With the upcoming tax year, it’s crucial for U.S. married couples to stay informed about the latest tax brackets applicable to those filing jointly.
Having a grasp of the tax rates and income thresholds is key for effective financial planning, enabling you to potentially minimise your tax burden.
This blog will focus on the distinct rates applicable to married couples filing jointly at both the federal and state levels.
What is married filing jointly?
The status of married filing jointly is accessible to couples who are legally married by the end of the tax year on December 31st.
By choosing this filing option, both spouses consolidate their income and deductions on a single tax return.
Opting for this status frequently leads to more advantageous tax rates and deductions in comparison to filing separately.
Federal taxes vs state and local taxes
Federal taxes:
Federal tax rates in the United States are set by the government and are applicable universally.
Your federal income tax rate in the U.S. is contingent upon both your income and tax filing status. This means that the deducted tax can range from 10 to 37%, excluding any additional state taxes that may apply.
State and local taxes:
Many states across the United States levy state and local taxes, supplementing federal taxes, that are subtracted from salaries.
The revenue generated from state taxes plays a vital role in supporting local community services, education, transportation, and other essential sectors.
Income tax by U.S. state in 2024
As the new year approaches, 34 states are poised to implement significant tax changes. Among them, 15 states are choosing to reduce either individual or corporate income taxes, with some enacting cuts in both categories.
Typically, these state tax modifications come into effect either at the beginning of the calendar year (January 1) or the fiscal year (mostly July 1), with significant tax rate alterations usually taking effect from January 1 onward—whether prospectively, as seen in these instances, or retroactively, as could be the case with legislation enacted in the new year.
In recent years, there has been a notable trend of substantial tax reforms, encompassing rate reductions and tax cuts, as states navigated the post-pandemic period with revenue surpluses and confronted inflation challenges.
The trajectory of this trend in the future remains uncertain, but insights from the past three years suggest that many states recognise and prioritise the importance of establishing and sustaining a stable, pro-growth, and competitive tax framework.
Here’s what married couples filing jointly need to know:
Alabama
| Taxable Income |
Rate |
| $0 – $1,000 |
2.00% |
| $1,000 – $6,000 |
4.00% |
| $6,000+ |
5.00% |
Arizona
| Taxable Income |
Rate |
| $0 – $57,305 |
2.50% |
| $57,305+ |
2.98% |
Arkansas
| Taxable Income |
Rate |
| $0 – $4,300 |
2.00% |
| $4,300 – $8,500 |
4.00% |
| $8,500+ |
5.50% |
California
| Taxable Income |
Rate |
| $0 – $18,650 |
1.00% |
| $18,651 – $44,214 |
2.00% |
| $44,215 – $69,784 |
4.00% |
| $69,785 – $96,870 |
6.00% |
| $96,871 – $122,428 |
8.00% |
| $122,429 – $625,372 |
9.30% |
| $625,373 – $750,442 |
10.30% |
| $750,443 – $1,250,738 |
11.30% |
| $1,250,739 + |
12.30% |
Connecticut
| Taxable Income |
Rate |
| $0 – $20,000 |
3.00% |
| $20,000 – $100,000 |
5.00% |
| $100,000 – $200,000 |
5.50% |
| $200,000 – $400,000 |
6.00% |
| $400,000 – $500,000 |
6.50% |
| $500,000 – $1,000,000 |
6.90% |
| $1,000,000+ |
6.99% |
Delaware
| Taxable Income |
Rate |
| $0 – $2,000 |
0.00% |
| $2,000 – $5,000 |
2.20% |
| $5,000 – $10,000 |
3.90% |
| $10,000 – $20,000 |
4.80% |
| $20,000 – $25,000 |
5.20% |
| $25,000 – $60,000 |
5.55% |
| $60,000+ |
6.60% |
Georgia
| Taxable Income |
Rate |
| $0 – $1,000 |
1.00% |
| $1,000 – $3,000 |
2.00% |
| $3,000 – $5,000 |
3.00% |
| $5,000 – $7,000 |
4.00% |
| $7,000 – $10,000 |
5.00% |
| $10,000+ |
5.75% |
Hawaii
| Taxable Income |
Rate |
| $0 – $4,800 |
1.40% |
| $4,800 – $9,600 |
3.20% |
| $9,600 – $19,200 |
5.50% |
| $19,200 – $28,800 |
6.40% |
| $28,800 – $38,400 |
6.80% |
| $38,400 – $48,000 |
7.20% |
| $48,000 – $72,000 |
7.60% |
| $72,000 – $96,000 |
7.90% |
| $96,000 – $300,000 |
8.25% |
| $300,000 – $350,000 |
9.00% |
| $350,000 – $400,000 |
10.00% |
| $400,000+ |
11.00% |
Idaho
| Taxable Income |
Rate |
| $1 – $12,950 |
0.00% |
| $12,950 – $14,612 |
1.00% |
| $14,612 – $17,937 |
3.00% |
| $17,937 – $21,261 |
4.50% |
| $21,261+ |
6.00% |
Iowa
| Taxable Income |
Rate |
| $0 – $1,743 |
0.33% |
| $1,743 – $3,486 |
0.67% |
| $3,486 – $6,972 |
2.25% |
| $6,972 – $15,687 |
4.14% |
| $15,687 – $26,145 |
5.63% |
| $26,145 – $34,860 |
5.96% |
| $34,860 – $52,290 |
6.25% |
| $52,290 – $78,435 |
7.44% |
| $78,435+ |
8.53% |
Kansas
| Taxable Income |
Rate |
| $0 – $30,000 |
3.10% |
| $30,000 – $60,000 |
5.25% |
| $60,000+ |
5.70% |
Louisiana
| Taxable Income |
Rate |
| $0 – $25,000 |
1.85% |
| $25,000 – $100,000 |
3.50% |
| $100,000+ |
4.25% |
Maine
| Taxable Income |
Rate |
| $0 – $45,999 |
5.80% |
| $46,000 – $108,899 |
6.75% |
| $108,900+ |
7.15% |
Maryland
| Taxable Income |
Rate |
| $0 – $1,000 |
2.00% |
| $1,000 – $2,000 |
3.00% |
| $2,000 – $3,000 |
4.00% |
| $3,000 – $150,000 |
4.75% |
| $150,000 – $175,000 |
5.00% |
| $175,000 – $225,000 |
5.25% |
| $225,000 – $300,000 |
5.50% |
| $300,000+ |
5.75% |
Minnesota
| Taxable Income |
Rate |
| $0 – $41,050 |
5.35% |
| $41,050 – $163,060 |
6.80% |
| $163,060 – $284,810 |
7.85% |
| $284,810+ |
9.85% |
Mississippi
| Taxable Income |
Rate |
| $0 – $3,000 |
0% |
| $3,000 – $5,000 |
3% |
| $5,000 – $10,000 |
4% |
| $10,000+ |
5% |
Missouri
| Taxable Income |
Rate |
| $0 – $111 |
0.00% |
| $112 – $1,121 |
1.50% |
| $1,122 – $2,242 |
2.00% |
| $2,243 – $3,363 |
2.50% |
| $3,364 – $4,484 |
3.00% |
| $4,485 – $5,605 |
3.50% |
| $5,606 – $6,726 |
4.00% |
| $6,727 – $7,847 |
4.50% |
| $7,848 – $8,968 |
5.00% |
| $8,969+ |
5.30% |
Montana
| Taxable Income |
Rate |
| $0 – $3,100 |
1.00% |
| $3,100 – $5,800 |
2.00% |
| $5,800 – $8,900 |
3.00% |
| $8,900 – $12,000 |
4.00% |
| $12,000 – $15,400 |
5.00% |
| $15,400 – $19,800 |
6.00% |
| $19,800+ |
6.75% |
Nebraska
| Taxable Income |
Rate |
| $0 – $6,860 |
2.46% |
| $6,861 – $41,190 |
3.51% |
| $41,191 – $66,360 |
5.01% |
| $66,361+ |
6.84% |
New Jersey
| Taxable Income |
Rate |
| $0 – $20,000 |
1.400% |
| $20,000 – $50,000 |
1.750% |
| $50,000 – $70,000 |
2.450% |
| $70,000 – $80,000 |
3.500% |
| $80,000 – $150,000 |
5.525% |
| $150,000 – $500,000 |
6.370% |
| $500,000 – $1,000,000 |
8.970% |
| $1,000,000+ |
10.750% |
New Mexico
| Taxable Income |
Rate |
| $0 – $8,000 |
1.70% |
| $8,000 – $16,000 |
3.20% |
| $16,000 – $24,000 |
4.70% |
| $24,000 – $315,000 |
4.90% |
| $315,000+ |
5.90% |
New York
| Taxable Income |
Rate |
| $0 – $17,150 |
4.00% |
| $17,150 – $23,600 |
4.50% |
| $23,600 – $27,900 |
5.25% |
| $27,900 – $43,000 |
5.90% |
| $43,000 – $161,550 |
5.97% |
| $161,550 – $323,200 |
6.33% |
| $323,200 – $2,155,350 |
6.85% |
| $2,155,350 – $5,000,000 |
9.65% |
| $5,000,000 – $25,000,000 |
10.30% |
| $25,000,000+ |
10.90% |
North Dakota
| Taxable Income |
Rate |
| $0 – $65,900 |
1.10% |
| $65,900 – $159,200 |
2.04% |
| $159,200 – $242,550 |
2.27% |
| $242,550 – $433,200 |
2.64% |
| $433,200+ |
2.90% |
Ohio
| Taxable Income |
Rate |
| $0 – $25,000 |
0.000% |
| $25,000 – $44,250 |
2.765% |
| $44,250 – $88,450 |
3.226% |
| $88,450 – $110,650 |
3.688% |
| $110,650+ |
3.99% |
Oklahoma
| Taxable Income |
Rate |
| $0 – $2,000 |
0.25% |
| $2,000 – $5,000 |
0.75% |
| $5,000 – $7,500 |
1.75% |
| $7,500 – $9,800 |
2.75% |
| $9,800 – $12,200 |
3.75% |
| $12,200+ |
4.75% |
Oregon
| Taxable Income |
Rate |
| $0 – $7,500 |
4.75% |
| $7,500 – $18,900 |
6.75% |
| $18,900 – $250,000 |
8.75% |
| $250,000+ |
9.90% |
Rhode Island
| Taxable Income |
Rate |
| $0 – $68,200 |
3.75% |
| $68,200 – $155,050 |
4.75% |
| $155,050+ |
5.99% |
South Carolina
| Taxable Income |
Rate |
| $0 – $3,110 |
0% |
| $3,110 – $6,220 |
3% |
| $6,220 – $9,330 |
4% |
| $9,330 – $12,440 |
5% |
| $12,440 – $15,560 |
6% |
| $15,560+ |
7% |
Vermont
| Taxable Income |
Rate |
| $0 – $70,450 |
3.35% |
| $70,450 – $170,300 |
6.60% |
| $170,300 – $259,500 |
7.60% |
| $259,500+ |
8.75% |
Virginia
| Taxable Income |
Rate |
| $0 – $3,000 |
2.00% |
| $3,000 – $5,000 |
3.00% |
| $5,000 – $17,000 |
5.00% |
| $17,000+ |
5.75% |
West Virginia
| Taxable Income |
Rate |
| $0 – $9,999 |
3.00% |
| $10,000 – $24,999 |
4.00% |
| $25,000 – $39,999 |
4.50% |
| $40,000 – $59,999 |
6.00% |
| $60,000+ |
6.50% |
Wisconsin
| Taxable Income |
Rate |
| $0 – $17,010 |
3.54% |
| $17,010 – $34,030 |
4.65% |
| $34,030 – $374,600 |
5.30% |
| $374,600+ |
7.65% |
Where does that leave the remain US states?
The following states operate on federal tax and have no imposed state taxes:
- Alaska
- Colorado
- Florida
- Illinois
- Indiana
- Kentucky
- Massachusetts
- Michigan
- Nevada
- New Hampshire
- North Carolina
- Pennsylvania
- South Dakota
- Tennessee
- Texas
- Utah
- Washington
- Wyoming
Should a married couple file jointly?
For married couples, the choice between filing taxes jointly or separately is generally available.
When making this decision, several factors come into play, such as your tax bracket and the willingness to share joint responsibility for any taxes owed.
Opting for joint filing often places couples in a lower tax bracket compared to filing as individuals. Moreover, joint filers are only accountable for their individual tax debts and not their spouse’s.
However, there are potential drawbacks to joint filing. For instance, if one spouse has significant debt or is self-employed, filing separately might be advantageous to avoid the other spouse being responsible for those debts.
Ultimately, whether a married couple should file jointly depends on their specific financial circumstances and considerations.
Looking for other rates? Find them here:
2024 Head of Household by US State
2024 Married Couples Filing Separately by US State
2024 Single Filers by US State
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