Not talking about for businesses or fancy legal setups or anything - just someone who's working for somebody and needs to pay income tax, whether any has been withheld through the year or not. Is 5% the maximum they would have to pay? This seems to indicate that, but I wanted to make sure there wasn't something that was being missed:
• What are Alabama's individual income tax rates?
For single persons, heads of families, and married persons filing separate returns:
2% First $500 of taxable income 4% Next $2,500 of taxable income 5% All taxable income over $3,000
For married persons filing a joint return:
2% First $1,000 of taxable income 4% Next $5,000 of taxable income 5% All taxable income over $6,000