All 51 states ranked: The $65,000 single filer, 2022
Ranked by what this taxpayer actually owes in state income tax — not by top marginal rate. Every figure is computed from the same tables that power the calculator.
The $65,000 single filer. One W-2, no dependents, takes the standard deduction. The entry point, and close to the median full-time wage. Gross income $65,000.
New Jersey has the 47th-lowest top marginal rate (10.75%), yet ranks 16th cheapest for this taxpayer at $2,044. Where a bracket starts, and what the standard deduction and exemptions shelter first, move the real number far more than the rate at the top of the schedule — which almost nobody reaches.
The full ranking
| # | Jurisdiction | State tax | Effective rate | Top rate | Rank by top rate |
|---|---|---|---|---|---|
| 1 | Alaska | $0 | 0.00% | 0.00% | 1 |
| 1 | Florida | $0 | 0.00% | 0.00% | 1 |
| 1 | Nevada | $0 | 0.00% | 0.00% | 1 |
| 1 | New Hampshire | $0 | 0.00% | 0.00% | 1 |
| 1 | South Dakota | $0 | 0.00% | 0.00% | 1 |
| 1 | Tennessee | $0 | 0.00% | 0.00% | 1 |
| 1 | Texas | $0 | 0.00% | 0.00% | 1 |
| 1 | Washington | $0 | 0.00% | 0.00% | 1 |
| 1 | Wyoming | $0 | 0.00% | 0.00% | 1 |
| 10 | North Dakota | $669 | 1.03% | 2.90% | 10 |
| 11 | Ohio | $1,095 | 1.68% | 3.99% | 14 |
| 12 | Arizona | $1,428 | 2.20% | 2.98% | 11 |
| 13 | Rhode Island | $1,926 | 2.96% | 5.99% | 33 |
| 14 | Louisiana | $1,990 | 3.06% | 4.25% | 15 |
| 15 | Pennsylvania | $1,996 | 3.07% | 3.07% | 12 |
| 16 | New Jersey | $2,044 | 3.14% | 10.75% | 47 |
| 17 | Indiana | $2,067 | 3.18% | 3.23% | 13 |
| 18 | Vermont | $2,194 | 3.38% | 8.75% | 44 |
| 19 | New Mexico | $2,271 | 3.49% | 5.90% | 32 |
| 20 | Colorado | $2,290 | 3.52% | 4.40% | 17 |
| 21 | California | $2,399 | 3.69% | 12.30% | 51 |
| 22 | Mississippiprov | $2,535 | 3.90% | 5.00% | 22 |
| 23 | Michigan | $2,550 | 3.92% | 4.25% | 15 |
| 24 | Missouri | $2,575 | 3.96% | 5.30% | 26 |
| 25 | Oklahoma | $2,597 | 4.00% | 4.75% | 18 |
| 26 | North Carolina | $2,607 | 4.01% | 4.99% | 21 |
| 27 | South Carolina | $2,726 | 4.19% | 6.50% | 35 |
| 28 | Maryland | $2,769 | 4.26% | 5.75% | 29 |
| 29 | Wisconsin | $2,818 | 4.34% | 7.65% | 42 |
| 30 | Kansas | $2,920 | 4.49% | 5.70% | 27 |
| 31 | Delaware | $2,949 | 4.54% | 6.60% | 37 |
| 32 | West Virginia | $2,970 | 4.57% | 6.50% | 35 |
| 33 | District of Columbia | $2,983 | 4.59% | 10.75% | 47 |
| 34 | Nebraskaprov | $2,991 | 4.60% | 6.84% | 39 |
| 35 | Alabama | $3,010 | 4.63% | 5.00% | 22 |
| 36 | Virginia | $3,020 | 4.65% | 5.75% | 29 |
| 37 | Massachusetts | $3,030 | 4.66% | 5.00% | 22 |
| 38 | Illinois | $3,097 | 4.77% | 4.95% | 20 |
| 39 | Georgiaprov | $3,099 | 4.77% | 5.75% | 29 |
| 40 | Kentucky | $3,112 | 4.79% | 5.00% | 22 |
| 41 | New York | $3,121 | 4.80% | 10.90% | 49 |
| 42 | Idahoprov | $3,123 | 4.80% | 6.00% | 34 |
| 43 | Connecticut | $3,125 | 4.81% | 6.99% | 40 |
| 44 | Minnesotaprov | $3,136 | 4.82% | 9.85% | 45 |
| 45 | Utah | $3,153 | 4.85% | 4.85% | 19 |
| 46 | Montana | $3,259 | 5.01% | 6.75% | 38 |
| 47 | Arkansasprov | $3,316 | 5.10% | 5.70% | 27 |
| 48 | Iowa | $3,435 | 5.29% | 8.53% | 43 |
| 49 | Maine | $4,211 | 6.48% | 7.15% | 41 |
| 50 | Hawaii | $4,435 | 6.82% | 11.00% | 50 |
| 51 | Oregon | $5,212 | 8.02% | 9.90% | 46 |
What this includes. State and District of Columbia personal income tax only, for a single filer taking the standard deduction where one is offered. Federal tax is excluded, because it is the same everywhere and would compress the differences this page exists to show.
What it excludes. Local income taxes (New York City, Yonkers, and local levies in Ohio, Pennsylvania and Maryland), payroll taxes, sales tax, and property tax. An income tax ranking is not a total tax burden ranking. See methodology.
6 of 51 jurisdictions carry provisional 2022 figures, marked prov above — enacted law that the revenue department has not yet published tables for, or a prior year carried forward. Track them on the 2022 data status board.
- The $120,000 household — The calculator models single filers only. This persona needs joint-filing support, which is in progress.
- The $250,000 household with a $40,000 Schedule C — The calculator models single filers only. This persona needs joint-filing support, which is in progress.
- The $85,000 retiree — Needs joint filing plus Social Security and pension treatment, which vary widely by state and are not yet modeled.