Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-5 - TAX ON INDIVIDUALS
Section 810-3-5-.01 - Tax On Individuals
Universal Citation: AL Admin Code R 810-3-5-.01
Current through Register Vol. 42, No. 11, August 30, 2024
(1) For tax years ending prior to January 1, 1982, the tax rates for individuals are:
Rate TAXABLE INCOME
1.5% up to $1,000
3.0% over $1,000, but not more than $3,000
4.5% over $3,000, but not more than $5,000
5.0% over $5,000
(2) For tax years beginning after December 31, 1981, the tax rates for individuals are:
TAXABLE INCOME TAXABLE INCOME
Single, Head of Family, Married
Rate Married Filing Separate Filing Joint
Up to and including
2% 0 - $500 0 - $1,000
4% $500 - $3,000 $1,000 - $6,000
5% $3,000 and over $6,000 and over
Author: John H. Burgess, Income Tax Division
Statutory Authority: Code of Ala. 1975, § 40-18-5.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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