US Counties With the Lowest Local Income Tax as a Share of Income
554 US counties ranked by local income tax as a share of income, from lowest to highest. First are Sedgwick County, KS (0.00001), Franklin County, MO (0.000018) and Jasper County, MO (0.000018). The middle one of the 554 has 0.208.
What this measures
Local income tax as a percentage of what residents earned. It is zero in most of the country. About 4,800 local governments in a dozen states charge one, and New York City's is the largest. When a city spans several counties, its tax is split between them by where its residents' income is. Source: Census local government finances.
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.
The 100 lowest counties
Every state, lowest first
Each state’s own published figure, not an average of its counties.
| Rank | State | % of personal income |
|---|---|---|
| 1 | Kansas | 0.00054 |
| 2 | Alabama | 0.0541 |
| 3 | Iowa | 0.0602 |
| 4 | Michigan | 0.135 |
| 5 | Oregon | 0.136 |
| 6 | Missouri | 0.14 |
| 7 | Indiana | 0.283 |
| 8 | Pennsylvania | 0.735 |
| 9 | Kentucky | 0.766 |
| 10 | Ohio | 0.992 |
| 11 | New York | 1.01 |
| 12 | Maryland | 1.69 |
| 13 | District of Columbia | 4.16 |
More on local income tax as a share of income
- US Counties With the Highest Local Income Tax as a Share of Income
- Local income tax as a share of income by US county: map by year and what it goes with
A ranking describes places, not the people in them, and a high or low place does not by itself say why. All US rankings.