Landeseinkommensteuer-Schaetzer (detailliert) — Formel

State Income Tax Overview

State income tax rates vary dramatically across the US.

No Income Tax States

Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming (New Hampshire and Tennessee tax only investment income)

Flat Tax States

Colorado (4.4%), Illinois (4.95%), Indiana (3.05%), Michigan (4.25%), North Carolina (4.5%), Pennsylvania (3.07%), Utah (4.65%)

Highest Tax States

California (up to 13.3%), Hawaii (up to 11%), New Jersey (up to 10.75%), New York (up to 10.9%)

Combined Burden

Total Tax = Federal Tax + State Tax

State taxes may be deductible on federal return (SALT deduction, capped at $10,000).

Lösungsbeispiel

$80,000 income, 5% state rate, $5,000 state deduction, 15% federal effective rate.

  1. State taxable = $80,000 - $5,000 = $75,000
  2. State tax = $75,000 x 5% = $3,750
  3. Federal tax = $80,000 x 15% = $12,000
  4. Combined = $3,750 + $12,000 = $15,750
  5. Combined rate = $15,750 / $80,000 = 19.7%
  6. Take-home = $80,000 - $15,750 = $64,250