State Capital Gains Tax Rates State State % Combined % State Tax Rate Source Alabama 5.00 25.00 Section 40-18-5 Alaska 0.00 20.00 Personal Income Arizona 4.54 24.54 2018 Arizona Tax Tables X and Y Arkansas 6.90 26.90 26-51-201. Individuals, trusts, and estates. [Applicable to tax years 2019 and thereafter.] California 12.30 32.30 2018 California Tax Rate Schedules Colorado 4.63 24.63 39-22-104. Income tax imposed on individuals, estates, and trusts – single rate – legislative declaration – definitions – repeal Connecticut 6.99 26.99 Connecticut Income Tax Rates and Brackets Since 1991 Delaware 6.60 26.60 Subchapter I. General Provisions Florida 0.00 20.00 Florida Tax Guide Georgia 5.75 25.75 § 48-7-20. (For effective date, see note.) Individual tax rate; tax table; credit for withholding and other payments; applicability to estates and trusts Hawaii 8.25 28.25 PART III. INDIVIDUAL INCOME TAX Idaho 6.925 26.93 Individual Income Tax Rate Schedule Illinois 4.95 24.95 Income Tax Rates Indiana 3.23 23.23 TAX RATES, FEES & PENALTIES Iowa 8.53 28.53 RELEASE: IDR ANNOUNCES 2019 INTEREST RATES, STANDARD DEDUCTIONS, INCOME TAX BRACKETS Kansas 5.70 25.70 Selected Kansas Tax Rates with Statutory Citation Kentucky 5.00 25.00 Income Taxes Louisiana 6.00 26.00 Individual Income Tax Maine 7.15 27.15 State of Maine – Individual Income Tax 2019 Rates Maryland 5.75 25.75 Maryland Income Tax Rates and Brackets Massachusetts 5.10 25.10 Personal Income Tax for Residents Michigan 4.25 24.25 What are the current tax rate and exemption amounts? Minnesota 9.85 29.85 Minnesota Income Tax Rates and Brackets Mississippi 5.00 25.00 Tax Rates, Exemptions, & Deductions Missouri 5.90 25.90 Form MO-1040 Individual Income Tax Long Form Montana 6.90 26.90 INDIVIDUAL INCOME TAX TABLES Nebraska 6.84 26.84 Nebraska Revised Statute 77-2715.03 Nevada 0.00 20.00 INFORMATION ABOUT NEVADA’S TAXES AND THE DEPARTMENT New Hampshire 0.00 20.00 Taxpayer Assistance – Overview of New Hampshire Taxes New Jersey 8.97 28.97 NJ Income Tax – Tax Rates New Mexico 4.90 24.90 Personal Income Tax Rates New York 8.82 28.82 2018 tax tables North Carolina 5.25 25.25 Tax Rate for Tax Year 2019 North Dakota 2.90 22.90 Individual Income Tax Return Booklet Ohio 4.997 24.997 Individual Income Tax Oklahoma 5.00 25.00 Single Taxpayer or Husband and Wife Filing Separate Returns Oregon 9.90 29.90 Personal income tax rates and tables Pennsylvania 3.07 23.07 Personal Income Tax Rhode Island 5.99 25.99 Personal Income Tax Forms South Carolina 7.00 27.00 Title 12 – Taxation South Dakota 0.00 20.00 Taxes Tennessee 0.00 20.00 Taxes Texas 0.00 20.00 Taxes Utah 5.00 25.00 Tax Rates Vermont 8.75 28.75 TAX YEAR 2018 PERSONAL INCOME TAX FORMS Virginia 5.75 25.75 Individual Income Tax Washington 0.00 20.00 Income tax West Virginia 6.50 26.50 Individuals Wisconsin 7.65 27.65 What is the use tax rate? Wyoming 0.00 20.00 Department of Revenue Other Frequently Asked Questions Ribbon button label:1031 Exchange1031 ExchangeRibbon button label:About dst 1031 exchangeAbout dst 1031 exchangeRibbon button label:Delaware Statutory Trust (DST)Delaware Statutory Trust (DST)
