State Tax Burden Tier List
Every state, S to D, by combined state + local tax burden as a share of income. Source: Tax Foundation, Facts & Figures 2026, Table 2 (State-Local Tax Burdens, Calendar Year 2022).
S — Lowest tax burden
Alaska · 4.6%Wyoming · 7.5%Tennessee · 7.6%South Dakota · 8.4%Michigan · 8.6%Texas · 8.6%North Dakota · 8.8%Georgia · 8.9%South Carolina · 8.9%Oklahoma · 9.0%Florida · 9.1%Louisiana · 9.1%
A — Low
Indiana · 9.3%Missouri · 9.3%Arizona · 9.5%Kentucky · 9.6%Nevada · 9.6%New Hampshire · 9.6%Colorado · 9.7%Alabama · 9.8%Mississippi · 9.8%West Virginia · 9.8%
B — Middle of the pack
North Carolina · 9.9%Ohio · 10.0%Arkansas · 10.2%New Mexico · 10.2%Montana · 10.5%Pennsylvania · 10.6%Idaho · 10.7%Washington · 10.7%Oregon · 10.8%
C — High
Wisconsin · 10.9%Iowa · 11.2%Kansas · 11.2%Maryland · 11.3%Rhode Island · 11.4%Massachusetts · 11.5%Nebraska · 11.5%District of Columbia · 12.0%Minnesota · 12.1%Utah · 12.1%
D — Highest tax burden
Delaware · 12.4%Maine · 12.4%Virginia · 12.5%Illinois · 12.9%New Jersey · 13.2%California · 13.5%Vermont · 13.6%Hawaii · 14.1%Connecticut · 15.4%New York · 15.9%
Full ranking
| Rank | State | Tax burden (% of income) | Per capita |
|---|---|---|---|
| 1 | Alaska | 4.6% | $2,943 |
| 2 | Wyoming | 7.5% | $4,691 |
| 3 | Tennessee | 7.6% | $4,036 |
| 4 | South Dakota | 8.4% | $5,196 |
| 5 | Michigan | 8.6% | $4,720 |
| 6 | Texas | 8.6% | $4,994 |
| 7 | North Dakota | 8.8% | $5,403 |
| 8 | Georgia | 8.9% | $4,862 |
| 9 | South Carolina | 8.9% | $4,596 |
| 10 | Oklahoma | 9.0% | $4,527 |
| 11 | Florida | 9.1% | $5,406 |
| 12 | Louisiana | 9.1% | $4,762 |
| 14 | Indiana | 9.3% | $5,030 |
| 13 | Missouri | 9.3% | $4,953 |
| 15 | Arizona | 9.5% | $5,156 |
| 17 | Kentucky | 9.6% | $4,669 |
| 18 | Nevada | 9.6% | $5,554 |
| 16 | New Hampshire | 9.6% | $6,593 |
| 19 | Colorado | 9.7% | $6,699 |
| 20 | Alabama | 9.8% | $4,585 |
| 21 | Mississippi | 9.8% | $4,220 |
| 22 | West Virginia | 9.8% | $4,479 |
| 23 | North Carolina | 9.9% | $5,299 |
| 24 | Ohio | 10.0% | $5,530 |
| 26 | Arkansas | 10.2% | $5,031 |
| 25 | New Mexico | 10.2% | $4,835 |
| 27 | Montana | 10.5% | $5,795 |
| 28 | Pennsylvania | 10.6% | $6,723 |
| 29 | Idaho | 10.7% | $5,402 |
| 30 | Washington | 10.7% | $7,803 |
| 31 | Oregon | 10.8% | $6,572 |
| 32 | Wisconsin | 10.9% | $6,231 |
| 34 | Iowa | 11.2% | $6,086 |
| 33 | Kansas | 11.2% | $6,353 |
| 35 | Maryland | 11.3% | $7,680 |
| 36 | Rhode Island | 11.4% | $6,948 |
| 37 | Massachusetts | 11.5% | $7,565 |
| 38 | Nebraska | 11.5% | $6,720 |
| — | District of Columbia | 12.0% | $11,654 |
| 39 | Minnesota | 12.1% | $7,763 |
| 40 | Utah | 12.1% | $6,750 |
| 42 | Delaware | 12.4% | $7,170 |
| 41 | Maine | 12.4% | $6,906 |
| 43 | Virginia | 12.5% | $7,979 |
| 44 | Illinois | 12.9% | $8,390 |
| 45 | New Jersey | 13.2% | $9,648 |
| 46 | California | 13.5% | $10,167 |
| 47 | Vermont | 13.6% | $7,958 |
| 48 | Hawaii | 14.1% | $8,410 |
| 49 | Connecticut | 15.4% | $12,151 |
| 50 | New York | 15.9% | $12,083 |
Methodology, honestly
“Lowest tax burden” isn't the same as “best state” — it says nothing about what residents get for that money (schools, roads, healthcare). A tier list is a fun way to argue about a real number, not a verdict on quality of life. Data: Tax Foundation, Facts & Figures 2026, Table 2 (State-Local Tax Burdens, Calendar Year 2022), via the original workbook.
Frequently asked questions
- What does "tax burden" mean here?
- Total state and local taxes paid by residents (income, sales, property, excise, etc.) as a share of total state income — not just the top income tax rate. A state with no income tax can still rank high if sales and property taxes are steep.
- Why is this different from just the income tax rate?
- Some states with no income tax (like Texas) make it up with higher property taxes. Tax burden captures the full picture, not just the headline rate people argue about online.
- How current is this data?
- Calendar year 2022, the most recent year Tax Foundation has finalized — tax burden studies lag a couple of years because they require final state and local government finance data.
Discussion
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