State Tax Directory
A complete, 50-state encyclopedia of tax laws, rates, and filing requirements.
U.S. State Tax Overview (2024–2025)
State taxes generally fall into three categories: Income Tax, Sales Tax, and Property Tax. The "tax burden" varies significantly depending on where you live, and states often trade one tax for another. For example, a state with no income tax might have very high property or sales taxes to fund its budget.
States with No Income Tax
Nine states do not levy a traditional tax on wage income:
Note: NH repealed interest/dividend tax Jan 1, 2025. WA taxes capital gains over $262k at 7%.
States with No Sales Tax
Five states do not collect a statewide sales tax:
*Alaska has no state sales tax, but local municipalities can charge their own.
Key Trade-offs to Consider
- •No Income Tax Trade-off: States like Texas and New Hampshire have no income tax but maintain some of the highest property tax rates (~2%). Washington and Tennessee compensate with high sales taxes (often exceeding 9% combined).
- •High Tax States: California, New York, New Jersey, and Hawaii generally have the highest overall tax burdens with income tax rates over 10%.
- •Flat vs. Progressive: Some states (PA, IN, NC, MI) charge a single flat rate. Others (CA, HI) use progressive systems where higher earners pay significantly more.
Complete State Tax Rates (2024/2025)
Click any state row to view detailed information, filing deadlines, and resources.
| State | Top Income Tax | State Sales Tax | Avg. Property Tax |
|---|---|---|---|
| ALAlabama | 5.00% | 4.00% | 0.40% |
| AKAlaska | 0% | 0%* | 1.04% |
| AZArizona | 2.50% (Flat) | 5.60% | 0.63% |
| ARArkansas | 4.40% | 6.50% | 0.64% |
| CACalifornia | 14.40% | 7.25% | 0.75% |
| COColorado | 4.40% (Flat) | 2.90% | 0.55% |
| CTConnecticut | 6.99% | 6.35% | 2.15% |
| DEDelaware | 6.60% | 0% | 0.59% |
| DCD.C. | 10.75% | 6.00% | 0.57% |
| FLFlorida | 0% | 6.00% | 0.91% |
| GAGeorgia | 5.49% (Flat) | 4.00% | 0.92% |
| HIHawaii | 11.00% | 4.00% | 0.27% |
| IDIdaho | 5.80% (Flat) | 6.00% | 0.67% |
| ILIllinois | 4.95% (Flat) | 6.25% | 2.08% |
| INIndiana | 3.05% (Flat) | 7.00% | 0.84% |
| IAIowa | 5.70% | 6.00% | 1.52% |
| KSKansas | 5.70% | 6.50% | 1.43% |
| KYKentucky | 4.00% (Flat) | 6.00% | 0.85% |
| LALouisiana | 4.25% | 4.45% | 0.56% |
| MEMaine | 7.15% | 5.50% | 1.24% |
| MDMaryland | 5.75% | 6.00% | 1.05% |
| MAMassachusetts | 5.00% (+4% >$1M) | 6.25% | 1.14% |
| MIMichigan | 4.25% (Flat) | 6.00% | 1.38% |
| MNMinnesota | 9.85% | 6.875% | 1.11% |
| MSMississippi | 4.70% (Flat) | 7.00% | 0.79% |
| MOMissouri | 4.80% | 4.225% | 0.98% |
| MTMontana | 5.90% | 0% | 0.74% |
| NENebraska | 5.84% | 5.50% | 1.63% |
| NVNevada | 0% | 6.85% | 0.59% |
| NHNew Hampshire | 0% | 0% | 2.09% |
| NJNew Jersey | 10.75% | 6.625% | 2.23% |
| NMNew Mexico | 5.90% | 5.00% | 0.76% |
| NYNew York | 10.90% | 4.00% | 1.64% |
| NCNorth Carolina | 4.50% (Flat) | 4.75% | 0.82% |
| NDNorth Dakota | 2.50% | 5.00% | 0.98% |
| OHOhio | 3.50% | 5.75% | 1.59% |
| OKOklahoma | 4.75% | 4.50% | 0.89% |
| OROregon | 9.90% | 0% | 0.93% |
| PAPennsylvania | 3.07% (Flat) | 6.00% | 1.49% |
| RIRhode Island | 5.99% | 7.00% | 1.40% |
| SCSouth Carolina | 6.40% | 6.00% | 0.57% |
| SDSouth Dakota | 0% | 4.20% | 1.17% |
| TNTennessee | 0% | 7.00% | 0.67% |
| TXTexas | 0% | 6.25% | 1.68% |
| UTUtah | 4.65% (Flat) | 6.10% | 0.57% |
| VTVermont | 8.75% | 6.00% | 1.83% |
| VAVirginia | 5.75% | 5.30% | 0.87% |
| WAWashington | 0% (7% CG) | 6.50% | 0.87% |
| WVWest Virginia | 5.12% | 6.00% | 0.57% |
| WIWisconsin | 7.65% | 5.00% | 1.61% |
| WYWyoming | 0% | 4.00% | 0.56% |
Note: Tax laws change frequently. Local municipalities frequently add sales taxes that can raise the rate by 1-3%. Click any state for detailed information.