“State Individual Income Tax Rate”について

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今回のブログは、“State Individual Income Tax Rate”について書かせていただきます。

Tax Foundationのサイトに2000年から2010年までの米国・各州の個人所得税率が発表されています。

（2010年の各州の個人所得税率/Tax Foundationより）
http://www.taxfoundation.org/files/state_individualincome_rates-20100325.swf

Tax Foundationの資料を基に2010年の各州の最高個人所得税率を分かりやすく説明しているのがAbout.com.にありました。

（About.com.より）
http://taxes.about.com/od/statetaxes/a/highest-state-income-tax-rates.htm

以下、About.com.より抜粋。

•Alabama: 5% on income over $3,000
•Alaska: No income tax
•Arizona: 4.54% on income over $150,000
•Arkansas: 7% on income over $32,600
•California:10.55% on income over $1 million
•Colorado: flat 4.63% of federal taxable income
•Connecticut: 6.5% on income over $500,000
•District of Columbia: 8.5% on income over $40,000
•Delaware: 6.95% on income over $60,000
•Florida: No income tax
•Georgia: 6% on income over $7,000
•Hawaii: 11% on income over $200,000
•Idaho: 7.8% on income over $26,418
•Illinois: flat 3% of federal AGI with modifications
•Indiana: flat 3.4% of federal AGI with modifications
•Iowa: 8.98% on income over $63,315
•Kansas: 6.45% on income over $30,000
•Kentucky: 6% on income over $75,000
•Louisiana: 6% on income over $50,000
•Maine: 8.5% on income over $20,150
•Maryland: 6.25% on income over $1 millio
•Massachusetts: flat 5.3% on all income
•Michigan: flat 4.35% of federal AGI with modifications
•Minnesota: 7.85% on income over $74,780
•Mississippi: 5% on income over $10,000
•Missouri: 6% on income over $9,000
•Montana: 6.9% on income over $15,400
•Nebraska: 6.84% on income over $27,000
•Nevada: no income tax
•New Hampshire: 5% on interest and dividend income. Wages are not taxed.
•New Jersey: 8.97% on income over $500,000
•New Mexico: 4.9% on income over $16,000
•New York: 8.97% on income over $500,000
•North Carolina: 7.75% on income over $60,000
•North Dakota: 4.86% on income over $373,650
•Ohio: 5.925% on income over $200,000
•Oklahoma: 5.5% on income over $8,700
•Oregon: 11% on income over $250,000
•Pennsylvania: flat 3.07% on all income
•Rhode Island: 9.9% on income over $373,650
•South Carolina: 7% on income over $13,700
•South Dakota: no income tax
•Tennessee: 6% on interest and dividend income. Wages are not taxed.
•Texas: no income tax
•Utah: flat 5% on all income
•Vermont: 8.95% on income over $373,650
•Virginia: 5.75% on income over $17,000
•Washington: no income tax
•West Virginia: 6.5% on income over $60,000
•Wisconsin: 7.75% on income over $225,000
•Wyoming: no income tax

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Written by

Office T.Professional（オフィス　ティー・プロフェッショナル）
米国税理士　小野　知史（Tomofumi Ono）

ホームページ：http://www.tprofessional.jp
e-mail：[e-mail]

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