Alabama § 40-18-5 - Tax on Individuals.
Full text of Alabama Code of Alabama § 40-18-5 — Tax on Individuals., with citation guidance and answers to common questions.
§ 40-18-5. Tax on Individuals.
The tax levied and imposed by Section 40-18-2 shall be computed as follows:
(1) For a single person, head of family, or married persons filing separate returns:
a. Two percent of taxable income not in excess of five hundred dollars ($500).
b. Four percent of taxable income in excess of five hundred dollars ($500) and not in excess of three thousand dollars ($3,000).
c. Five percent of taxable income in excess of three thousand dollars ($3,000).
(2) For married persons filing a joint return:
a. Two percent of taxable income not in excess of one thousand dollars ($1,000).
b. Four percent of taxable income in excess of one thousand dollars ($1,000) and not in excess of six thousand dollars ($6,000).
c. Five percent of taxable income in excess of six thousand dollars ($6,000).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-5
What does Code of Alabama § 40-18-5 cover?
Section 40-18-5 ("Tax on Individuals.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-18-5?
A common citation format is "Code of Alabama § 40-18-5" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-18-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.