Income tax rates for the highest earners vary widely from state to state.

Analysts at the Tax Foundation recently posted data on states' top marginal income tax rates, as of Jan. 1, in an update on state individual income tax rates and brackets.

The analysts found that 42 states levy individual income taxes and that income taxes generate about 33% of states' tax revenue.

Many states divide residents' income into several different income level categories, or tax brackets. The states then apply different tax rates to the income in each bracket.

The "top bracket" is the highest income level used in the tax calculations. In New York state, for example, an individual needs to report more than $25 million in annual income to move into the top bracket.

The "top marginal rate" is the tax rate for the income in the top bracket.

This year, states' top marginal rates range from 0%, in the eight states that have no individual income tax, to more than 13%.

For a look at the 12 states with the highest top marginal individual income tax rates, based on the Tax Foundation data, see the gallery accompanying this article.

We included the District of Columbia.

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