Alabama | 2% - 5% | 6.5% | 4% + Local (varies) | April 15 | Quarterly payments required | Late filing: 10% of tax due; Late payment: 1% per month; Interest: 5% per annum | View More |
Alaska | No state income tax | No state income tax | 0% (Local sales tax may apply) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax | View More |
Arizona | 2.59% - 4.50% | 4.9% | 5.6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 4% per month, up to 25%; Late payment: 1% per month, up to 16% | View More |
Arkansas | 2% - 5.9% | 1% - 6.2% | 6.5% + Local (varies) | April 15 | Quarterly payments required | Late filing: $50 or 5% of tax due, whichever is greater; Late payment: 10% of unpaid tax plus interest | View More |
California | 1% - 13.3% | 8.84% | 7.25% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of unpaid tax; Late payment: 5% per month; Interest: 7% per annum | View More |
Colorado | 4.4% | 4.55% | 2.9% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% per month, up to 25%; Late payment: 1% per month; Interest: 2% per annum | View More |
Connecticut | 4.4% | 4.55% | 2.9% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% per month, up to 25%; Late payment: 1% per month; Interest: 2% per annum | View More |
Delaware | 2.2% - 6.6% | 8.7% | 0% | April 15 | Quarterly payments required | Late filing: $50 or 10% of tax due, whichever is greater; Late payment: 1.5% per month; Interest: 1% per month
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Florida | No state income tax | 5.5% | 6% + Local (varies) | April 15 | No state requirement for estimated payments | Late filing: 10% of tax due; Late payment: 1% per month; Interest: 12% per annum | View More |
Georgia | 1% - 5.75% | 5.75% | 4% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due, plus $50; Late payment: 1% per month; Interest: 7% per annum | View More |
Hawaii | 1.4% - 11% | 4.4% | 4% + Local (varies) | April 20 | Quarterly payments required | Late filing: 5% per month, up to 25%; Late payment: 2% per month; Interest: 10% per annum | View More |
Idaho | 1.6% - 6.5% | 6% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 3% per annum | View More |
Illinois | 4.95% | 9.5% | 6.25% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due, plus $100; Late payment: 2% per month; Interest: 5% per annum | View More |
Indiana | 3.23% | 5.25% | 7% + Local (varies) | April 15 | Quarterly payments required | Late filing: 10% of tax due; Late payment: 10% of unpaid tax; Interest: 8% per annum | View More |
Iowa | 0.33% - 8.53% | 5.5% | 6% + Local (varies) | April 30 | Quarterly payments required | Late filing: 5% per month, up to 25%; Late payment: 1% per month; Interest: 6% per annum | View More |
Kansas | 3.1% - 5.7% | 4% | 6.5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 2% per month; Interest: 8% per annum | View More |
Kentucky | 5% | 5% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 2% per month; Interest: 7% per annum | View More |
Louisiana | 2% - 6% | 4% | 4.45% + Local (varies) | May 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 3% per annum | View More |
Maine | 3.5% - 7.15% | 3.5% | 5.5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due, up to $25; Late payment: 1% per month; Interest: 6% per annum | View More |
Maryland | 2% - 5.75% | 8.25% | 6% + Local | April 15 | Quarterly payments required | Late filing: 5% of tax due, up to 25%; Late payment: 10% of unpaid tax; Interest: 10% per annum | View More |
Massachusetts | 5% | 8% | 6.25% + Local (varies) | April 15 | Quarterly payments required | Late filing: 1% per month, up to 25%; Late payment: 1% per month; Interest: 5% per annum | View More |
Michigan | 4.25% | 6% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 1% per month, up to 25%; Late payment: 1% per month; Interest: 5% per annum | View More |
Minnesota | 5.35% - 9.85% | 9.8% | 6.875% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 8% per annum | View More |
Mississippi | 3% - 5% | 5% | 7% + Local(varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due, up to $100; Late payment: 1% per month; Interest: 8% per annum | View More |
Missouri | 1.5% - 5.4% | 4% | 4.225% + Local (varies) | April 15 | Quarterly payments for self-employed | Late filing: 5% per month; Late payment: 1% per month | View More |
Montana | 1% - 6.75% | 6.75% | 0% | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 4% per annum | View More |
Nebraska | 2.46% - 6.84% | 5.58% | 5.5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 3% per annum | View More |
Nevada | No state income tax | 0% | 6.85% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
New Hampshire | No state income tax | 7.7% | 0% | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
New Jersey | 1.4% - 10.75% | 9% | 6.625% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 6% per annum | View More |
New Mexico | 1.7% - 4.9% | 5.9% | 5.125% + Local (varies) | April 15 | Quarterly payments for self-employed | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 7% per annum | View More |
New York | 4% - 10.9% | 6.5% | 4% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 10% of unpaid tax; Interest: 7% per annum | View More |
North Carolina | 4.75% | 2.5% | 7% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 10% of unpaid tax; Interest: 5% per annum | View More |
North Dakota | 1.1% - 2.9% | 1.41% | 5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 3% per annum | View More |
Ohio | 0.5% - 3.99% | 6.5% | 5.75% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 15% of unpaid tax; Interest: 4% per annum | View More |
Oklahoma | 0.5% - 6% | 4% | 4.5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 10% per annum | View More |
Oregon | 4.75% - 9.9% | 6.6% | 0% | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 9% per annum | View More |
Pennsylvania | 3.07% | 9.99% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 3% per annum | View More |
Rhode Island | 3.75% - 5.99% | 7% | 7% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 8% per annum | View More |
South Carolina | 0% - 7% | 5% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 7% per annum | View More |
South Dakota | No state income tax | 0% | 4.5% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
Tennessee | No state income tax | 6.5% | 7% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
Texas | No state income tax | 1% - 2% | 6.25% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
Utah | 4.85% | 4.95% | 6.1% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 4% per annum | View More |
Vermont | 3.35% - 8.75% | 8.5% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 1% per month; Interest: 6% per annum | View More |
Virginia | 2% - 5.75% | 6% | 5.3% + Local (varies) | May 1 | Quarterly payments required | Late filing: 6% of unpaid tax; Late payment: 6% per annum; Interest: 10% per annum | View More |
Washington | No state income tax | 1.5% | 6.5% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |
West Virginia | 3% - 6.5% | 6.5% | 6% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 10% of unpaid tax; Interest: 5% per annum | View More |
Wisconsin | 3.54% - 7.65% | 7.9% | 5% + Local (varies) | April 15 | Quarterly payments required | Late filing: 5% of tax due; Late payment: 5% of unpaid tax; Interest: 5% per annum | View More |
Wyoming | No state income tax | 0% | 4% + Local (varies) | April 15 | No state requirement for estimated payments | Late payment: Interest and penalty of 5% of unpaid tax; Collection costs may apply | View More |