148 /
U.S. State Maximum Personal and
Corporate Tax Rates
1
—2013—Continued
Refer to notes on the previous pages.
Personal Tax Rate
Corporate Tax Rate
North Dakota
3.99%
5.15%
Ohio
5.93
no income tax
3
Oklahoma
5.25
6.00
Oregon
9.90
7.60
Pennsylvania
3.07
9.99
Rhode Island
5.99
9.00
South Carolina
7.00
5.00
South Dakota
no income tax
no income tax
Tennessee
6% of dividend & interest income
6.50
Texas
no income tax
1% of taxable margin
Utah
5.00
5.00
Vermont
8.95
8.50
Virginia
5.75
6.00
Washington
no income tax
no income tax
3
West Virginia
6.50
7.00
Wisconsin
7.75
7.90
Wyoming
no income tax
no income tax
Current as of May 3, 2013
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