State tax ranking · 2026
Which states have the lowest income-tax burden?
This page separates states with no wage income tax from the lowest taxing states, then shows the computed state-tax line at $50,000, $100,000, and $200,000.
The short answer
9 jurisdictions take $0 from wage income at $100K. Among states that do tax wages, North Dakota has the smallest state-income-tax line: about $690.
- 9
- states with $0 wage income tax
- $690
- North Dakota at $100K
- $0
- lowest taxing at $50K
- $2,640
- lowest taxing at $200K
Single filer, standard deduction, wage income only. This is not a ranking of total cost of living or a relocation recommendation.
States with no wage income tax
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Their $100K state-tax line is $0; other taxes and living costs can still differ.
Lowest taxing state
North Dakota
$690 at $100K
Lowest taxing states at $100K
The no-tax group is intentionally excluded from this chart so the difference among states that do levy income tax remains visible.
The bar to make this list
Where the #12 cutoff sits among all 42 taxing states, not just the 12 shown above.
Distribution of the $100K state-tax line across 42 taxing states
Bucketed in $500 bands, no-tax states excluded
$3,570 Lower than most lower than 71% of 42 taxing states
taxing states, bucketed by value
Each bar is a $0.5K-wide band; taller bars hold more taxing states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source State Department of Revenue schedules · IRS Rev. Proc. 2025-32 · 2026 tax year
Lowest-tax states comparison
These rows answer the wage-income question at 3 reference salaries. The full comparison remains available for all 51 jurisdictions.
| # | State | $50K | $100K | $200K | Tax type |
|---|---|---|---|---|---|
| 1 | Alaska | $0 | $0 | $0 | none |
| 2 | Florida | $0 | $0 | $0 | none |
| 3 | Nevada | $0 | $0 | $0 | none |
| 4 | New Hampshire | $0 | $0 | $0 | none |
| 5 | South Dakota | $0 | $0 | $0 | none |
| 6 | Tennessee | $0 | $0 | $0 | none |
| 7 | Texas | $0 | $0 | $0 | none |
| 8 | Washington | $0 | $0 | $0 | none |
| 9 | Wyoming | $0 | $0 | $0 | none |
| 10 | North Dakota | $0 | $690 | $2,640 | graduated |
| 11 | Arizona | $845 | $2,100 | $4,600 | flat |
| 12 | Ohio † (local income tax not included) | $930 | $2,310 | $5,060 | flat |
| 13 | Louisiana | $1,015 | $2,520 | $5,520 | flat |
| 14 | Indiana † (local income tax not included) | $1,445 | $2,920 | $5,880 | flat |
| 15 | Kentucky | $1,185 | $2,940 | $6,440 | flat |
| 16 | Pennsylvania † (local income tax not included) | $1,535 | $3,070 | $6,140 | flat |
| 17 | Iowa | $1,290 | $3,190 | $6,980 | flat |
| 18 | North Carolina | $1,355 | $3,350 | $7,340 | flat |
| 19 | Mississippi | $1,355 | $3,360 | $7,360 | flat |
| 20 | Rhode Island | $1,455 | $3,400 | $8,180 | graduated |
† Local income tax not included: Ohio (cities and school districts may add local income taxes); Indiana (counties add a local income tax); Pennsylvania (localities add an earned income tax). These figures are the state layer only for every state; other states also have local levies that are not modeled at all. See the methodology.
Need another income, filing status, or state? Use the take-home calculator; compare the entire data set on the state comparison page.
Why “no income tax” is not “no cost”
This ranking covers only the state wage-income-tax line. Property taxes, sales taxes, housing, credits, and city taxes are outside the calculation, so it is not a total-cost-of-living ranking.
How low-tax states still vary
Flat rates and graduated schedules can converge at one income and diverge at another. The 3-column table makes that uncertainty visible instead of assigning a blanket “best” state.
What to do with this list
Low or no state tax is one input, not the whole cost-of-living picture.
- Run your own income through every one of the 51 jurisdictions, at any salary or filing status. Calculate my take-home
- See the states that take the most instead, for the full spread. Highest tax states
- Read why 9 states can charge $0 on wage income at all. States with no income tax
2026 tax year figures from each state's own Department of Revenue schedule; the calculator adjusts for your exact filing status.