Lowest Tax States in the US

Tax burden measures total state and local taxes paid as a percentage of income — the most comprehensive measure of a state's overall tax friendliness. States with no income tax dominate the top of this list.

See also: All State Rankings

# State Tax Burden Income Tax Sales Tax Property Tax
1 Alaska flag Alaska 4.60% None 0.00% 1.04%
Alaska: no income tax, combined sales tax 1.82%, property tax 1.04%.
2 New Hampshire flag New Hampshire 6.10% None 0.00% 2.09%
New Hampshire: no income tax, combined sales tax 0.00%, property tax 2.09%.
3 Wyoming flag Wyoming 6.80% None 4.00% 0.61%
Wyoming: no income tax, combined sales tax 5.44%, property tax 0.61%.
4 Tennessee flag Tennessee 7.50% None 7.00% 0.71%
Tennessee: no income tax, combined sales tax 9.56%, property tax 0.71%.
5 South Dakota flag South Dakota 7.60% None 4.20% 1.31%
South Dakota: no income tax, combined sales tax 6.10%, property tax 1.31%.
6 Texas flag Texas 7.60% None 6.25% 1.74%
Texas: no income tax, combined sales tax 8.20%, property tax 1.74%.
7 Arizona flag Arizona 8.20% 2.50% 5.60% 0.62%
Arizona: income tax up to 2.50%, combined sales tax 8.37%, property tax 0.62%.
8 North Dakota flag North Dakota 8.20% 2.50% 5.00% 0.98%
North Dakota: income tax up to 2.50%, combined sales tax 6.96%, property tax 0.98%.
9 Nevada flag Nevada 8.40% None 6.85% 0.60%
Nevada: no income tax, combined sales tax 8.24%, property tax 0.60%.
10 South Carolina flag South Carolina 8.50% 6.40% 6.00% 0.57%
South Carolina: income tax up to 6.40%, combined sales tax 7.50%, property tax 0.57%.
11 Idaho flag Idaho 8.60% 5.80% 6.00% 0.69%
Idaho: income tax up to 5.80%, combined sales tax 6.02%, property tax 0.69%.
12 Montana flag Montana 8.60% 5.90% 0.00% 0.84%
Montana: income tax up to 5.90%, combined sales tax 0.00%, property tax 0.84%.
13 Utah flag Utah 8.70% 4.55% 6.10% 0.58%
Utah: income tax up to 4.55%, combined sales tax 7.18%, property tax 0.58%.
14 Oklahoma flag Oklahoma 8.70% 4.75% 4.50% 0.90%
Oklahoma: income tax up to 4.75%, combined sales tax 8.95%, property tax 0.90%.
15 Washington flag Washington 8.80% None 6.50% 0.98%
Washington: no income tax, combined sales tax 9.43%, property tax 0.98%.
16 Alabama flag Alabama 8.80% 5.00% 4.00% 0.41%
Alabama: income tax up to 5.00%, combined sales tax 9.43%, property tax 0.41%.
17 Colorado flag Colorado 8.80% 4.40% 2.90% 0.51%
Colorado: income tax up to 4.40%, combined sales tax 7.81%, property tax 0.51%.
18 Florida flag Florida 9.10% None 6.00% 0.89%
Florida: no income tax, combined sales tax 7.02%, property tax 0.89%.
19 Louisiana flag Louisiana 9.10% 4.25% 5.00% 0.55%
Louisiana: income tax up to 4.25%, combined sales tax 10.12%, property tax 0.55%.
20 Mississippi flag Mississippi 9.10% 4.70% 7.00% 0.65%
Mississippi: income tax up to 4.70%, combined sales tax 7.07%, property tax 0.65%.
21 Delaware flag Delaware 9.20% 6.60% 0.00% 0.57%
Delaware: income tax up to 6.60%, combined sales tax 0.00%, property tax 0.57%.
22 Georgia flag Georgia 9.20% 5.39% 4.00% 0.92%
Georgia: income tax up to 5.39%, combined sales tax 7.37%, property tax 0.92%.
23 New Mexico flag New Mexico 9.50% 5.90% 4.88% 0.80%
New Mexico: income tax up to 5.90%, combined sales tax 7.63%, property tax 0.80%.
24 Missouri flag Missouri 9.60% 4.80% 4.23% 0.97%
Missouri: income tax up to 4.80%, combined sales tax 8.33%, property tax 0.97%.
25 Indiana flag Indiana 9.80% 3.05% 7.00% 0.85%
Indiana: income tax up to 3.05%, combined sales tax 7.00%, property tax 0.85%.
26 North Carolina flag North Carolina 9.80% 4.50% 4.75% 0.80%
North Carolina: income tax up to 4.50%, combined sales tax 6.99%, property tax 0.80%.
27 Arkansas flag Arkansas 9.80% 4.40% 6.50% 0.61%
Arkansas: income tax up to 4.40%, combined sales tax 9.46%, property tax 0.61%.
28 Kansas flag Kansas 9.90% 5.70% 6.50% 1.41%
Kansas: income tax up to 5.70%, combined sales tax 8.68%, property tax 1.41%.
29 Virginia flag Virginia 9.90% 5.75% 5.30% 0.82%
Virginia: income tax up to 5.75%, combined sales tax 5.73%, property tax 0.82%.
30 Ohio flag Ohio 10.00% 3.99% 5.75% 1.59%
Ohio: income tax up to 3.99%, combined sales tax 7.22%, property tax 1.59%.
31 West Virginia flag West Virginia 10.00% 5.12% 6.00% 0.59%
West Virginia: income tax up to 5.12%, combined sales tax 6.59%, property tax 0.59%.
32 Nebraska flag Nebraska 10.10% 5.20% 5.50% 1.61%
Nebraska: income tax up to 5.20%, combined sales tax 6.97%, property tax 1.61%.
33 Kentucky flag Kentucky 10.20% 4.00% 6.00% 0.86%
Kentucky: income tax up to 4.00%, combined sales tax 6.00%, property tax 0.86%.
34 Michigan flag Michigan 10.30% 4.25% 6.00% 1.54%
Michigan: income tax up to 4.25%, combined sales tax 6.00%, property tax 1.54%.
35 Oregon flag Oregon 10.30% 9.90% 0.00% 0.97%
Oregon: income tax up to 9.90%, combined sales tax 0.00%, property tax 0.97%.
36 Iowa flag Iowa 10.40% 6.00% 6.00% 1.57%
Iowa: income tax up to 6.00%, combined sales tax 6.94%, property tax 1.57%.
37 Maine flag Maine 10.60% 7.15% 5.50% 1.36%
Maine: income tax up to 7.15%, combined sales tax 5.50%, property tax 1.36%.
38 Pennsylvania flag Pennsylvania 10.60% 3.07% 6.00% 1.58%
Pennsylvania: income tax up to 3.07%, combined sales tax 6.34%, property tax 1.58%.
39 Wisconsin flag Wisconsin 11.00% 7.65% 5.00% 1.73%
Wisconsin: income tax up to 7.65%, combined sales tax 5.70%, property tax 1.73%.
40 Rhode Island flag Rhode Island 11.10% 5.99% 7.00% 1.53%
Rhode Island: income tax up to 5.99%, combined sales tax 7.00%, property tax 1.53%.
41 Maryland flag Maryland 11.30% 5.75% 6.00% 1.09%
Maryland: income tax up to 5.75%, combined sales tax 6.00%, property tax 1.09%.
42 Massachusetts flag Massachusetts 11.50% 9.00% 6.25% 1.23%
Massachusetts: income tax up to 9.00%, combined sales tax 6.25%, property tax 1.23%.
43 Minnesota flag Minnesota 11.80% 9.85% 6.88% 1.12%
Minnesota: income tax up to 9.85%, combined sales tax 7.48%, property tax 1.12%.
44 New Jersey flag New Jersey 12.40% 10.75% 6.63% 2.23%
New Jersey: income tax up to 10.75%, combined sales tax 6.60%, property tax 2.23%.
45 Hawaii flag Hawaii 12.70% 11.00% 4.00% 0.29%
Hawaii: income tax up to 11.00%, combined sales tax 4.50%, property tax 0.29%.
46 Connecticut flag Connecticut 12.80% 6.99% 6.35% 2.15%
Connecticut: income tax up to 6.99%, combined sales tax 6.35%, property tax 2.15%.
47 Illinois flag Illinois 12.90% 4.95% 6.25% 2.07%
Illinois: income tax up to 4.95%, combined sales tax 8.86%, property tax 2.07%.
48 California flag California 13.50% 13.30% 7.25% 0.75%
California: income tax up to 13.30%, combined sales tax 8.82%, property tax 0.75%.
49 Vermont flag Vermont 13.60% 8.75% 6.00% 1.90%
Vermont: income tax up to 8.75%, combined sales tax 6.18%, property tax 1.90%.
50 New York flag New York 15.90% 10.90% 4.00% 1.73%
New York: income tax up to 10.90%, combined sales tax 8.53%, property tax 1.73%.

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