All 51 states ranked: The $65,000 single filer, 2025
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: close to the median full-time wage, and the 75th percentile of single-filer returns. Gross income $65,000.
California has the highest top marginal rate in the country (13.30%), yet ranks 19th cheapest for this taxpayer at $1,975. 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 | Washingtongaps | $0 | 0.00% | 0.00% | 1 |
| 1 | Wyoming | $0 | 0.00% | 0.00% | 1 |
| 10 | North Dakotagaps | $15 | 0.02% | 2.50% | 10 |
| 11 | Ohiogaps | $1,012 | 1.56% | 3.13% | 15 |
| 12 | Arizonagaps | $1,231 | 1.89% | 2.50% | 10 |
| 13 | Louisianagaps | $1,575 | 2.42% | 3.00% | 12 |
| 14 | Vermontgaps | $1,830 | 2.82% | 8.75% | 43 |
| 15 | Rhode Islandgaps | $1,838 | 2.83% | 5.99% | 36 |
| 16 | Iowaengine withholds | $1,872 | 2.88% | 3.80% | 16 |
| 17 | New Mexicogaps | $1,906 | 2.93% | 5.90% | 34 |
| 18 | Indianaengine withholds | $1,920 | 2.95% | 3.00% | 12 |
| 19 | Californiagaps | $1,975 | 3.04% | 13.30% | 51 |
| 20 | Arkansasprovgaps | $1,990 | 3.06% | 3.90% | 17 |
| 21 | Pennsylvaniagaps | $1,996 | 3.07% | 3.07% | 14 |
| 22 | New Jerseygaps | $2,044 | 3.14% | 10.75% | 47 |
| 23 | Mississippigaps | $2,055 | 3.16% | 4.40% | 21 |
| 24 | Missourigaps | $2,139 | 3.29% | 4.70% | 24 |
| 25 | Coloradogaps | $2,167 | 3.33% | 4.40% | 21 |
| 26 | West Virginiagaps | $2,198 | 3.38% | 4.82% | 26 |
| 27 | North Carolinagaps | $2,221 | 3.42% | 4.25% | 19 |
| 28 | South Carolinagaps | $2,313 | 3.56% | 6.00% | 37 |
| 29 | Idahogaps | $2,355 | 3.62% | 5.30% | 31 |
| 30 | Wisconsingaps | $2,429 | 3.74% | 7.65% | 42 |
| 31 | Nebraskagaps | $2,455 | 3.78% | 5.20% | 30 |
| 32 | Kentuckygaps | $2,469 | 3.80% | 4.00% | 18 |
| 33 | Michigangaps | $2,516 | 3.87% | 4.25% | 19 |
| 34 | Oklahomagaps | $2,597 | 4.00% | 4.75% | 25 |
| 35 | Montanagaps | $2,653 | 4.08% | 5.90% | 34 |
| 36 | Marylandengine withholds | $2,724 | 4.19% | 6.50% | 38 |
| 37 | Georgiagaps | $2,751 | 4.23% | 5.19% | 29 |
| 38 | Connecticutgaps | $2,825 | 4.35% | 6.99% | 40 |
| 39 | Kansasgaps | $2,827 | 4.35% | 5.58% | 32 |
| 40 | District of Columbiagaps | $2,850 | 4.38% | 10.75% | 47 |
| 41 | Utahgaps | $2,925 | 4.50% | 4.50% | 23 |
| 42 | Minnesotagaps | $2,931 | 4.51% | 9.85% | 45 |
| 43 | Delawaregaps | $2,949 | 4.54% | 6.60% | 39 |
| 44 | New Yorkgaps | $2,970 | 4.57% | 10.90% | 49 |
| 45 | Virginiagaps | $2,977 | 4.58% | 5.75% | 33 |
| 46 | Alabamagaps | $3,010 | 4.63% | 5.00% | 28 |
| 47 | Massachusettsgaps | $3,030 | 4.66% | 9.00% | 44 |
| 48 | Illinoisgaps | $3,076 | 4.73% | 4.95% | 27 |
| 49 | Mainegaps | $3,120 | 4.80% | 7.15% | 41 |
| 50 | Hawaiigaps | $3,497 | 5.38% | 11.00% | 50 |
| 51 | Oregongaps | $5,129 | 7.89% | 9.90% | 46 |
These are estimated figures from the bracket tables, not from the return engine. TaxMath computes state tax two ways. This page ranks the bracket comparator’s figures, which model rate schedules and a standard deduction for a single filer. The return engine computes a full resident return and keeps a coverage matrix of what it does not yet model — and for 2025 the two do not agree everywhere.
Of the 51 jurisdictions the engine can compute for 2025, its own gate would permit ranking 8 and would withhold a figure entirely for 30. This page ranks all 51 at an exact dollar figure. A rank is a claim of ordering, and the engine will not make that claim for a number it knows is missing a mechanism.
IA, IN, MD are the sharpest case. Each has a local income tax that rides the state return itself — county tax in Indiana, county and Baltimore City tax in Maryland, school district surtax in Iowa, and New York City, Yonkers and the MCTMT in New York. The engine refuses to state a total for them at all, because a total missing a third of what the state charges is worse than no total. The figures above do not include those levies.
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.
1 of 51 jurisdictions carry provisional 2025 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 2025 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.