State Income Tax Range: Low: 2.59% (on up $54,615 in taxable earnings for joint filers, as well as up to $27.808 for single taxpayers). The highest rate is 4.5 percent on tax-exempt earnings above $500,000 www.dayssports.us dayssports days sports Website days sports us for joint filers, and greater than $250,000 for taxpayers who are single.

 Arizona will start with imposing the 3.5 percent surtax on taxable earnings above $500,000 for joint filers, and $250,000 for taxpayers who are single. The surtax isn’t able to increase the maximum rate above 4.5 percent. (The 4.5 percent rate includes the surtax). The surtax is being litigated in court, which means it’s possible that it will never be enacted if it’s struck down by the justices.