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Tax Guide

Income Tax by State All 50 States

Compare income tax rates, sales tax, property tax, and estate tax across every US state. Find the 9 states with no income tax and see which states have the lowest — and highest — overall tax burden.

Educational content, not tax advice. Consult a CPA for your specific situation. Rates are approximate and subject to change.

States With No Income Tax

These 9 states do not levy a state income tax on individuals. They fund government through sales tax, property tax, and other revenue sources.

4.6%

Avg Top Income Tax Rate

5.1%

Avg State Sales Tax

1.1%

Avg Property Tax Rate

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All 50 States — Tax Comparison

Sorted by top income tax rate (lowest first). Click any state for the full breakdown.

#StateIncome TaxSales TaxPropertyEstate
1
AlaskaAK
None
None
1.19%
No
2
FloridaFL
None
6%
0.89%
No
3
NevadaNV
None
6.85%
0.6%
No
4
New HampshireNH
None
None
2.18%
No
5
South DakotaSD
None
4.5%
1.28%
No
6
TennesseeTN
None
7%
0.71%
No
7
TexasTX
None
6.25%
1.8%
No
8
WashingtonWA
None
6.5%
1.03%
Yes
9
WyomingWY
None
4%
0.61%
No
10
North DakotaND
1.95%
5%
0.98%
No
11
ArizonaAZ
2.5%
5.6%
0.62%
No
12
LouisianaLA
3%
4.45%
0.55%
No
13
IndianaIN
3.05%
7%
0.85%
No
14
PennsylvaniaPA
3.07%
6%
1.58%
No
15
OhioOH
3.5%
5.75%
1.59%
No
16
IowaIA
3.8%
6%
1.57%
No
17
KentuckyKY
4%
6%
0.86%
No
18
MichiganMI
4.25%
6%
1.54%
No
19
ArkansasAR
4.4%
6.5%
0.62%
No
20
ColoradoCO
4.4%
2.9%
0.51%
No
21
North CarolinaNC
4.5%
4.75%
0.84%
No
22
UtahUT
4.65%
6.1%
0.58%
No
23
MississippiMS
4.7%
7%
0.81%
No
24
OklahomaOK
4.75%
4.5%
0.9%
No
25
MissouriMO
4.8%
4.225%
0.97%
No
26
IllinoisIL
4.95%
6.25%
2.27%
Yes
27
AlabamaAL
5%
4%
0.41%
No
28
MassachusettsMA
5%
6.25%
1.23%
Yes
29
West VirginiaWV
5.12%
6%
0.58%
No
30
GeorgiaGA
5.39%
4%
0.92%
No
31
KansasKS
5.7%
6.5%
1.41%
No
32
MarylandMD
5.75%
6%
1.09%
Yes
33
VirginiaVA
5.75%
5.3%
0.82%
No
34
IdahoID
5.8%
6%
0.69%
No
35
NebraskaNE
5.84%
5.5%
1.73%
No
36
MontanaMT
5.9%
None
0.84%
No
37
New MexicoNM
5.9%
5%
0.8%
No
38
Rhode IslandRI
5.99%
7%
1.63%
Yes
39
South CarolinaSC
6.4%
6%
0.57%
No
40
DelawareDE
6.6%
None
0.57%
No
41
ConnecticutCT
6.99%
6.35%
2.15%
Yes
42
MaineME
7.15%
5.5%
1.36%
Yes
43
WisconsinWI
7.65%
5%
1.76%
No
44
VermontVT
8.75%
6%
1.9%
Yes
45
MinnesotaMN
9.85%
6.875%
1.12%
Yes
46
OregonOR
9.9%
None
0.97%
Yes
47
New JerseyNJ
10.75%
6.625%
2.49%
Yes
48
New YorkNY
10.9%
4%
1.72%
Yes
49
HawaiiHI
11%
4%
0.28%
Yes
50
CaliforniaCA
13.3%
7.25%
0.74%
No

States With Estate or Inheritance Tax

13 states levy an estate or inheritance tax in addition to any federal estate tax.

Frequently Asked Questions

Which states have no income tax?

Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. These states fund government through sales taxes, property taxes, and other revenue sources like tourism or natural resources.

What state has the highest income tax?

California has the highest state income tax rate at 13.3% on income over $1 million. Hawaii (11%), New Jersey (10.75%), Oregon (9.9%), and Minnesota (9.85%) round out the top five highest state income tax rates.

Is it worth moving to a no-income-tax state?

It depends on your income level and overall situation. High-income earners can save significantly, but no-income-tax states often compensate with higher property or sales taxes. For example, Texas has no income tax but property taxes around 1.80%. Consider the total tax picture, not just income tax.

Which states have an estate tax?

13 states levy an estate or inheritance tax: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Vermont, Washington. Exemption thresholds and rates vary significantly — Oregon has a $1 million exemption while Connecticut matches the federal exemption.

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.