{"data":{"id":"us-al/ala.-code-40-18-5","jurisdiction":"us-al","citation":"Ala. Code § 40-18-5","heading":"Tax on Individuals.","body":"The tax levied and imposed by Section 40-18-2 shall be computed as follows:\n(1) For a single person, head of family, or married persons filing separate returns:\na. Two percent of taxable income not in excess of five hundred dollars ($500).\nb. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000).\nc. Five percent of taxable income in excess of three thousand dollars ($3,000).\n(2) For married persons filing a joint return:\na. Two percent of taxable income not in excess of one thousand dollars ($1,000).\nb. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000).\nc. Five percent of taxable income in excess of six thousand dollars ($6,000).","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"5bd7cc56690854266e90d603543c7f82f7a70bb24f462b6648bde464ebd53a48","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-4","next":"us-al/ala.-code-40-18-6"},"notice":"GroundRules: Original legal text. Not legal advice."}