State Stock-Comp Tax Lookup
Pick your state to see the top marginal rate, supplemental withholding rate, whether the state has its own AMT for ISO exercises, and how it treats long-term capital gains. Quick reference — link out to your state revenue dept for current rules.
| State | Top rate | Supplemental | State AMT? | LTCG |
|---|---|---|---|---|
| Alabama (AL) | 5% | top marginal | No | Ordinary |
| Alaska (AK) | — | — | No | Special |
| Arizona (AZ) | 2.5% | top marginal | No | Ordinary |
| Arkansas (AR) | 3.9% | top marginal | No | Special |
| California (CA) | 12.3% | 10.23% | Yes | Ordinary |
| Colorado (CO) | 4.4% | top marginal | No | Ordinary |
| Connecticut (CT) | 6.99% | top marginal | No | Ordinary |
| Delaware (DE) | 6.6% | top marginal | No | Ordinary |
| District of Columbia (DC) | 10.75% | top marginal | No | Ordinary |
| Florida (FL) | — | — | No | Special |
| Georgia (GA) | 5.39% | top marginal | No | Ordinary |
| Hawaii (HI) | 11% | top marginal | No | Ordinary |
| Idaho (ID) | 5.8% | top marginal | No | Ordinary |
| Illinois (IL) | 4.95% | top marginal | No | Ordinary |
| Indiana (IN) | 3.05% | top marginal | No | Ordinary |
| Iowa (IA) | 3.8% | top marginal | No | Ordinary |
| Kansas (KS) | 5.7% | top marginal | No | Ordinary |
| Kentucky (KY) | 4% | top marginal | No | Ordinary |
| Louisiana (LA) | 4.25% | top marginal | No | Ordinary |
| Maine (ME) | 7.15% | top marginal | No | Ordinary |
| Maryland (MD) | 5.75% | top marginal | No | Ordinary |
| Massachusetts (MA) | 9% | top marginal | No | Ordinary |
| Michigan (MI) | 4.25% | top marginal | No | Ordinary |
| Minnesota (MN) | 9.85% | top marginal | Yes | Ordinary |
| Mississippi (MS) | 4.4% | top marginal | No | Ordinary |
| Missouri (MO) | 4.7% | top marginal | No | Ordinary |
| Montana (MT) | 5.9% | top marginal | No | Special |
| Nebraska (NE) | 5.2% | top marginal | No | Ordinary |
| Nevada (NV) | — | — | No | Special |
| New Hampshire (NH) | — | — | No | Special |
| New Jersey (NJ) | 10.75% | top marginal | No | Ordinary |
| New Mexico (NM) | 5.9% | top marginal | No | Ordinary |
| New York (NY) | 10.9% | 10.23% | No | Ordinary |
| North Carolina (NC) | 4.25% | top marginal | No | Ordinary |
| North Dakota (ND) | 2.5% | top marginal | No | Special |
| Ohio (OH) | 3.5% | top marginal | No | Ordinary |
| Oklahoma (OK) | 4.75% | top marginal | No | Ordinary |
| Oregon (OR) | 9.9% | top marginal | No | Ordinary |
| Pennsylvania (PA) | 3.07% | top marginal | No | Ordinary |
| Rhode Island (RI) | 5.99% | top marginal | No | Ordinary |
| South Carolina (SC) | 6.2% | top marginal | No | Special |
| South Dakota (SD) | — | — | No | Special |
| Tennessee (TN) | — | — | No | Special |
| Texas (TX) | — | — | No | Special |
| Utah (UT) | 4.55% | top marginal | No | Ordinary |
| Vermont (VT) | 8.75% | top marginal | No | Ordinary |
| Virginia (VA) | 5.75% | top marginal | No | Ordinary |
| Washington (WA) | — | — | No | Special |
| West Virginia (WV) | 4.8% | top marginal | No | Ordinary |
| Wisconsin (WI) | 7.65% | top marginal | No | Special |
| Wyoming (WY) | — | — | No | Special |