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 |
