All 51 states ranked: The $185,000 filer with investment income, 2023
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 $185,000 filer with investment income. $185,000 of wages plus $15,000 of long-term capital gains, standard deduction. Where state capital gains treatment starts to bite. Modeled as a single filer. Gross income $200,000.
Rhode Island has the 34th-lowest top marginal rate (5.99%), yet ranks 18th cheapest for this taxpayer at $8,295. 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 | $2,641 | 1.32% | 2.50% | 10 |
| 11 | Arizona | $4,560 | 2.28% | 2.50% | 10 |
| 12 | Ohio | $5,703 | 2.85% | 3.75% | 14 |
| 13 | Pennsylvania | $6,140 | 3.07% | 3.07% | 12 |
| 14 | Indiana | $6,269 | 3.13% | 3.15% | 13 |
| 15 | Louisiana | $7,728 | 3.86% | 4.25% | 16 |
| 16 | Michigan | $7,881 | 3.94% | 4.05% | 15 |
| 17 | Colorado | $8,191 | 4.10% | 4.40% | 17 |
| 18 | Rhode Island | $8,295 | 4.15% | 5.99% | 34 |
| 19 | New Mexico | $8,548 | 4.27% | 5.90% | 33 |
| 20 | Kentucky | $8,866 | 4.43% | 4.50% | 18 |
| 21 | North Carolina | $8,894 | 4.45% | 4.75% | 20 |
| 22 | Oklahoma | $9,010 | 4.50% | 4.75% | 20 |
| 23 | Missouri | $9,032 | 4.52% | 4.95% | 22 |
| 24 | Mississippiprov | $9,085 | 4.54% | 5.00% | 24 |
| 25 | West Virginia | $9,249 | 4.62% | 5.12% | 26 |
| 26 | Utah | $9,300 | 4.65% | 4.65% | 19 |
| 27 | Alabama | $9,760 | 4.88% | 5.00% | 24 |
| 28 | Illinois | $9,780 | 4.89% | 4.95% | 22 |
| 29 | Massachusetts | $9,780 | 4.89% | 9.00% | 44 |
| 30 | Maryland | $9,870 | 4.93% | 5.75% | 29 |
| 31 | Wisconsin | $9,989 | 4.99% | 7.65% | 42 |
| 32 | Arkansas | $10,216 | 5.11% | 5.50% | 27 |
| 33 | Idaho | $10,536 | 5.27% | 5.80% | 32 |
| 34 | New Jersey | $10,550 | 5.28% | 10.75% | 47 |
| 35 | Kansas | $10,615 | 5.31% | 5.70% | 28 |
| 36 | Iowa | $10,655 | 5.33% | 6.00% | 35 |
| 37 | Virginia | $10,783 | 5.39% | 5.75% | 29 |
| 38 | Georgiaprov | $10,862 | 5.43% | 5.75% | 29 |
| 39 | New York | $10,952 | 5.48% | 10.90% | 49 |
| 40 | Connecticut | $11,050 | 5.53% | 6.99% | 40 |
| 41 | Vermont | $11,343 | 5.67% | 8.75% | 43 |
| 42 | South Carolinaprov | $11,491 | 5.75% | 6.40% | 36 |
| 43 | Nebraskaprov | $11,802 | 5.90% | 6.64% | 38 |
| 44 | Delaware | $11,859 | 5.93% | 6.60% | 37 |
| 45 | Montana | $12,270 | 6.14% | 6.75% | 39 |
| 46 | Minnesotaprov | $13,198 | 6.60% | 9.85% | 45 |
| 47 | Maine | $13,835 | 6.92% | 7.15% | 41 |
| 48 | District of Columbia | $14,223 | 7.11% | 10.75% | 47 |
| 49 | California | $14,754 | 7.38% | 12.30% | 51 |
| 50 | Hawaii | $15,746 | 7.87% | 11.00% | 50 |
| 51 | Oregon | $17,820 | 8.91% | 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.
5 of 51 jurisdictions carry provisional 2023 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 2023 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.