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Federal Income Tax Rates 2013
These tax rate schedules are provided so that you can compute your estimated tax for 2013.
| If taxable income is over--
|
But not over--
|
The tax is:
|
| $0 | $8,925 | 10% of the amount over $0 |
| $8,925 | $36,250 | $892.50 plus 15% of the amount over $8,925 |
| $36,250 | $87,850 | $4,991.25 plus 25% of the amount over $36,250 |
| $87,850 | $183,250 | $17,891.25 plus 28% of the amount over $87,850 |
| $183,250 | $398,350 | $44,603.25 plus 33% of the amount over $183,250 |
| $398,350 | $400,000 | $115,586.25 plus 35% of the amount over $398,350 |
| $400,000 | no limit | $116,163.75 plus 39.6% of the amount over $400,000 |
| If taxable income is over--
|
But not over--
|
The tax is:
|
| $0 | $17,850 | 10% of the amount over $0 |
| $17,850 | $72,500 | $1,785 plus 15% of the amount over $17,850 |
| $72,500 | $146,400 | $9,982.50 plus 25% of the amount over $72,500 |
| $146,400 | $223,050 | $28,457.50 plus 28% of the amount over $146,400 |
| $223,050 | $398,350 | $49,919.50 plus 33% of the amount over $223,050 |
| $398,350 | $450,000 | $107,768.50 plus 35% of the amount over $398,350 |
| $450,000 | no limit | $125,846 plus 39.6% of the amount over $450,000 |
| If taxable income is over--
|
But not over--
|
The tax is:
|
| $0 | $8,925 | 10% of the amount over $0 |
| $8,925 | $36,250 | $892.50 plus 15% of the amount over $8,925 |
| $36,250 | $73,200 | $4,991.25 plus 25% of the amount over $36,250 |
| $73,200 | $111,525 | $14,228.75 plus 28% of the amount over $73,200 |
| $111,525 | $199,175 | $24,959.75 plus 33% of the amount over $111,525 |
| $199,175 | $225,000 | $53,884.25 plus 35% of the amount over $199,025 |
| $225,000 | no limit | $62,975.50 plus 39.6% of the amount over $225,000 |
| If taxable income is over--
|
But not over--
|
The tax is:
|
| $0 | $12,750 | 10% of the amount over $0 |
| $12,750 | $48,600 | $1,275 plus 15% of the amount over $12,750 |
| $48,600 | $125,450 | $6,625.50 plus 25% of the amount over $48,600 |
| $125,450 | $203,150 | $25,838 plus 28% of the amount over $125,450 |
| $203,150 | $398,350 | $47,594 plus 33% of the amount over $203,150 |
| $398,350 | $425,000 | $112,010 plus 35% of the amount over $398,350 |
| $425,000 | no limit | $121,337.50 plus 39.6% of the amount over $425,000 |
| AS of 1st January 2013 |
|
INCOME BRACKETS |
|
PERSONAL |
EXEMPTIONS |
INCOME |
|
Percentages |
Lowest |
Highest | |
Single |
Married |
Dependents |
| ALABAMA |
2 - 5 % |
$500 |
$3,001 | |
$1,500 |
$3,000 |
$500 |
| ALASKA |
No State Income Tax
|
| ARIZONA |
2.59 - 4.54 % |
$10,000 |
$150,001 | |
$2,100 |
$4,200 |
$2,100 |
| ARKANSAS |
1 - 7 % |
$4,099 |
$34,000 | |
$23 |
$46 |
$23 |
| CALIFORNIA |
1 - 12.3 % |
$7,455 |
$500,000 | |
$104 |
$208 |
$321 |
| COLORADO |
4.63
% |
Flat Rate | |
$3,900 |
$7,800 |
$3,900 |
| CONNECTICUT |
3 - 6.7 % |
$10,000 |
$250,000 | |
$13,000 |
$24,000 |
0 |
| DELAWARE |
2.2 - 6.75 % |
$5,000 |
$60,001 | |
$110 |
$220 |
$110 |
| FLORIDA |
No State Income Tax
|
| GEORGIA |
1 - 6 % |
$750 |
$7,001 | |
$2,700 |
$5,400 |
$3,000 |
| HAWAII |
1.4 - 11 % |
$2,400 |
$200,001 | |
$1,040 |
$2,080 |
$1,040 |
| IDAHO |
1.6 - 7.4 % |
$1,380 |
$10,350 | |
$3,900 |
$7,800 |
$3,900 |
| ILLINOIS |
5
% |
Flat Rate | |
$2,000 |
$4,000 |
$2,000 |
| INDIANA |
3.4
% |
Flat Rate | |
$1,000 |
$2,000 |
$2,500 |
| IOWA |
0.36 - 8.98 % |
$1,494 |
$67,230 | |
$40 |
$80 |
$40 |
| KANSAS |
3 - 4.90 % |
$15,000 |
| |
$2,250 |
$4,500 |
$2,250 |
| KENTUCKY |
2 - 6 % |
$3,000 |
$75,001 | |
$20 |
$40 |
$20 |
| LOUISIANA |
2 - 6 % |
$12,500 |
$50,001 | |
$4,500 |
$9,000 |
$1,000 |
| MAINE |
0 - 8 % |
$5,200 |
$20,900 | |
$3,900 |
$7,800 |
$3,900 |
| MARYLAND |
2 - 5.75 % |
$1,000 |
$250,000 | |
$3,200 |
$6,400 |
$3,200 |
| MASSACHUSETTS |
5.25
% |
Flat Rate | |
$4,400 |
$8,800 |
$1,000 |
| MICHIGAN |
4.25
% |
Flat Rate | |
$3,763 |
$7,526 |
$3,763 |
| MINNESOTA |
5.35 - 7.85 % |
$24,270 |
$79,730 | |
$3,900 |
$7,800 |
$3,900 |
| MISSISSIPPI |
3 - 5 % |
$5,000 |
$10,001 | |
$6,000 |
$12,000 |
$1,500 |
| MISSOURI |
1.5 - 6 % |
$1,000 |
$9,001 | |
$2,100 |
$4,200 |
$1,200 |
| MONTANA |
1 - 6.9 % |
$2,700 |
$16,400 | |
$2,240 |
$4,480 |
$2,240 |
| NEBRASKA |
2.46 - 6.84 % |
$2,400 |
$27,001 | |
$126 |
$252 |
$126 |
| NEVADA |
No State Income Tax
|
| NEW HAMPSHIRE |
State Income Tax of 5% on Dividends and Interest Income Only |
0 |
0 |
0 |
| NEW JERSEY |
1.4 - 8.97 % |
20,000 |
500,000 | |
$1,000 |
$2,000 |
$1,500 |
| NEW MEXICO |
1.7 - 4.9 % |
5,500 |
16,001 | |
$3,900 |
$7,800 |
$3,900 |
| NEW YORK |
4 - 8.82 % |
8,200 |
1,029,250 | |
0 |
0 |
$1,000 |
| NORTH CAROLINA |
6 - 7.75 % |
12,750 |
60,000 | |
$1,150 |
$2,300 |
$1,150 |
| NORTH DAKOTA |
1.51 - 3.99 % |
36,250 |
398,350 | |
$3,900 |
$7,800 |
$3,900 |
| OHIO |
0.587 - 5.925 % |
5,200 |
208,500 | |
$1,650 |
$3,300 |
$1,650 |
| OKLAHOMA |
0.5 - 5.25 % |
1,000 |
8,701 | |
$1,000 |
$2,000 |
$1,000 |
| OREGON |
5 - 9.9 % |
3,250 |
125,000 | |
$188 |
$376 |
$188 |
| PENNSYLVANIA |
3.07
% |
Flat Rate | | | | |
| RHODE ISLAND |
3.75 - 5.99 % |
58,600 |
133,250 | |
$3,750 |
$7,500 |
$3,750 |
| SOUTH CAROLINA |
0 - 7 % |
2,850 |
14,250 | |
$3,900 |
$7,800 |
$3,900 |
| SOUTH DAKOTA |
No State Income Tax
|
| TENNESSEE |
State Income Tax of 6% on Dividends and Interest Income Only |
$1,250 |
$2,500 |
0 |
| TEXAS |
No State Income Tax
|
| UTAH |
5
% |
Flat Rate | | | | |
| VERMONT |
3.55 - 8.95 % |
35,350 |
388,350 | |
$3,900 |
$7,800 |
$3,900 |
| VIRGINIA |
2 - 5.75 % |
3,000 |
17,001 | |
$930 |
$1,860 |
$930 |
| WASHINGTON |
No State Income Tax
| | | | | | |
| WEST VIRGINIA |
3 - 6.5 % |
10,000 |
60,000 | |
$2,000 |
$4,000 |
$2,000 |
| WISCONSIN |
4.6 - 7.75 % |
10,750 |
236,600 | |
$700 |
$1,400 |
$700 |
| WYOMING |
No State Income Tax
|
| DIST. OF COLUMBIA |
4 - 8.95 % |
10,000 |
350,000 | |
$1,675 |
$3,350 |
$1,675 |
|