The top marginal income tax rate for Louisiana residents is 6 percent, according to a new study of state individual income tax rates by the Tax Foundation. 

The state levies a graduated-rate tax on income earners. Top state income tax rates range from a high of 13.3 percent in California to 1 percent in Tennessee, according to a Tax Foundation study.

Income taxes accounted for 37 percent of state tax revenues in fiscal-year 2017, the analysis said. And among the 43 states that levy income taxes, 41 tax wages or salaries, while two – New Hampshire and Tennessee – tax only interest and dividend income.

Nine states have single-rate levies on individuals’ income, while 32 states and the District of Columbia have graduated-rate income taxes.

States with individual income taxes also vary in terms of the number of tax brackets and approaches to deductions and personal exemptions, the Tax Foundation report said.

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States’ Top Marginal Income Tax Rates in 2020

Source: Tax Foundation