Disclaimer: This information is provided for illustration purposes only. Consult with your accountant and/or legal advisor with any questions about your tax liability.
| State | Top Marginal | Capital Gains Short Term | Capital Gains Long Term | Notes |
| Alabama | 5 | 5 | 5 | |
| Alaska | 0 | 0 | 0 | No state income tax |
| Arizona | 5.04 | 5.04 | 5.04 | |
| Arkansas | 7 | 7 | 4.9 | Capital gain rate is 70% of state tax rate for long-term gains |
| California | 9.3 | 9.3 | 9.3 | |
| Colorado | 4.63 | 4.63 | 4.63 | Allows $1,200 ($2,400 married) credit for capital gains; no tax on capital gains for in-state businesses. Property bought before 1994 or held for 5 yrs has no CO capital gains tax |
| Connecticut | 4.5 | 4.5 | 4.5 | |
| Delaware | 5.95 | 5.95 | 5.95 | |
| DC | 9 | 9 | 9 | |
| Florida | 0 | 0 | 0 | No state income tax (high transfer taxes) |
| Georgia | 6 | 6 | 6 | |
| Hawaii | 8.5 | 8.5 | 8.5 | |
| Idaho | 8.2 | 8.2 | 8.2 | 60% reduction in capital gains provided for cap gains produced in Idaho |
| Illinois | 3 | 3 | 3 | Flat rate |
| Indiana | 3.4 | 3.4 | 3.4 | Flat rate |
| Iowa | 8.98 | 8.98 | 8.98 | |
| Kansas | 6.45 | 6.45 | 6.45 | |
| Kentucky | 6 | 6 | 6 | |
| Louisiana | 6 | 6 | 6 | |
| Maine | 8.5 | 8.5 | 8.5 | |
| Maryland | 4.8 | 4.8 | 4.8 | |
| Massachusetts | 5.6 | 5.6 | 5 | Flat rate; long-term gain taxed at lower rates based on length of time security has been held |
| Michigan | 4.2 | 4.2 | 4.2 | Flat rate |
| Minnesota | 7.85 | 7.85 | 7.85 | |
| Mississippi | 5 | 5 | 5 | |
| Missouri | 6 | 6 | 6 | |
| Montana | 11 | 11 | 11 | |
| Nebraska | 6.68 | 6.68 | 6.68 | |
| Nevada | 0 | 0 | 0 | No state income tax |
| New Hampshire | 0 | 0 | 0 | State income tax on dividends and interest only |
| New Jersey | 6.37 | 6.37 | 6.37 | |
| New Mexico | 8.2 | 8.2 | 8.2 | |
| New York | 6.85 | 6.85 | 6.85 | |
| North Carolina | 7.75 | 7.75 | 7.75 | |
| North Dakota | 5.54 | 5.54 | 5.54 | |
| Ohio | 6.98 | 6.98 | 6.98 | |
| Oklahoma | 6.75 | 6.75 | 6.75 | |
| Oregon | 9 | 9 | 9 | |
| Pennsylvania | 2.8 | 2.8 | 2.8 | Flat rate |
| Rhode Island | 10.1 | 5.1 | 5.1 | 25.5% federal tax liability for income and cap gains. State rate applies to federal tax liability. |
| South Carolina | 7 | 7 | 3.92 | |
| South Dakota | 0 | 0 | 0 | No state income tax |
| Tennesee | 0 | 0 | 0 | State income tax on dividends & interest only |
| Texas | 0 | 0 | 0 | No state income tax |
| Utah | 7 | 7 | 7 | |
| Vermont | 9.5 | 4.8 | 4.8 | 24% federal tax liability for income and cap gains. State rate applies to federal tax liability. |
| Virginia | 5.75 | 5.75 | 5.75 | |
| Washington | 0 | 0 | 0 | No state income tax |
| West Virginia | 6.5 | 6.5 | 6.5 | |
| Wisconsin | 6.75 | 6.75 | 2.7 | |
| Wyoming | 0 | 0 | 0 | No state income tax |
