Tax Guides

State Income Tax Comparison: All 50 States Ranked

Updated 2026-03-10

Data Notice: Figures, rates, and statistics cited in this article are based on the most recent available data at time of writing and may reflect projections or prior-year figures. Always verify current numbers with official sources before making financial, medical, or educational decisions.

State Income Tax Comparison: All 50 States Ranked

Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.

Where you live significantly affects how much you pay in taxes. State income tax rates range from 0% to over 13%, and when you factor in sales tax, property tax, and other levies, the total tax picture varies dramatically.

This guide compares all 50 states across key tax metrics to help you understand your state’s tax burden and make informed decisions about where to live and work.

All 50 States Tax Comparison Table

The table below shows each state’s income tax structure, top marginal rate, estimated effective income tax rate on $75,000 of income (single filer), combined state and average local sales tax rate, and average effective property tax rate.

StateIncome Tax TypeTop RateEff. Rate ($75K)Sales Tax (Avg)Property Tax
AlabamaProgressive5.00%3.8%9.24%0.39%
AlaskaNone0.00%0.0%1.76%1.04%
ArizonaFlat2.50%2.5%8.37%0.55%
ArkansasProgressive3.90%3.2%9.45%0.57%
CaliforniaProgressive13.30%6.1%8.68%0.70%
ColoradoFlat4.40%4.4%7.78%0.49%
ConnecticutProgressive6.99%5.0%6.35%1.96%
DelawareProgressive6.60%4.5%0.00%0.53%
FloridaNone0.00%0.0%7.02%0.80%
GeorgiaFlat5.49%5.1%7.37%0.83%
HawaiiProgressive11.00%5.8%4.44%0.31%
IdahoFlat5.80%5.3%6.02%0.53%
IllinoisFlat4.95%4.95%8.83%2.08%
IndianaFlat3.05%3.05%7.00%0.81%
IowaFlat3.80%3.5%6.94%1.52%
KansasProgressive5.70%4.3%8.69%1.33%
KentuckyFlat4.00%4.0%6.00%0.83%
LouisianaProgressive4.25%2.9%9.55%0.55%
MaineProgressive7.15%5.2%5.50%1.24%
MarylandProgressive5.75%4.2%6.00%1.00%
MassachusettsFlat5.00%5.0%6.25%1.15%
MichiganFlat4.25%4.05%6.00%1.38%
MinnesotaProgressive9.85%5.9%7.49%1.02%
MississippiProgressive4.70%3.5%7.07%0.65%
MissouriProgressive4.80%3.6%8.29%0.88%
MontanaProgressive5.90%4.4%0.00%0.74%
NebraskaProgressive5.84%4.3%6.94%1.61%
NevadaNone0.00%0.0%8.23%0.48%
New HampshireNone*0.00%0.0%0.00%1.86%
New JerseyProgressive10.75%4.9%6.63%2.23%
New MexicoProgressive5.90%3.8%7.72%0.67%
New YorkProgressive10.90%5.5%8.52%1.40%
North CarolinaFlat4.50%4.5%6.99%0.73%
North DakotaFlat1.95%1.5%6.96%0.94%
OhioProgressive3.50%2.6%7.24%1.53%
OklahomaProgressive4.75%3.5%8.98%0.87%
OregonProgressive9.90%7.1%0.00%0.87%
PennsylvaniaFlat3.07%3.07%6.34%1.49%
Rhode IslandProgressive5.99%3.8%7.00%1.40%
South CarolinaProgressive6.40%4.1%7.44%0.53%
South DakotaNone0.00%0.0%6.40%1.08%
TennesseeNone0.00%0.0%9.55%0.56%
TexasNone0.00%0.0%8.20%1.60%
UtahFlat4.65%4.65%7.19%0.52%
VermontProgressive8.75%5.3%6.24%1.73%
VirginiaProgressive5.75%4.5%5.75%0.75%
WashingtonNone0.00%0.0%9.29%0.84%
West VirginiaProgressive5.12%3.8%6.50%0.53%
WisconsinProgressive7.65%5.0%5.43%1.51%
WyomingNone0.00%0.0%5.36%0.55%

*New Hampshire phased out its interest and dividends tax completely as of January 1, 2025.

States with No Income Tax

Nine states impose no state income tax on earned income:

  1. Alaska — No income tax, no state sales tax, plus residents receive an annual Permanent Fund Dividend
  2. Florida — No income tax; revenue from tourism and sales tax
  3. Nevada — No income tax; funded by gaming and sales taxes
  4. New Hampshire — No income tax on wages (interest/dividends tax fully phased out in 2025)
  5. South Dakota — No income tax; low overall tax burden
  6. Tennessee — No income tax on wages; higher sales tax rate
  7. Texas — No income tax; higher property taxes compensate
  8. Washington — No income tax on wages; high sales tax; capital gains tax on high earners
  9. Wyoming — No income tax; mineral extraction revenue funds state services

Do No-Income-Tax States Save You Money?

Not necessarily. States without income taxes often compensate through:

  • Higher property taxes (Texas averages 1.60%)
  • Higher sales taxes (Tennessee and Washington exceed 9%)
  • Fewer public services or higher fees

Example: A homeowner earning $100,000 in Texas pays no income tax but may pay $8,000+ in property taxes on a median-priced home. The same homeowner in a state like Virginia would pay roughly $4,500 in income tax but only $3,750 in property tax.

The best approach is to calculate your total tax burden based on your income, spending patterns, and property value.

Best States for Taxes by Category

Lowest Overall Tax Burden

  1. Wyoming
  2. Alaska
  3. Nevada
  4. South Dakota
  5. Florida

Best for High Earners ($200K+)

  1. Wyoming (no income tax, low property tax)
  2. Nevada (no income tax, low property tax)
  3. Florida (no income tax, moderate property tax)
  4. South Dakota (no income tax)
  5. New Hampshire (no income tax, no sales tax)

Best for Middle-Income Earners ($50K–$100K)

  1. Wyoming
  2. South Dakota
  3. Alaska
  4. Nevada
  5. North Dakota (very low flat rate)

Best for Retirees

  1. Alaska (no income tax, no sales tax)
  2. Wyoming (no income tax, low cost of living)
  3. Nevada (no income tax, no tax on Social Security)
  4. Florida (no income tax, homestead exemption)
  5. South Dakota (no income tax)

Worst for Taxes (Highest Overall Burden)

  1. New York
  2. Connecticut
  3. New Jersey
  4. Illinois
  5. California

Several states have recently changed or are changing their tax structures:

  • Georgia transitioned to a flat 5.49% rate
  • Iowa continues reducing rates under a phased plan, targeting a flat rate
  • Several states are considering flat tax transitions or rate reductions
  • Massachusetts added a millionaire’s surtax (4% on income over $1 million, on top of the 5% flat rate)
  • Washington continues enforcing its 7% capital gains tax on gains over $250,000

How State Taxes Affect Self-Employed Workers

Self-employed individuals face state-specific challenges:

  • Some states conform to federal QBI deduction rules; others do not
  • Estimated payment requirements vary by state
  • Nexus rules determine which states can tax your income if you work remotely or have clients across state lines
  • Some states charge additional business taxes (gross receipts, franchise taxes, etc.)

See Self-Employment Tax Guide: Everything Freelancers Need to Know for federal SE tax details and Tax Deductions for Remote Workers: Home Office and Beyond for multi-state considerations.

How to Determine Your Total State Tax Burden

  1. Calculate state income tax using your filing status and income
  2. Add sales tax estimated at your spending level (average household spends 35% of income on taxable goods)
  3. Add property tax based on your home value and local rates
  4. Factor in other taxes — vehicle registration, estate tax, gas tax, excise taxes
  5. Compare total against other states for your income level

Individual state guides provide detailed breakdowns:

Key Takeaways

  • Nine states have no state income tax, but they often compensate through higher sales or property taxes
  • California and New York have the highest top marginal income tax rates (13.30% and 10.90%, respectively)
  • Your total tax burden depends on income level, spending habits, and property ownership — not just the income tax rate
  • Several states are trending toward lower flat tax rates
  • Self-employed workers must consider nexus rules and state-specific deduction conformity
  • The “best” state for taxes depends entirely on your individual financial situation

Next Steps