US States With the Lowest Top State Income Tax Rates
50 US states ranked by top state income tax rate, from lowest to highest. First are Florida (0%), Nevada (0%) and New Hampshire (0%). The middle one of the 50 has 5%.
What this measures
The highest rate in the state's own income tax on wages and similar income, for a single filer, for the tax year. It includes statewide extra taxes on top earners and leaves out local income taxes. It is compiled from each state's laws and tax forms, and is 0 where the state has no broad income tax. Source: State tax law, compiled from statutes and tax forms.
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 | % |
|---|---|---|
| 1 | Florida | 0% |
| 2 | Nevada | 0% |
| 3 | New Hampshire | 0% |
| 4 | South Dakota | 0% |
| 5 | Tennessee | 0% |
| 6 | Texas | 0% |
| 7 | Washington | 0% |
| 8 | Wyoming | 0% |
| 9 | Alaska | 0% |
| 10 | North Dakota | 2.5% |
| 11 | Arizona | 2.5% |
| 12 | Pennsylvania | 3.07% |
| 13 | Indiana | 3.15% |
| 14 | Ohio | 3.75% |
| 15 | Michigan | 4.05% |
| 16 | Louisiana | 4.25% |
| 17 | Colorado | 4.4% |
| 18 | Kentucky | 4.5% |
| 19 | Utah | 4.65% |
| 20 | Arkansas | 4.7% |
| 21 | North Carolina | 4.75% |
| 22 | Oklahoma | 4.75% |
| 23 | Illinois | 4.95% |
| 24 | Missouri | 4.95% |
| 25 | Mississippi | 5% |
| 26 | Alabama | 5% |
| 27 | West Virginia | 5.12% |
| 28 | Kansas | 5.7% |
| 29 | Georgia | 5.75% |
| 30 | Maryland | 5.75% |
| 31 | Virginia | 5.75% |
| 32 | Idaho | 5.8% |
| 33 | New Mexico | 5.9% |
| 34 | Rhode Island | 5.99% |
| 35 | Iowa | 6% |
| 36 | South Carolina | 6.4% |
| 37 | Delaware | 6.6% |
| 38 | Nebraska | 6.64% |
| 39 | Montana | 6.75% |
| 40 | Connecticut | 6.99% |
| 41 | Maine | 7.15% |
| 42 | Wisconsin | 7.65% |
| 43 | Vermont | 8.75% |
| 44 | Massachusetts | 9% |
| 45 | Minnesota | 9.85% |
| 46 | Oregon | 9.9% |
| 47 | New Jersey | 10.8% |
| 48 | New York | 10.9% |
| 49 | Hawaii | 11% |
| 50 | California | 13.3% |
More on top state income tax rate
- US States With the Highest Top State Income Tax Rates
- Top state income tax rate by US state: 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.