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U.S. State Maximum Personal and Corporate Tax Rates

1

—2014

Refer to notes on the previous pages.

Personal Tax Rate

Corporate Tax Rate

North Dakota

3.22%

4.53%

Ohio

5.39

no income tax

4

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

4

West Virginia

6.50

6.50

Wisconsin

7.65

7.90

Wyoming

no income tax

no income tax

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