Forbes, Consider State And Local Taxes Before You Take Capital Gains, by Ashlea Ebeling:
The ten highest state taxes on capital gains:
- Oregon: 11% (income > $500,000 (couple), $250,000 (single))
- California: 10.55% (income > $1 million)
- Rhode Island: 9.9% (income > $373,650)
- Iowa: 8.98% (income > $64,261)
- New Jersey: 8.97% (income > $500,000)
- New York: 8.97% (income > $500,000)
- Washington, D.C.: 8.5% (income > $40,000)
- Maine: 8.5% (income > $39,550 (couple), $19,750 (single))
- North Carolina: 7.9825% (income > $100,000 (couple), $250,000 (single))
- Minnesota: 7.85% (income > $132,220 (couple), $74,780 (single))
See also The Top 10 Highest State Income Taxes: All Obama Blue States (Aug. 20, 2010)



