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 |
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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 |