US States by Income Tax Burden, 2026 Snapshot
Budget and taxes · United States · 2026 analytical estimate
How State Income Tax Burdens Differ Across the U.S.
Income tax burden measures how much residents pay in state and local individual income taxes as a share of total personal income. It is different from a top marginal tax rate: a rate describes the legal schedule, while a burden estimate shows how much the income-tax system actually weighs on the state economy after income levels, tax bases, deductions, credits and local income taxes are reflected.
This ranking uses WalletHub’s 2026 tax-burden analysis, where each state’s income-tax burden is expressed as a percentage of total personal income. It covers 50 states and excludes the District of Columbia. The figures are analytical estimates, not final government tax-collection totals for calendar-year 2026.
Last updated: May 3, 2026
Key figures
4.76%
Oregon has the highest income-tax burden in this ranking.
7 states
Alaska, Florida, Nevada, South Dakota, Tennessee, Texas and Wyoming sit at 0.00% in the income-tax column.
50 rows
The ranking includes all 50 U.S. states in a state-only comparison.
Estimate
The figures estimate statewide burden; they are not household-level tax bills.
A high income-tax burden does not describe the entire tax system. Several low-income-tax states rely more heavily on property taxes, sales taxes, excise taxes, severance taxes or other revenue sources.
Overview: what the income-tax burden measure shows
Oregon, New York and Maryland form the highest-burden tier. Their income-tax burden is high because state and local individual income taxes absorb a larger share of residents’ personal income than in most other states. Delaware, Massachusetts and Minnesota also stand out, even though their total tax-burden positions are not identical to their income-tax positions.
No broad wage tax, but not always zero
Alaska, Florida, Nevada, South Dakota, Tennessee, Texas and Wyoming show 0.00% in the income-tax column. New Hampshire and Washington show small positive values because the burden measure is broader than a simple wage-tax classification and can reflect narrow income-related tax bases.
The middle band needs context
Georgia, North Carolina, New Jersey, Kansas, Illinois, Wisconsin, Missouri and Iowa sit around 2.3% to 2.5%. For relocation or policy comparisons, that range should be weighed against housing costs, property taxes, school funding, local wages and sales-tax exposure.
Top 20 states by income tax burden
The Top 20 table is sorted by income-tax burden, not by total tax burden. Some states with high overall tax pressure do not rank at the top for income taxes alone, while some income-tax-heavy states rely less on sales or property taxes.
| Rank | State | Income tax burden | Total tax burden |
|---|---|---|---|
| 1 | Oregon | 4.76% | 9.46% |
| 2 | New York | 4.65% | 12.39% |
| 3 | Maryland | 4.28% | 9.70% |
| 4 | Delaware | 3.62% | 6.28% |
| 5 | Massachusetts | 3.45% | 8.82% |
| 6 | Minnesota | 3.34% | 9.08% |
| 7 | Hawaii | 3.20% | 13.30% |
| 8 | Kentucky | 3.15% | 8.76% |
| 9 | Montana | 3.05% | 7.29% |
| 10 | Indiana | 3.05% | 9.12% |
| 11 | California | 3.03% | 9.24% |
| 12 | Utah | 2.92% | 8.87% |
| 13 | West Virginia | 2.87% | 8.89% |
| 14 | Vermont | 2.75% | 11.10% |
| 15 | Maine | 2.71% | 10.01% |
| 16 | Connecticut | 2.69% | 9.00% |
| 17 | Pennsylvania | 2.65% | 8.47% |
| 18 | Virginia | 2.58% | 8.26% |
| 19 | Ohio | 2.54% | 9.05% |
| 20 | Georgia | 2.51% | 8.15% |
Table 1 uses WalletHub’s 2026 tax-burden analysis. Values are percentages of total personal income and are rounded to two decimals.
Chart: Top 10 income tax burden states
The chart shows how quickly the top tier declines after Oregon, New York and Maryland. The gap between rank 1 and rank 10 is about 1.7 percentage points of personal income, a large spread for a statewide burden measure.
Chart values: Oregon 4.76%, New York 4.65%, Maryland 4.28%, Delaware 3.62%, Massachusetts 3.45%, Minnesota 3.34%, Hawaii 3.20%, Kentucky 3.15%, Montana 3.05%, Indiana 3.05%.
Methodology
The ranking is based on the individual income tax burden component in WalletHub’s 2026 Tax Burden by State analysis. The burden concept compares taxes paid to total personal income in each state rather than comparing only statutory tax brackets.
What the percentage means
The indicator shows what share of residents’ personal income is absorbed by state and local individual income taxes. Values are shown as percentages and rounded to two decimal places.
Coverage and limits
The table contains 50 state rows and excludes the District of Columbia. Tied or near-zero values can reflect special tax bases, local income taxes or non-wage income taxes.
Full ranking: U.S. states by income tax burden
Use the controls to search, sort or limit the visible rows.
Showing 50 states.
| Income rank | State | Income tax burden | Total tax burden |
|---|---|---|---|
| 1 | Oregon | 4.76% | 9.46% |
| 2 | New York | 4.65% | 12.39% |
| 3 | Maryland | 4.28% | 9.70% |
| 4 | Delaware | 3.62% | 6.28% |
| 5 | Massachusetts | 3.45% | 8.82% |
| 6 | Minnesota | 3.34% | 9.08% |
| 7 | Hawaii | 3.20% | 13.30% |
| 8 | Kentucky | 3.15% | 8.76% |
| 9 | Montana | 3.05% | 7.29% |
| 10 | Indiana | 3.05% | 9.12% |
| 11 | California | 3.03% | 9.24% |
| 12 | Utah | 2.92% | 8.87% |
| 13 | West Virginia | 2.87% | 8.89% |
| 14 | Vermont | 2.75% | 11.10% |
| 15 | Maine | 2.71% | 10.01% |
| 16 | Connecticut | 2.69% | 9.00% |
| 17 | Pennsylvania | 2.65% | 8.47% |
| 18 | Virginia | 2.58% | 8.26% |
| 19 | Ohio | 2.54% | 9.05% |
| 20 | Georgia | 2.51% | 8.15% |
| 21 | North Carolina | 2.49% | 7.81% |
| 22 | New Jersey | 2.42% | 9.52% |
| 23 | Kansas | 2.40% | 9.20% |
| 24 | Illinois | 2.40% | 9.92% |
| 25 | Wisconsin | 2.39% | 8.12% |
| 26 | Missouri | 2.38% | 7.84% |
| 27 | Iowa | 2.36% | 9.21% |
| 28 | New Mexico | 2.25% | 10.75% |
| 29 | Alabama | 2.17% | 7.93% |
| 30 | Rhode Island | 2.16% | 9.29% |
| 31 | Nebraska | 2.11% | 8.16% |
| 32 | Michigan | 2.00% | 7.98% |
| 33 | South Carolina | 1.86% | 7.49% |
| 34 | Idaho | 1.84% | 7.04% |
| 35 | Arkansas | 1.81% | 8.44% |
| 36 | Oklahoma | 1.78% | 7.05% |
| 37 | Louisiana | 1.73% | 8.82% |
| 38 | Mississippi | 1.65% | 8.84% |
| 39 | Colorado | 1.43% | 7.56% |
| 40 | Arizona | 1.01% | 7.24% |
| 41 | North Dakota | 0.88% | 7.02% |
| 42 | New Hampshire | 0.13% | 5.38% |
| 43 | Washington | 0.13% | 8.47% |
| 44 | Tennessee | 0.00% | 6.21% |
| 45 | Alaska | 0.00% | 4.92% |
| 45 | Florida | 0.00% | 6.27% |
| 45 | Nevada | 0.00% | 8.37% |
| 45 | South Dakota | 0.00% | 6.38% |
| 45 | Texas | 0.00% | 7.69% |
| 45 | Wyoming | 0.00% | 6.70% |
Source: WalletHub 2026 Tax Burden by State, with full table values available through CPA Practice Advisor. Unit: percentage of total personal income. Coverage: 50 states; District of Columbia is excluded.
Insights from the income tax burden ranking
- The highest income-tax states are not all the highest total-tax states. Oregon ranks first for income-tax burden but ninth for total tax burden in the source table, because the overall ranking also includes property taxes and sales/excise taxes.
- New York and Maryland combine high income-tax burden with high total-tax burden. Both states sit near the top of the income-tax ranking and remain high in the overall burden table.
- Hawaii shows a mixed burden profile. It ranks seventh for income-tax burden but first for total tax burden because its sales and excise tax burden is especially high.
- No-income-tax states vary widely overall. Alaska has the lowest total burden in this dataset, while Texas and Nevada show much higher total burdens because other tax categories matter.
- The middle group is policy-sensitive. States around 2.0% to 2.6% can move meaningfully after bracket changes, local income-tax adjustments, deduction changes or shifts in personal income growth.
What the ranking means for readers
For households, this ranking is a comparison tool, not a personal tax calculator. A worker in Oregon or New York is in a state where income taxes take a larger share of statewide personal income than in most other states.
Relocation context
Moving from a high-income-tax state to a no-income-tax state can reduce paycheck withholding, but savings may be offset by higher property taxes, sales taxes, insurance costs, housing costs or lower wages.
Policy context
Some states fund services through broad income taxes; others rely on consumption, property, resource, tourism or business-related taxes. The ranking shows how tax structure, not only tax rate, shapes what residents ultimately pay.
FAQ
Is income tax burden the same as the top state income tax rate?
No. A top rate applies only to taxable income above a threshold. Income tax burden measures income-tax payments as a share of total personal income in the state. It is affected by income distribution, credits, deductions, local taxes and the types of income residents receive.
Why can a no-income-tax state still have a high total tax burden?
States still need revenue. If they do not rely on broad individual income taxes, they may rely more on property taxes, sales taxes, excise taxes, severance taxes, business taxes or tourism-related taxes. That is why the income-tax column and total-tax column can tell different stories.
Why do New Hampshire and Washington show small positive income-tax burden values?
The burden measure is broader than a wage-income-tax classification. Washington has no broad wage income tax but does tax certain capital gains. New Hampshire has no broad wage income tax, but narrow income-related collections can be treated differently in burden estimates than in statutory wage-tax summaries.
Can I use this ranking to estimate my own tax bill?
Only as a broad comparison. A household’s tax bill depends on filing status, income type, deductions, credits, dependents, retirement income rules, capital gains treatment and local taxes. A high-burden state may be less costly for a specific household, while a low-burden state may be expensive once housing and property taxes are included.
Why is this a 2026 analytical estimate?
The ranking uses WalletHub’s 2026 burden analysis available at the time of update. It is an analytical estimate of state tax burden, not a government accounting of final 2026 tax collections.
Why is District of Columbia not in the table?
The comparison is limited to U.S. states. District of Columbia has a distinct local-government structure and is excluded from the state-only table.
Sources
The ranking uses WalletHub 2026 tax-burden values, with the full table available through CPA Practice Advisor. The additional sources clarify personal income, tax-collection context and statutory income-tax structure.
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CPA Practice Advisor — 2026 WalletHub Tax Burden by State table
Source for the 50-state income-tax-burden values and total-tax-burden values.
https://www.cpapracticeadvisor.com/2026/03/31/2026-update-how-the-50-states-rank-by-tax-burden/180445/ -
WalletHub — 2026 Tax Burden by State
Analytical source for the 2026 state tax-burden estimates.
https://wallethub.com/edu/states-with-highest-lowest-tax-burden/20494 -
U.S. Census Bureau — 2025 State Government Tax Tables
Official state government tax collections by category.
https://www.census.gov/data/tables/2025/econ/stc/2025-annual.html -
U.S. Bureau of Economic Analysis — Personal Income by State
Official source for state personal income concepts and releases.
https://www.bea.gov/data/income-saving/personal-income-by-state -
Tax Foundation — 2026 State Individual Income Tax Rates and Brackets
Statutory context for no-income-tax states, flat-tax states, graduated-rate states, brackets and rate structures.
https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
