Forbes lists the ten states that have the highest 2011 income tax rates.  They are:

  1. Hawaii:  11% ($200,000 single/$400,000 married)
  2. Oregon:  11% ($250,000 single/$500,000 married)
  3. California:  10.3% ($1,000,000 single & married)
  4. Iowa:  8.98% ($64,755 single & married)
  5. New Jersey:  8.97% ($500,000 single & married)
  6. New York:  8.97% ($500,000 single & married)
  7. Vermont:  8.97% ($379,150 single & married)
  8. Maine:  8.5% ($19,750 single, $39,550 married)
  9. Washington, D.C.:  8.5% ($40,000 single & married)
  10. Minnesota:  7.85% ($74,780 single, $132,220 married)

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