3,450
Over $4,313 $181, plus 7.0 percent of amount over $4,313

"Married Filing Joint", "Head of Household"
and "Qualifying Widow(er)" Returns

If state taxable income is: The tax is:
$0 to $1,726 2.3 percent of state taxable income
$1,727 to $3,450 $40, plus 3.3 percent of amount over $1,726
$3,451 to $5,176 $97, plus 4.2 percent of amount over $3,450
$5,177 to $6,900 $169, plus 5.2 percent of amount over $5,176
$6,901 to $8,626 $259, plus 6.0 percent of amount over $6,900
Over $8,626 $362, plus 7.0 percent of amount over $8,626
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