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Alabama Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 40-18-1, et seq. |
| Who is Required to File | Resident natural persons, fiduciaries, estates and trusts, and nonresidents receiving income from property owned or business transacted in the state |
| Rate | First $500, 2%; Next $2,500, 4%; Over $3,000, 5% (for a single person) |
| Federal Income Tax Deductible | Yes |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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