State Tax Maps
Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.
Capital Gains Tax Rates
Top marginal state rate on long-term capital gains. Two-line tiles show the base LT rate and the higher ordinary or combined rate.
No income tax
CG excise (WA)
1-4.0%
4.1-7.0%
7.1-8.5%
8.5%+
City tax
Territory
fed·salt · every value cited to primary .gov statute · click any state for the sourcefed-salt.com
TY2025. CA: 12.3% base, 13.3% above $1M. WA: 7% excise base, 9.9% top. OR: 9.9% state, 10.9% with Metro SHS, higher in Multnomah Co. MN: 9.85% bracket, 10.85% above $1M. MD: 6.5% top state, 8.5% with county, CG surtax adds 2%. MT/AR/ND/SC/AZ/WI: LT exclusion lowers effective rate. Cities shown separately.