US States With the Highest State Income Tax as a Share of Income

50 US states ranked by state income tax as a share of income, from highest to lowest. First are Oregon (4.59), New York (3.63) and Delaware (3.62). The middle one of the 50 has 2.16.

What this measures

State income tax collected as a percentage of what residents earned, every year from 1970. This is the share actually paid, not the rate written in law. A tax increase shows as a step up that stays, and a one-time windfall from investment profits as a spike that falls back. Local income taxes, such as New York City's, Maryland's counties' and Ohio's cities', are not included. Source: Census state tax collections.

For most measures, a national ranking mostly sorts places by income and by how urban they are. Each county’s own page compares it with the 50 counties most like it instead, which is often the fairer view.

Every state

Rank	State	% of personal income
1	Oregon	4.59
2	New York	3.63
3	Delaware	3.62
4	Hawaii	3.2
5	Minnesota	3.17
6	Massachusetts	3.11
7	Montana	3.05
8	California	3.03
9	Connecticut	2.92
10	West Virginia	2.87
11	Vermont	2.75
12	Maine	2.71
13	Utah	2.66
14	Virginia	2.58
15	Illinois	2.56
16	Georgia	2.56
17	North Carolina	2.49
18	New Jersey	2.42
19	Kansas	2.4
20	Wisconsin	2.39
21	Kentucky	2.38
22	Iowa	2.3
23	New Mexico	2.25
24	Missouri	2.24
25	Rhode Island	2.16
26	Nebraska	2.11
27	Maryland	2.07
28	Pennsylvania	1.92
29	Michigan	1.87
30	South Carolina	1.86
31	Idaho	1.84
32	Alabama	1.83
33	Indiana	1.79
34	Oklahoma	1.78
35	Louisiana	1.73
36	Arkansas	1.69
37	Mississippi	1.68
38	Ohio	1.55
39	Colorado	1.43
40	Arizona	1.11
41	North Dakota	0.878
42	New Hampshire	0.134
43	Washington	0.133
44	Tennessee	0.000645
45	Florida	0
46	Nevada	0
47	South Dakota	0
48	Texas	0
49	Wyoming	0
50	Alaska	0

More on state income tax as a share of income

A ranking describes places, not the people in them, and a high or low place does not by itself say why. All US rankings.