US States With the Lowest Effective Individual Income Tax Rates

51 US states ranked by effective individual income tax rate, from lowest to highest. First are Florida (0), Nevada (0) and South Dakota (0). The middle one of the 51 has 2.38.

What this measures

Income tax collected from people, as a percentage of their total income. It is the share paid across everyone, not the rate on any one person's top dollar. It runs from a true zero in the nine states without an income tax to about 4.7% in Oregon and New York. Source: .

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	Florida	0
2	Nevada	0
3	South Dakota	0
4	Texas	0
5	Wyoming	0
6	Alaska	0
7	Tennessee	0.000645
8	Washington	0.133
9	New Hampshire	0.134
10	North Dakota	0.878
11	Arizona	1.11
12	Colorado	1.43
13	Mississippi	1.68
14	Arkansas	1.69
15	Louisiana	1.73
16	Oklahoma	1.78
17	Idaho	1.84
18	South Carolina	1.86
19	Alabama	1.89
20	Michigan	2
21	Indiana	2.08
22	Nebraska	2.11
23	Rhode Island	2.16
24	New Mexico	2.25
25	Iowa	2.36
26	Missouri	2.38
27	Wisconsin	2.39
28	Kansas	2.4
29	New Jersey	2.42
30	North Carolina	2.49
31	Ohio	2.54
32	Georgia	2.56
33	Illinois	2.56
34	Virginia	2.58
35	Pennsylvania	2.65
36	Utah	2.66
37	Maine	2.71
38	Vermont	2.75
39	West Virginia	2.87
40	Connecticut	2.92
41	California	3.03
42	Montana	3.05
43	Massachusetts	3.11
44	Kentucky	3.15
45	Minnesota	3.17
46	Hawaii	3.2
47	Delaware	3.62
48	Maryland	3.76
49	District of Columbia	4.16
50	New York	4.65
51	Oregon	4.73

More on effective individual income tax rate

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