Personal Income Tax Rates
Last Nine Calendar Years
(Expressed in Thousands)
 
Top Income Tax Rate is Applied to Taxable Income in Excess of the following brackets
Year   Median
Rate
Single/
Married Filing
Separate
Married
Filing
Jointly
Head of
Household
Average
Effective
Rate
             
2002 [1] 4.50% $10,000 $20,000 $16,000 2.50%
2003 [1] 5.00% $10,000 $20,000 $16,000 2.48%
2004 [1] 5.00% $10,000 $20,000 $16,000 2.97%
2005 [1] 5.00% $10,000 $20,000 $16,000 3.17%
2006 [1] 5.00% $10,000 $20,000 $16,000 3.34%
2007 [1] 5.00% $10,000 $20,000 $16,000 3.46%
2008 [1] 5.00% $10,000 $20,000 $16,000 3.45%
2009 [1] 5.00% $10,000 $20,000 $16,000 2.70%
2010 [1] 5.00% $10,000 $20,000 $16,000 2.83%

Income Tax Rate is Applied to Taxable Income by income range for the same brackets
For taxable years commencing on or after January 1, 2011: [2]
    5.00% $10,000 - $50,000 $20,000 - $100,000 $16,000 - $80,000 3.20%
    5.50% $50,000 - $100,000 $100,000 - $200,000 $80,000 - $160,000 3.20%
    6.00% $100,000 - $200,000 $200,000 - $400,000 $160,000 - $320,000 3.20%
    6.50% $200,000 - $250,000 $400,000 - $500,000 $320,000 - $400,000 3.20%
    6.70% greater than $250,000 greater than $500,000 greater than $400,000 3.20%

Notes:
[1] Taxable income equal to or less than amounts listed this year is taxed at a rate of 3%. In addition there is a tax on millionaires of 6.5%. The average effective rate equals fiscal year net tax collections divided by prior-year total personal income based on statistics provided by the U. S. Bureau of Economic Analysis.
[2] Taxable income equal to or less than amounts listed this year is taxed at a rate of 3% except as follows. The amount to which the 3% rate applies is reduced by $1,000 for each $5,000, or fraction thereof, by which AGI exceeds $56,500 for singles and by $1,000 for each $2,500 for filing separately, by $1,600 for each $4,000 for head of household and by $2,000 for each $5,000 or fraction thereof, by which AGI exceeds $56,500, $50,250 $78,500 and $100,500 for single, filing separately, head of house hold and filing jointly
Source: Department of Revenue Services -Annual Report.