Beginning in 2022, a two-bracket tax rate structure will be introduced. Rates will be set at 2.55 percent for up to $54,544 in joint income and $27.272 for single filers and 2.98 percent for greater than $54,54 joint income and $27.272 for single filers. The rates will drop to 2.53% and 2.75 percent, respectively, when certain revenue levels for the state reach. If another state revenue guideautomotive guide automotive Website guide automotive us amount has been achieved, the state will adopt the flat rate of 2.5%.