State ranking · Updated October 2026

States With the Lowest State and Local Tax Bill (2026)

Income tax is only part of the bill. This ranks every state by what a married couple on the U.S. median household income would pay in state and local income, property and sales tax, as a share of that income — the same household everywhere, so only the tax rules differ.

#1 is Wyoming (3.2% of income). Last of 50 is New York (14.6% of income).

Rank	State	Share of income paid in state & local taxes
1	Wyoming	3.2% of income
2	Tennessee	3.8% of income
3	Nevada	3.9% of income
4	North Dakota	4.2% of income
5	Florida	4.7% of income
6	South Dakota	4.9% of income
7	South Carolina	5.0% of income
8	Alaska	5.1% of income
8	Arizona	5.1% of income
10	Louisiana	5.4% of income
10	New Mexico	5.4% of income
12	West Virginia	5.5% of income
13	Mississippi	5.6% of income
14	Arkansas	5.8% of income
15	Texas	6.2% of income
16	Idaho	6.3% of income
17	Montana	6.4% of income
18	North Carolina	6.5% of income
19	Indiana	6.6% of income
20	Delaware	6.7% of income
20	Oklahoma	6.7% of income
22	Iowa	6.9% of income
22	Missouri	6.9% of income
24	Washington	7.2% of income
25	Alabama	7.3% of income
25	Hawaii	7.3% of income
27	Colorado	7.4% of income
27	Maine	7.4% of income
27	Utah	7.4% of income
30	Kentucky	7.5% of income
31	Georgia	7.7% of income
32	Nebraska	8.0% of income
33	New Hampshire	8.2% of income
34	Michigan	8.4% of income
34	Ohio	8.4% of income
36	Virginia	8.5% of income
37	Wisconsin	8.6% of income
38	Kansas	8.7% of income
38	Minnesota	8.7% of income
40	Pennsylvania	9.0% of income
41	Rhode Island	9.1% of income
42	Vermont	9.3% of income
43	California	9.5% of income
44	Oregon	11.7% of income
45	Maryland	12.3% of income
46	Illinois	12.7% of income
46	Massachusetts	12.7% of income
48	Connecticut	12.9% of income
49	New Jersey	14.3% of income
50	New York	14.6% of income

Source: Locustep estimate: 2026 state income tax rules, ACS 2024 property taxes paid, October 2026 sales tax rates, BLS 2024 spending

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