With Tax Day — April 15, 2020 — drawing ever closer, Americans from all corners of the country will be completing and submitting their 1040 forms to the Internal Revenue Service in the coming weeks and months. While every American is subject to the same federal tax code, state and local tax laws vary dramatically by region — and so does the overall financial burden of those taxes.
In addition to the federal income tax paid in April, most state governments also levy an income tax. And many state and local governments also levy property and sales taxes. All told, the typical American pays just over $5,000 a year in state and local taxes, equal to 9.8% of their estimated annual income. The national average, however, is not representative of the typical tax burden on a state level.
24/7 Wall St. reviewed the total tax payments as a share of income on a per capita basis to identify the states with the lowest and highest tax burden. Federal taxes were not included in the calculation.
Of the property, sales, and income taxes, property taxes account for the largest share of state and local government revenue on average nationwide. More so than other forms of taxes, property taxes are often set by local authorities, including cities, counties, and school boards. Still, state governments often establish parameters in order to keep property tax rates somewhat uniform. The states with the highest overall tax burdens tend to have higher than average property taxes. These are the states with the highest (and lowest) property taxes.Â
Most of the states with the lowest tax burden share is the lack of a statewide income tax. Each of the seven states that do not levy any form of personal income tax has a lower overall tax burden than the national average. While tax codes that impose little or no income tax tend to have a lower overall tax burden, the wealthiest residents typically benefit the most. Here is a look at the most tax-friendly states for the rich.
Click here to see the states where Americans are paying the most taxes
Click here to read our methodology
Source: mtnmichelle / Getty Images
50. Alaska
> Taxes paid as pct. of income: 7.2%
> Income per capita: $56,794 (9th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $2,120 (10th highest)
> General sales tax collections per capita: $316 (5th lowest)
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49. Tennessee
> Taxes paid as pct. of income: 7.6%
> Income per capita: $44,950 (15th lowest)
> Income tax collections per capita: $37 (8th lowest)
> Property tax collections per capita: $876 (6th lowest)
> General sales tax collections per capita: $1,393 (12th highest)
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Source: Ingo70 / Shutterstock.com
48. Florida
> Taxes paid as pct. of income: 7.6%
> Income per capita: $47,869 (24th lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,330 (22nd lowest)
> General sales tax collections per capita: $1,323 (16th highest)
Source: Majestic_Aerials / Getty Images
47. Oklahoma
> Taxes paid as pct. of income: 8.1%
> Income per capita: $43,634 (10th lowest)
> Income tax collections per capita: $794 (16th lowest)
> Property tax collections per capita: $730 (2nd lowest)
> General sales tax collections per capita: $1,185 (18th highest)
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46. Arizona
> Taxes paid as pct. of income: 8.2%
> Income per capita: $42,505 (9th lowest)
> Income tax collections per capita: $489 (11th lowest)
> Property tax collections per capita: $1,099 (17th lowest)
> General sales tax collections per capita: $1,371 (13th highest)
Source: Allard1 / Getty Images
45. Alabama
> Taxes paid as pct. of income: 8.3%
> Income per capita: $40,467 (4th lowest)
> Income tax collections per capita: $769 (15th lowest)
> Property tax collections per capita: $582 (the lowest)
> General sales tax collections per capita: $1,039 (20th lowest)
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Source: SeanXu / Getty Images
44. Wyoming
> Taxes paid as pct. of income: 8.3%
> Income per capita: $56,377 (10th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $2,089 (11th highest)
> General sales tax collections per capita: $1,116 (25th highest)
Source: eurobanks / Getty Images
43. Missouri
> Taxes paid as pct. of income: 8.4%
> Income per capita: $45,744 (18th lowest)
> Income tax collections per capita: $1,073 (25th highest)
> Property tax collections per capita: $1,039 (15th lowest)
> General sales tax collections per capita: $1,048 (21st lowest)
Source: Kruck20 / Getty Images
42. South Carolina
> Taxes paid as pct. of income: 8.4%
> Income per capita: $42,081 (7th lowest)
> Income tax collections per capita: $825 (18th lowest)
> Property tax collections per capita: $1,201 (19th lowest)
> General sales tax collections per capita: $760 (9th lowest)
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Source: jiawangkun / Getty Images
41. New Hampshire
> Taxes paid as pct. of income: 8.4%
> Income per capita: $58,397 (8th highest)
> Income tax collections per capita: $49 (9th lowest)
> Property tax collections per capita: $3,307 (the highest)
> General sales tax collections per capita: $0 (0 – the lowest)
Source: Sean Pavone / Getty Images
40. Georgia
> Taxes paid as pct. of income: 8.4%
> Income per capita: $44,536 (14th lowest)
> Income tax collections per capita: $1,054 (25th lowest)
> Property tax collections per capita: $1,161 (18th lowest)
> General sales tax collections per capita: $892 (12th lowest)
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Source: Gary Tognoni / Getty Images
39. Montana
> Taxes paid as pct. of income: 8.6%
> Income per capita: $45,312 (17th lowest)
> Income tax collections per capita: $1,119 (24th highest)
> Property tax collections per capita: $1,567 (22nd highest)
> General sales tax collections per capita: $0 (0 – the lowest)
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Source: JMichl / Getty Images
38. South Dakota
> Taxes paid as pct. of income: 8.6%
> Income per capita: $49,554 (22nd highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,621 (19th highest)
> General sales tax collections per capita: $1,648 (5th highest)
Source: Davel5957 / Getty Images
37. Indiana
> Taxes paid as pct. of income: 8.6%
> Income per capita: $45,225 (16th lowest)
> Income tax collections per capita: $909 (19th lowest)
> Property tax collections per capita: $1,041 (16th lowest)
> General sales tax collections per capita: $1,135 (22nd highest)
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Source: Sean Pavone / Getty Images
36. Virginia
> Taxes paid as pct. of income: 8.7%
> Income per capita: $55,306 (12th highest)
> Income tax collections per capita: $1,542 (9th highest)
> Property tax collections per capita: $1,652 (16th highest)
> General sales tax collections per capita: $642 (7th lowest)
35. Texas
> Taxes paid as pct. of income: 8.7%
> Income per capita: $47,929 (25th lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,872 (13th highest)
> General sales tax collections per capita: $1,426 (11th highest)
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34. Idaho
> Taxes paid as pct. of income: 8.8%
> Income per capita: $42,094 (8th lowest)
> Income tax collections per capita: $966 (21st lowest)
> Property tax collections per capita: $1,018 (13th lowest)
> General sales tax collections per capita: $963 (17th lowest)
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33. Colorado
> Taxes paid as pct. of income: 8.8%
> Income per capita: $55,335 (11th highest)
> Income tax collections per capita: $1,209 (15th highest)
> Property tax collections per capita: $1,542 (24th highest)
> General sales tax collections per capita: $1,339 (14th highest)
Source: Sean Pavone / Getty Images
32. North Carolina
> Taxes paid as pct. of income: 9.0%
> Income per capita: $44,180 (13th lowest)
> Income tax collections per capita: $1,177 (19th highest)
> Property tax collections per capita: $974 (10th lowest)
> General sales tax collections per capita: $1,026 (19th lowest)
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Source: benkrut / Getty Images
31. Michigan
> Taxes paid as pct. of income: 9.1%
> Income per capita: $46,258 (19th lowest)
> Income tax collections per capita: $1,005 (23rd lowest)
> Property tax collections per capita: $1,416 (23rd lowest)
> General sales tax collections per capita: $925 (15th lowest)
Source: Sean Pavone / Getty Images
30. Washington
> Taxes paid as pct. of income: 9.1%
> Income per capita: $58,550 (7th highest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,498 (25th lowest)
> General sales tax collections per capita: $2,476 (the highest)
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Source: TobinAkehurst / Getty Images
29. Utah
> Taxes paid as pct. of income: 9.2%
> Income per capita: $44,002 (12th lowest)
> Income tax collections per capita: $1,167 (21st highest)
> Property tax collections per capita: $1,037 (14th lowest)
> General sales tax collections per capita: $1,071 (22nd lowest)
Source: AndreyKrav / Getty Images
28. Kentucky
> Taxes paid as pct. of income: 9.5%
> Income per capita: $40,999 (5th lowest)
> Income tax collections per capita: $1,313 (13th highest)
> Property tax collections per capita: $831 (5th lowest)
> General sales tax collections per capita: $784 (11th lowest)
Source: sframephoto / Getty Images
27. Kansas
> Taxes paid as pct. of income: 9.5%
> Income per capita: $48,869 (24th highest)
> Income tax collections per capita: $800 (17th lowest)
> Property tax collections per capita: $1,552 (23rd highest)
> General sales tax collections per capita: $1,477 (9th highest)
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26. Nevada
> Taxes paid as pct. of income: 9.6%
> Income per capita: $46,914 (22nd lowest)
> Income tax collections per capita: $0 (tied – the lowest)
> Property tax collections per capita: $1,012 (11th lowest)
> General sales tax collections per capita: $1,846 (4th highest)
Source: Sean Pavone / Getty Images
25. Massachusetts
> Taxes paid as pct. of income: 9.6%
> Income per capita: $68,233 (2nd highest)
> Income tax collections per capita: $2,145 (4th highest)
> Property tax collections per capita: $2,434 (6th highest)
> General sales tax collections per capita: $909 (14th lowest)
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Source: Davel5957 / Getty Images
24. Arkansas
> Taxes paid as pct. of income: 9.6%
> Income per capita: $41,520 (6th lowest)
> Income tax collections per capita: $922 (20th lowest)
> Property tax collections per capita: $740 (3rd lowest)
> General sales tax collections per capita: $1,511 (8th highest)
Source: AndreyKrav / Getty Images
23. Delaware
> Taxes paid as pct. of income: 9.7%
> Income per capita: $50,350 (21st highest)
> Income tax collections per capita: $1,297 (14th highest)
> Property tax collections per capita: $923 (8th lowest)
> General sales tax collections per capita: $0 (0 – the lowest)
Source: SeanPavonePhoto / Getty Images
22. Pennsylvania
> Taxes paid as pct. of income: 9.7%
> Income per capita: $53,144 (16th highest)
> Income tax collections per capita: $1,339 (12th highest)
> Property tax collections per capita: $1,528 (25th highest)
> General sales tax collections per capita: $894 (13th lowest)
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Source: 4nadia / Getty Images
21. Oregon
> Taxes paid as pct. of income: 9.8%
> Income per capita: $48,372 (25th highest)
> Income tax collections per capita: $2,021 (6th highest)
> Property tax collections per capita: $1,487 (24th lowest)
> General sales tax collections per capita: $0 (0 – the lowest)
Source: grandriver / Getty Images
20. Louisiana
> Taxes paid as pct. of income: 9.9%
> Income per capita: $43,938 (11th lowest)
> Income tax collections per capita: $632 (13th lowest)
> Property tax collections per capita: $901 (7th lowest)
> General sales tax collections per capita: $1,851 (3rd highest)
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Source: Sean Pavone / Getty Images
19. Wisconsin
> Taxes paid as pct. of income: 9.9%
> Income per capita: $49,290 (23rd highest)
> Income tax collections per capita: $1,345 (11th highest)
> Property tax collections per capita: $1,655 (14th highest)
> General sales tax collections per capita: $969 (18th lowest)
Source: aceshot / Getty Images
18. Ohio
> Taxes paid as pct. of income: 10.0%
> Income per capita: $46,651 (21st lowest)
> Income tax collections per capita: $1,207 (16th highest)
> Property tax collections per capita: $1,316 (21st lowest)
> General sales tax collections per capita: $1,337 (15th highest)
Source: DenisTangneyJr / Getty Images
17. Nebraska
> Taxes paid as pct. of income: 10.1%
> Income per capita: $50,663 (20th highest)
> Income tax collections per capita: $1,162 (22nd highest)
> Property tax collections per capita: $1,957 (12th highest)
> General sales tax collections per capita: $1,167 (21st highest)
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Source: Tiago_Fernandez / Getty Images
16. Mississippi
> Taxes paid as pct. of income: 10.1%
> Income per capita: $36,375 (the lowest)
> Income tax collections per capita: $614 (12th lowest)
> Property tax collections per capita: $1,017 (12th lowest)
> General sales tax collections per capita: $1,180 (20th highest)
Source: aheflin / Getty Images
15. West Virginia
> Taxes paid as pct. of income: 10.2%
> Income per capita: $38,644 (2nd lowest)
> Income tax collections per capita: $998 (22nd lowest)
> Property tax collections per capita: $948 (9th lowest)
> General sales tax collections per capita: $758 (8th lowest)
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Source: Robert Campbell / Wikimedia Commons
14. California
> Taxes paid as pct. of income: 10.3%
> Income per capita: $60,156 (6th highest)
> Income tax collections per capita: $2,137 (5th highest)
> Property tax collections per capita: $1,607 (20th highest)
> General sales tax collections per capita: $1,246 (17th highest)
Source: SeanPavonePhoto / Getty Images
13. Maryland
> Taxes paid as pct. of income: 10.4%
> Income per capita: $60,512 (5th highest)
> Income tax collections per capita: $2,390 (2nd highest)
> Property tax collections per capita: $1,623 (18th highest)
> General sales tax collections per capita: $765 (10th lowest)
Source: Dean_Fikar / Getty Images
12. New Mexico
> Taxes paid as pct. of income: 10.4%
> Income per capita: $39,521 (3rd lowest)
> Income tax collections per capita: $640 (14th lowest)
> Property tax collections per capita: $792 (4th lowest)
> General sales tax collections per capita: $1,604 (6th highest)
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Source: Davel5957 / Getty Images
11. Iowa
> Taxes paid as pct. of income: 10.5%
> Income per capita: $47,458 (23rd lowest)
> Income tax collections per capita: $1,196 (17th highest)
> Property tax collections per capita: $1,632 (17th highest)
> General sales tax collections per capita: $1,128 (23rd highest)
Source: Sean Pavone / Getty Images
10. Connecticut
> Taxes paid as pct. of income: 10.6%
> Income per capita: $72,213 (the highest)
> Income tax collections per capita: $2,227 (3rd highest)
> Property tax collections per capita: $3,020 (3rd highest)
> General sales tax collections per capita: $1,185 (19th highest)
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Source: SeanPavonePhoto / Getty Images
9. Rhode Island
> Taxes paid as pct. of income: 10.6%
> Income per capita: $52,379 (18th highest)
> Income tax collections per capita: $1,173 (20th highest)
> Property tax collections per capita: $2,407 (7th highest)
> General sales tax collections per capita: $943 (16th lowest)
Source: pabradyphoto / Getty Images
8. Illinois
> Taxes paid as pct. of income: 10.7%
> Income per capita: $53,943 (14th highest)
> Income tax collections per capita: $1,037 (24th lowest)
> Property tax collections per capita: $2,239 (8th highest)
> General sales tax collections per capita: $1,127 (24th highest)
Source: SeanPavonePhoto / Getty Images
7. New Jersey
> Taxes paid as pct. of income: 10.7%
> Income per capita: $64,924 (4th highest)
> Income tax collections per capita: $1,570 (8th highest)
> Property tax collections per capita: $3,276 (2nd highest)
> General sales tax collections per capita: $1,079 (23rd lowest)
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Source: AndreyKrav / Getty Images
6. Minnesota
> Taxes paid as pct. of income: 11.2%
> Income per capita: $54,919 (13th highest)
> Income tax collections per capita: $1,968 (7th highest)
> Property tax collections per capita: $1,599 (21st highest)
> General sales tax collections per capita: $1,097 (25th lowest)
Source: SeanPavonePhoto / Getty Images
5. Maine
> Taxes paid as pct. of income: 11.4%
> Income per capita: $46,570 (20th lowest)
> Income tax collections per capita: $1,150 (23rd highest)
> Property tax collections per capita: $2,138 (9th highest)
> General sales tax collections per capita: $1,080 (24th lowest)
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Source: DenisTangneyJr / Getty Images
4. Vermont
> Taxes paid as pct. of income: 11.6%
> Income per capita: $51,976 (19th highest)
> Income tax collections per capita: $1,191 (18th highest)
> Property tax collections per capita: $2,670 (5th highest)
> General sales tax collections per capita: $627 (6th lowest)
Source: okimo / Getty Images
3. Hawaii
> Taxes paid as pct. of income: 12.5%
> Income per capita: $53,145 (15th highest)
> Income tax collections per capita: $1,471 (10th highest)
> Property tax collections per capita: $1,236 (20th lowest)
> General sales tax collections per capita: $2,431 (2nd highest)
Source: gabetcarlson / Getty Images
2. North Dakota
> Taxes paid as pct. of income: 12.7%
> Income per capita: $52,669 (17th highest)
> Income tax collections per capita: $423 (10th lowest)
> Property tax collections per capita: $1,654 (15th highest)
> General sales tax collections per capita: $1,476 (10th highest)
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Source: Shaunfrombrooklyn / Wikimedia Commons
1. New York
> Taxes paid as pct. of income: 13.8%
> Income per capita: $65,644 (3rd highest)
> Income tax collections per capita: $2,877 (the highest)
> Property tax collections per capita: $2,902 (4th highest)
> General sales tax collections per capita: $1,551 (7th highest)
Methodology
To determine the states where Americans are paying the most taxes, 24/7 Wall St. calculated the state and local tax burdens as a percentage of personal income for all 50 states..
Data on state and local tax collections, including data on individual income, property, and general sales tax collections, came from the U.S. Census Bureau’s 2017 Census of Governments. Data on personal income and population, which were used to calculate tax collection per capita, came from the Bureau of Economic Analysis and are for 2017.
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