# Full Statutory Corpus: AL

## Ala. Code § 40-18-2: Tax on Individuals
`Ala. Code > Title 40 > Chapter 18 > § 40-18-2`

### English
Imposes graduated individual income tax rates of 2%, 4%, and 5% on taxable net income of individuals in Alabama.

### Español
Impone tasas impositivas individuales graduadas del 2%, 4% y 5% sobre el ingreso neto gravable de individuos en Alabama.
