States with the Lowest Income Taxes and Highest Income Taxes
See which states have the lowest income taxes, highest income taxes, and no income taxes. Relocating to a state with low (or no) income taxes can cut your overall state tax bill. But if you’re moving from one state to another, don’t forget to look at sales and real estate taxes in your new state, too. They can also have a big impact on your total state tax burden.
The One Big Beautiful Bill that passed includes permanently extending tax cuts from the Tax Cuts and Jobs Act, including increasing the cap on the amount of state and local or sales tax and property tax (SALT) that you can deduct, makes cuts to energy credits passed under the Inflation Reduction Act, makes changes to taxes on tips and overtime for certain workers, reforms Medicaid, increases the Debt ceiling, and reforms Pell Grants and student loans. Updates to this article are in process. Check our One Big Beautiful Bill article for more information.
Key Takeaways
- For the 2025 tax year, states with the highest income tax rates include California (13.3%), Hawaii (11%), and New York (10.9%), with several other states not far behind.
- Tax-free living? Nine states don’t have a personal income tax, including Alaska, Florida, and Texas, to name a few.
- Sales tax – a significant factor: Louisiana (10.11%) and Tennessee (9.61%) lead the nation with the highest average combined state and local sales taxes.
- Effective property tax rates for homeowners are highest in Illinois (1.83%) and New Jersey (1.77%), and lowest in Hawaii (0.32%) and Alabama (0.36%).
What are state income taxes?
As the name suggests, state income taxes are taxes imposed by state governments on the income you earn during the year. They’re one of the most significant types of state taxes on individuals in the U.S., along with sales taxes and property taxes on your home.
Unlike the federal income tax, which is consistent across the U.S., state income taxes can vary widely from state to state. For instance, some states don’t even have a personal income tax. So, if you live in one of the states without an income tax, you won't pay any state taxes on the money you earn from your job or your business.
Income tax rates can be very different from one state to another, too. For example, when you just look at the highest rate for each state with a personal income tax, they range from a low of 2.5% all the way up to a high of 13.3%.
States don’t structure their personal income tax rates in a uniform manner, either. Some states use a “flat rate,” which is a single, fixed tax rate that applies to everyone. Other states use “progressive tax rates,” where the highest rate you pay depends on how much you earn – and the higher your income, the higher your tax rate. (The federal income tax rates are progressive – for more information on how they work, see our article on the Federal Tax Brackets and Tax Rates.)
There are many other areas where income taxes differ from state-to-state, including the calculation of taxable income, tax deductions and credits, and tax return filing requirements to name just a few. As a result, the state income tax bill for someone in one state can be very different from the tax bill of someone earning the same amount of money in another state.
While it’s certainly not the only factor in determining how much state income tax you owe, tax rates are a big part of it. So, let’s start taking a look at some of the state personal income tax rates across the country, beginning with states with the highest rates.
What are the 10 states with the highest income tax rates for 2025?
If we include the District of Columbia as a state, the 10 states with the highest income tax rates in the nation for the 2025 tax year are:
- California – 13.3% for single filers with taxable income over $1 million, or joint filers with more than $1,485,906 of taxable income (this rate includes a 1% surcharge to help pay for behavioral health services).
- Hawaii – 11% for single filers with taxable income over $325,000, or joint filers with more than $650,000 of taxable income.
- New York – 10.9% on taxable income over $25 million.
- New Jersey – 10.75% on taxable income over $1 million.
- District of Columbia – 10.75% on income over $1 million.
- Oregon – 9.9% for single filers with taxable income over $125,000, or joint filers with more than $250,000 of taxable income.
- Minnesota – 9.85% for single filers with taxable income over $198,630, or joint filers with more than $330,410 of taxable income.
- Massachusetts – 9% on taxable income over $1,083,150 (this rate includes a 5% flat rate and a 4% surcharge on high-income taxpayers, but the state separately taxes short-term capital gains at a 8.5% rate and long-term capital gains on collectibles at a 12% rate).
- Vermont – 8.75% for single filers with taxable income over $249,700, or joint filers with more than $304,000 of taxable income.
- Wisconsin – 7.65% for single filers with taxable income over $323,290, or joint filers with more than $431,060 of taxable income.
While these rates represent the maximum you might pay based on your taxable income, keep in mind that the “effective” tax rate, after accounting for various deductions, credits, and exemptions, could ultimately be lower.
TurboTax Tip:
"You might be able to deduct some or all of the state and local taxes you pay on your federal income tax return. This includes either state and local income taxes or sales tax, plus property taxes. However, you have to itemize on your federal return to claim the deduction." – Rocky Mengle, Attorney
Up next: States where the top income tax rates are the lowest in the country, which could mean more money in your pocket after tax season.
What are the states with the lowest income tax rates?
For the 2025 tax year, the 11 states with the lowest income tax rates on the highest earners are:
- Arizona – 2.5% flat rate.
- North Dakota – 2.5% for single filers with taxable income over $244,825, or joint filers with more than $298,075 of taxable income.
- Indiana – 3% flat rate.
- Louisiana – 3% flat rate.
- Pennsylvania – 3.07% flat rate.
- Ohio – 3.125% on taxable income over $100,000.
- Iowa – 3.8% flat rate.
- Arkansas – 3.9% on taxable income over $4,600.
- Kentucky – 4% flat rate.
- Michigan – 4.25% flat rate.
- North Carolina – 4.25% flat rate.
Again, these are the rates that apply to the wealthiest taxpayers in the state. So, except in states with a flat rate, people with less income may pay tax on some or all of their income at a lower rate. For example, in addition to its top rate of 3.9%, Arkansas also has personal income tax rates of 2%, 3%, and 3.4% that apply to lower income levels.
If you’re thinking of moving to a new state, the lighter tax touch offered by the states listed above make them attractive destinations for individuals and families looking to maximize their earnings. But they still don’t offer the best value when it comes to personal income taxes – so, let’s turn our attention to the states where residents don’t have to worry about state personal income taxes at all.
Which states have no personal income tax?
The following states have decided to do away with a broad-based personal income tax altogether, letting residents keep more of their hard-earned income:
- Alaska
- Florida
- Nevada
- New Hampshire
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
Note that Washington taxes long-term capital gains. However, since the state doesn’t tax wages, tips, retirement plan distributions, or other forms of income, we’re including it as a “no income tax” state.
Which states are best for middle-class taxpayers?
So far, we’ve focused on the highest personal income tax rate in each state. However, in some cases, those rates only apply to very wealthy people. As a result, middle-class taxpayers are sometimes taxed at a lower rate in states with progressive tax rates.
According to the U.S. Census Bureau, the median household income for a single taxpayer in the U.S. is about $50,000. It’s around $130,000 for a married couple.
For each state with progressive tax rates (including the District of Columbia), the table below shows the state’s highest overall rate, the highest rate paid by a single person with $50,000 of taxable income, and the highest rate paid by a married couple filing a joint return with $130,000 of taxable income (all rates are for the 2025 tax year).
This will give you a sense of where middle-class people might benefit from a lower state income tax rate when compared to higher-income taxpayers (states where a lower rate may apply to one or both of the targeted middle-class taxpayers are in bold).
|
State With Progressive Rates |
Highest Tax Rate for All Taxpayers |
Highest Rate for Single Taxpayer With $50,000 of Taxable Income |
Highest Rate for Joint Filers With $130,000 of Taxable Income |
|
Alabama |
5% |
5% |
5% |
|
Arkansas |
3.9% |
3.9% |
3.9% |
|
California |
13.3% |
6% |
8% |
|
Connecticut |
6.99% |
4.5% |
5.5% |
|
Delaware |
6.6% |
5.55% |
6.6% |
|
District of Columbia |
10.75% |
6.5% |
8.5% |
|
Hawaii |
11% |
7.6% |
7.6% |
|
Kansas |
5.58% |
5.58% |
5.58% |
|
Maine |
7.15% |
6.75% |
7.15% |
|
Maryland |
6.5% |
4.75% |
4.75% |
|
Massachusetts |
9% |
5% |
5% |
|
Minnesota |
9.85% |
6.8% |
6.8% |
|
Missouri |
4.7% |
4.7% |
4.7% |
|
Montana |
5.9% |
5.9% |
5.9% |
|
Nebraska |
5.2% |
5.2% |
5.2% |
|
New Jersey |
10.75% |
5.525% |
5.525% |
|
New Mexico |
5.9% |
4.7% |
4.9% |
|
New York |
10.9% |
5.5% |
5.5% |
|
North Dakota |
2.5% |
1.95% |
1.95% |
|
Ohio |
3.125% |
2.75% |
3.125% |
|
Oklahoma |
4.75% |
4.75% |
4.75% |
|
Oregon |
9.9% |
8.75% |
8.75% |
|
Rhode Island |
5.99% |
3.75% |
4.75% |
|
South Carolina |
6% |
6% |
6% |
|
Vermont |
8.75% |
6.6% |
6.6% |
|
Virginia |
5.75% |
5.75% |
5.75% |
|
West Virginia |
4.82% |
4.44% |
4.82% |
|
Wisconsin |
7.65% |
4.4% |
5.3% |
With progressive rates, you’re put in a “tax bracket” based on your taxable income. Your bracket will be tied to a specific tax rate, which is the highest rate you’ll pay. However, all of your taxable income isn’t necessarily taxed at that rate. Unless you’re in the state’s lowest tax bracket, some of your income will be taxed at one or more lower rates (or exempt from taxation).
Should you move to a state just because it doesn’t have an income tax?
While the absence of an income tax can be appealing, it’s important to consider the overall tax burden if you’re thinking of moving to a state that doesn’t impose an income tax. “Your overall tax burden is the combined total of all of the state and local taxes you pay, and it’s something you want to look at before packing your bags and moving to a new state,” says Rocky Mengle, an attorney and Tax Analyst for TurboTax.
For instance, “in some cases, you could end up paying more in total state and local taxes because of sky-high property or sales taxes,” Mengle notes. “Plus, the cost of living might be much higher, which could wipe out any tax savings from the lack of an income tax.”
In addition, “if you’re looking for a new location in retirement, moving to a state with no income tax might not save you as much money as you think when compared to other places,” says Mengle. “That’s because many states with an income tax don’t tax certain types of retirement income – such as Social Security benefits, IRA and 401(k) plan withdrawals, military retirement, and pension payments – or provide generous tax breaks for them. As a result, many seniors end up with no or very low income tax bills without having to move to a no-income-tax state.”
So, yes, being in a state with no income tax can be a major financial advantage. But it's important to look at the full picture when deciding where you might save the most money. That means examining all the major components that make up your overall state and local tax burden, including sales, property, and other state-specific taxes and fees. Also consider how tax breaks available in a state can lower your tax bill – particularly if you’re retired or approaching retirement.
Which states have the highest and lowest property tax rates?
If you’re a homeowner, real property taxes typically account for a significant part of your overall tax burden. Property tax rates are largely determined at the local level, so they can vary widely from one place to another within a single state, as well as from state to state.
Lists of states with the highest and lowest effective property tax rates in the country are below. The effective rates are calculated by the Tax Foundation, which describes the rates as “the average amount of residential property taxes actually paid, expressed as a percentage of home value.” The rates are for 2023, which is the most recent data available.
The effective rates are statewide averages, so actual property tax rates for any particular home in the state may be significantly different. However, the rates will give you a general sense of which states tend to have steep or more reasonable real property taxes.
To determine how much tax you would owe based on any particular effective rate, multiply the home’s assessed value (or “tax value”) by the rate. For example, if the effective tax rate is 0.75%, the tax bill for a home valued at $500,000 would be $3,750 ($100,000 x 0.0075 = $3,750).
Which states have the highest property tax rates?
These 10 states have the highest effective property tax rates, which can significantly add to homeownership costs:
- Illinois – 1.83%
- New Jersey – 1.77%
- Connecticut – 1.48%
- Nebraska – 1.43%
- Vermont – 1.42%
- New Hampshire – 1.41%
- Texas – 1.36%
- Ohio – 1.31%
- New York – 1.26%
- Wisconsin – 1.25%
Which states have the lowest property tax rates?
On the other end of the spectrum, these states offer more affordable effective property tax rates:
- Hawaii – 0.32%
- Alabama – 0.36%
- Arizona – 0.44%
- South Carolina – 0.47%
- Utah – 0.47%
- West Virginia – 0.48%
- Idaho – 0.48%
- Tennessee – 0.49%
- Nevada – 0.49%
- Colorado – 0.5%
- Delaware – 0.5%
Is it worth moving to a state with low property taxes?
Knowing the local property tax rates is critical when buying a home or planning your finances. Yet, when you’re moving, real estate taxes are just one of many factors to consider.
Assessing the quality of local schools, public services, and community infrastructure is also important. While low rates may be enticing, the benefits of well-funded public services in areas with higher rates can contribute significantly to property values and quality of life.
Which states have the highest and lowest sales taxes?
Sales taxes are added to the purchase price when you buy taxable goods and services, and they can have a big impact on your day-to-day expenses.
Depending on where you live, both state and local sales taxes might apply to your purchases. If that’s the case, the amount you pay at checkout can vary a lot between communities within the same state.
On the other hand, there are a handful of states with no sales tax at all. All your purchases are tax-free in those places.
Let’s look at which states have the highest, lowest, and no sales taxes. The rates provided, which are supplied by the Tax Foundation, represent the average combined state and local sales tax rates in the state.
Which states have the highest sales tax rates?
These 10 states have the highest average combined state and local sales tax rates in 2026:
- Louisiana – 10.11%
- Tennessee – 9.61%
- Washington – 9.51%
- Arkansas – 9.46%
- Alabama – 9.46%
- Oklahoma – 9.06%
- California – 8.99%
- Illinois – 8.96%
- Kansas – 8.69%
- New York – 8.54%
Which states have the lowest sales tax rates?
Looking for the least amount of sales tax on your purchases? Among the states that impose state and/or local sales taxes (including the District of Columbia), these offer the lowest combined rates:
- Alaska – 1.82% (there’s no state-level sales tax in Alaska, but some local governments impose their own taxes)
- Hawaii – 4.5%
- Maine – 5.5%
- Wyoming – 5.56%
- Wisconsin – 5.72%
- Virginia – 5.77%
- Michigan – 6%
- Maryland – 6%
- Kentucky – 6%
- District of Columbia – 6%
Which states have no sales tax?
There are no state or local sales taxes in these states:
- Delaware
- Montana
- New Hampshire
- Oregon
What’s the impact of sales taxes on your wallet?
While sales taxes often go overlooked in budgeting, they can accumulate significantly over time.
States with no or low sales tax rates can be more affordable for consumers, but just as with property and income taxes, it's essential to look at the overall tax landscape to understand the true cost of living in a given state. For instance, states with no or lower sales tax may have higher income, property, or other taxes to make up the difference.
Considering the full tax burden, from income to sales to property taxes, provides the clearest view of how your state’s taxes affect your financial wellbeing.
If you move mid-year, do you have to pay taxes in both states?
If you move from one state to another during the year, you generally must file a personal income tax return for each state (unless you move to or from a state with no income tax). In this situation, you’ll probably have to file a part-year resident return for both states, since you didn’t live in either one for the whole year.
Each state will tax any income earned during the time you lived there. So, you’ll generally have to divide your annual income between the two states based on how long you lived in each one.
However, it’s important to remember that every state has its own rules for taxing part-year residents, which sometimes leads to two states taxing the same income. If this happens to you, you’ll likely receive a tax credit or some other tax break (usually from the state you moved to) that eliminates or minimizes any double taxation.
How do state taxes compare?
Making sense of the tax landscape means comparing more than just one type of tax rate. From income to property to sales taxes, each state crafts a unique tax profile that can affect your wallet in different ways. To help you get a clearer view of where each state stands, we've compiled a chart that breaks down the key state and local tax rates discussed above across all 50 states and the District of Columbia.
Please note, the tax rates are provided as a guide and can vary based on a number of factors, including your specific location within a state, and any tax breaks that may be available to you.
|
State |
Personal Income Tax Rates (2025 Tax Year) |
Effective Property Tax Rate (2023) |
Average Combined Sales Tax Rate (2026) |
|
Alabama |
2% to 5% |
0.36% |
9.46% |
|
Alaska |
No income tax |
0.91% |
1.82% |
|
Arizona |
2.5% flat rate |
0.44% |
8.52% |
|
Arkansas |
2% to 3.9% |
0.53% |
9.46% |
|
California |
1% to 13.3% |
0.7% |
8.99% |
|
Colorado |
4.4% flat rate |
0.5% |
7.89% |
|
Connecticut |
2% to 6.99% |
1.48% |
6.35% |
|
Delaware |
2.2% to 6.6% |
0.5% |
No sales tax |
|
District of Columbia |
4% to 10.75% |
0.61% |
6% |
|
Florida |
No income tax |
0.74% |
6.98% |
|
Georgia |
5.19% flat rate |
0.77% |
7.49% |
|
Hawaii |
1.4% to 11% |
0.26% |
4.5% |
|
Idaho |
5.3% flat rate |
0.48% |
6.03% |
|
Illinois |
4.95% flat rate |
1.83% |
8.96% |
|
Indiana |
3% flat rate |
0.77% |
7% |
|
Iowa |
3.8% flat rate |
1.23% |
6.94% |
|
Kansas |
5.2% to 5.58% |
1.19% |
8.69% |
|
Kentucky |
4% flat rate |
0.73% |
6% |
|
Louisiana |
3% flat rate |
0.55% |
10.11% |
|
Maine |
5.8% to 7.15% |
0.94% |
5.5% |
|
Maryland |
2% to 6.5% |
0.9% |
6% |
|
Massachusetts |
5% to 9% |
0.97% |
6.25% |
|
Michigan |
4.25% flat rate |
1.15% |
6% |
|
Minnesota |
5.35% to 9.85% |
0.99% |
8.14% |
|
Mississippi |
4.4% flat rate |
0.58% |
7.06% |
|
Missouri |
2% to 4.7% |
0.88% |
8.44% |
|
Montana |
4.7% to 5.9% |
0.6% |
No sales tax |
|
Nebraska |
2.46% to 5.2% |
1.43% |
6.98% |
|
Nevada |
No income tax |
0.49% |
8.24% |
|
New Hampshire |
No income tax |
1.41% |
No sales tax |
|
New Jersey |
1.4% to 10.75% |
1.77% |
6.6% |
|
New Mexico |
1.5% to 5.9% |
0.61% |
7.67% |
|
New York |
4% to 10.9% |
1.26% |
8.54% |
|
North Carolina |
4.25% flat rate |
0.62% |
7% |
|
North Dakota |
1.95% to 2.5% |
0.94% |
7.09% |
|
Ohio |
2.75% to 3.125% |
1.31% |
7.29% |
|
Oklahoma |
0.25% to 4.75% |
0.77% |
9.06% |
|
Oregon |
4.75% to 9.9% |
0.78% |
No sales tax |
|
Pennsylvania |
3.07% flat rate |
1.19% |
6.34% |
|
Rhode Island |
3.75% to 5.99% |
1.05% |
7% |
|
South Carolina |
3% to 6% |
0.47% |
7.49% |
|
South Dakota |
No income tax |
0.99% |
6.11% |
|
Tennessee |
No income tax |
0.49% |
9.61% |
|
Texas |
No income tax |
1.36% |
8.2% |
|
Utah |
4.5% flat rate |
0.47% |
7.42% |
|
Vermont |
3.35% to 8.75% |
1.42% |
6.39% |
|
Virginia |
2% to 5.75% |
0.77% |
5.77% |
|
Washington |
No income tax (but capital gains may be taxed) |
0.75% |
9.51% |
|
West Virginia |
2.22% to 4.82% |
0.48% |
6.59% |
|
Wisconsin |
3.5% to 7.65% |
1.25% |
5.72% |
|
Wyoming |
No income tax |
0.55% |
5.56% |
Were there any notable state income tax rate changes for 2025?
A number of states changed their personal income tax rates for the 2025 tax year, including:
- Colorado – The state’s flat rate reverted back to 4.4% for 2025. It was temporarily reduced to 4.25% for the 2024 tax year under a state law that mandates tax rate reductions when the state’s revenue hits a certain point.
- Georgia – Starting with the 2025 tax year, the state’s flat rate dropped from 5.39% to 5.19%.
- Hawaii – The income ranges for each of the state’s 12 tax brackets were revised. Among other things, more income is now taxed at the lowest rate (1.4%), while less income is taxed at the highest rate (11%).
- Idaho – The state’s flat rate was lowered to 5.3% starting with the 2025 tax year. It was 5.695% for 2024.
- Indiana – Starting with the 2025 tax year, the state’s flat rate is reduced from 3.05% to 3%.
- Iowa – The state repealed its progressive tax rates and adopted a 3.8% flat rate starting in 2025.
- Louisiana – The state switched from progressive tax rates to a flat rate (3%) starting with the 2025 tax year.
- Maryland – The state added two new tax rates – 6.25% and 6.5% – starting with the 2025 tax year. These new rates are the state’s highest rates.
- Mississippi – The state’s flat rate dropped from 4.7% to 4.4% for the 2025 tax year. The rate will continue to drop each year until it reaches 3% for 2030 and thereafter.
- Missouri – The state’s highest progressive tax rate is reduced from 4.8% to 4.7% starting with the 2025 tax year.
- Nebraska – The state’s highest rate is reduced from 5.84% to 5.20% for the 2025 tax year. It will be reduced again to 4.55% for 2026, and then again to 3.99% for 2027 and beyond.
- New Hampshire – The state used to tax interest and dividends, but that tax was repealed starting with the 2025 tax year (a 3% flat rate applied for 2024). The state has no income tax now.
- New Mexico – Starting with the 2025 tax year, the state reduced its lowest tax rate from 1.7% to 1.5%, added a new 4.3% rate, and adjusted the income ranges for other tax brackets.
- North Carolina – The state lowered its flat rate from 4.5% to 4.25%. The rate will drop to 3.99% in 2026.
- South Carolina – The state’s highest rate is reduced from 6.2% to 6% starting with the 2025 tax year.
- Utah – Starting with the 2025 tax year, the state’s flat rate is lowered from 4.55% to 4.5%.
- Washington – Moved from a flat 7% rate on taxable capital gains to progressive rates of 7% and 9.9% (the state doesn’t have a general income tax – it only taxes certain capital gains).
- West Virginia – All five of the state’s progressive tax rates were lowered beginning with the 2025 tax year, including the highest rate, which was reduced from 5.12% to 4.82%.
Frequently Asked Questions About State and Local Taxes
Q1: How do states decide their tax rates?
Budgetary needs drive state and local tax rates. Essential services like schools, roads, and public safety need to be funded. This requirement prompts state and local governments to regularly review and adjust tax rates to align with their spending goals.
Tax systems differ, too. For instance, some states apply a flat income tax rate to all residents, while others use progressive rates that increase as income rises. The choice between tax systems often reflects the state's financial strategy and the political environment shaped by public opinion and elected officials.
Economic factors are typically considered, too. States may lower rates to invigorate growth or increase them during economic downturns. Ultimately, changes in tax rates are a balancing act intended to provide necessary public services while keeping the state attractive for living and business. See how state tax revenue is typically spent.
Q2: When are state income taxes due?
Typically, state income tax returns are due at the same time as your federal tax return — April 15th. However, some states may have different deadlines, so it's worth checking on the exact due date where you live. This is especially important in years where April 15 falls on a holiday or weekend. To find your state’s income tax return due date, check with the state tax agency where you live.
Q3: What are capital gains taxes?
Capital gains tax is what you pay on the profit from selling capital assets, like stocks or property. States may have different rates for capital gains, separate from regular income tax. Some states align with federal capital gains tax rules, while others set their own rates or exemptions. Learn more about federal taxes on capital gains and losses.
Q4: Why are property taxes so high in states with no income tax?
It’s a trade-off. States that don’t have an income tax typically fund their programs, services, and infrastructure – like schools, roads, and law enforcement – with property taxes instead. That’s why it’s important to consider the overall tax burden if you’re thinking of moving to a new state, instead of just looking at states with the lowest income tax rates. Check out the Institute of Taxation and Economic Policy’s guide to learn more about how real property taxes work.
Q5: Can I deduct a portion of my state taxes on my federal income tax return?
Yes. The SALT deduction allows you to write-off up to $40,000 in state and local taxes for the 2025 tax year. However, it’s an itemized deduction, so you can’t claim the SALT deduction if you take the Standard Deduction. Read our guide to the SALT deduction to learn more.
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