U.S. State Maximum Personal and Corporate Tax Rates—2013 / 147
Personal Tax Rate
Corporate Tax Rate
Kansas
4.90%
4% + 3% surtax
2
Kentucky
6.00
6.00
Louisiana
6.00
8.00
Maine
7.95
8.93
Maryland
5.75
8.25
Massachusetts
5.25
8.00
Michigan
4.25
6.00
Minnesota
7.85
9.80
Mississippi
5.00
5.00
Missouri
6.00
6.25
Montana
6.90
6.75
Nebraska
6.84
7.81
Nevada
no income tax
no income tax
New Hampshire
5% of dividend & interest income
8.50
New Jersey
8.97
9.00
New Mexico
4.90
7.60
New York
8.82
7.10
North Carolina
7.75
6.90
Refer to notes on the previous page.
Current as of May 3, 2013
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