New York Tops U.S. With $12,685 in Per Capita Taxes, The Lowest Is Just $4,722

The federal government of the United States brought in over $4.9 trillion in fiscal 2024—more than the combined revenue of the top 14 Fortune 500 companies that year. The bulk of revenue collected by the federal government in any given year comes from taxes on income, corporations, and the sale of certain consumer products. State and local governments operate in a similar way, albeit on a slightly smaller scale. 

Across the country, state and local governments collectively reported nearly $2.1 trillion in tax revenue last year. These taxes were levied on residents of applicable public jurisdictions, in addition to federal taxes. But while all Americans are subject to the same federal tax code, state and local governments have broad authority to set their own tax policies. As a result, Americans in some parts of the country pay much more in state and local taxes than others.

Using data from the Tax Foundation’s Facts & Figures 2025 report, 24/7 Wall St. identified the states where Americans are paying the most in taxes. We ranked all 50 states on per capita state and local tax collections in fiscal 2022, the most recent year of available data. Supplemental data on state and local tax revenue by source is also from the Facts & Figures report.

Depending on the state, per capita tax collections range from less than $5,000 to over $12,000. In most states, the largest share of combined state and local tax revenue comes from taxes on either income or property. Across all 50 states, property taxes account for 27.4% of all state and local tax revenue and income taxes account for 25.4%. (Here is a look at the U.S. counties with the lowest property tax rates.)

Notably, all Americans are subject to property taxes, with rates that can vary considerably even within a single state. However, more than half a dozen states—including Florida, Nevada, Tennessee, and Texas—do not tax income. These states make up for lost income tax revenue through other channels, such as sales taxes designed to take advantage of a strong tourism industry, but overall tax burdens tend to be lower in places that do not tax income. Of the eight states with no individual income tax, per capita tax collections are below the national average in all except one. (Here is a look at the American seniors who are being left behind by the Trump tax cuts.)

These are the states where Americans are paying the most in taxes.

Why It Matters

As is the case with the federal government, taxes are also the lifeblood of state and local governments, which have broad authority to set their own revenue policies. As a result, exactly how much Americans pay to their local and state governments every year depends to a large extent on where they live. And in some parts of the country, taxes pose a serious financial burden.

50. Alabama

• State and local per capita tax collections in fiscal 2022: $4,722
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 31.1%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 26.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 21.9%
• 4th largest source of state and local tax revenue, fiscal 2022: Property, 14.8%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 6.1%

49. Tennessee

• State and local per capita tax collections in fiscal 2022: $4,731
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 45.8%
• 2nd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 24.5%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 20.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 9.0%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

48. Mississippi

Mississippi State Capitol, Jackson, Mississippi (BY-SA 2.0) by Ken Lund

• State and local per capita tax collections in fiscal 2022: $4,767
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 34.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 25.7%
• 3rd largest source of state and local tax revenue, fiscal 2022: Individual Income, 18.1%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 17.2%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 5.1%

47. Florida

• State and local per capita tax collections in fiscal 2022: $4,914
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 39.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 34.3%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 23.0%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.5%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

46. Missouri

• State and local per capita tax collections in fiscal 2022: $4,979
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 30.6%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 27.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 26.5%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 12.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 2.8%

45. Oklahoma

• State and local per capita tax collections in fiscal 2022: $5,038
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 31.9%
• 2nd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 24.8%
• 3rd largest source of state and local tax revenue, fiscal 2022: Individual Income, 20.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Property, 18.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.0%

44. South Carolina

• State and local per capita tax collections in fiscal 2022: $5,052
• Largest source of state and local tax revenue, fiscal 2022: Property, 28.6%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 25.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 23.9%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 17.0%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.5%

43. South Dakota

Panorama of Rapid City, South Dakota, USA (Shutterstock.com) by Sopotnicki

• State and local per capita tax collections in fiscal 2022: $5,091
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 43.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 33.3%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 22.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 1.3%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

42. Idaho

Blue night sky over Boise Idaho with moon (BY 2.0) by Knowles Gallery

• State and local per capita tax collections in fiscal 2022: $5,173
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 29.4%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 26.1%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 21.0%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 13.1%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 10.5%

41. Kentucky

• State and local per capita tax collections in fiscal 2022: $5,223
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 34.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 21.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 19.5%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 18.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 6.1%

40. Arizona

• State and local per capita tax collections in fiscal 2022: $5,232
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 42.6%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 24.2%
• 3rd largest source of state and local tax revenue, fiscal 2022: Individual Income, 19.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 10.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.1%

39. Georgia

• State and local per capita tax collections in fiscal 2022: $5,262
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 32.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 27.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 24.5%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 11.2%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.4%

38. Michigan

• State and local per capita tax collections in fiscal 2022: $5,281
• Largest source of state and local tax revenue, fiscal 2022: Property, 32.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 25.6%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 23.0%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 15.8%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.4%

37. Arkansas

• State and local per capita tax collections in fiscal 2022: $5,289
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 39.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 23.1%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 16.4%
• 4th largest source of state and local tax revenue, fiscal 2022: Property, 16.3%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 5.1%

36. West Virginia

• State and local per capita tax collections in fiscal 2022: $5,335
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 30.6%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 26.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 20.7%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 18.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.9%

35. North Carolina

• State and local per capita tax collections in fiscal 2022: $5,335
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 31.1%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 27.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 22.0%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 16.6%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 2.9%

34. Texas

• State and local per capita tax collections in fiscal 2022: $5,469
• Largest source of state and local tax revenue, fiscal 2022: Property, 41.1%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 36.3%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 22.6%
• 4th largest source of state and local tax revenue, fiscal 2022: N/A
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

33. Louisiana

• State and local per capita tax collections in fiscal 2022: $5,497
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 40.8%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 18.8%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 18.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Individual Income, 17.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.1%

32. Ohio

• State and local per capita tax collections in fiscal 2022: $5,741
• Largest source of state and local tax revenue, fiscal 2022: Property, 28.1%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 27.6%
• 3rd largest source of state and local tax revenue, fiscal 2022: Individual Income, 26.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 17.3%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 0.6%

31. Indiana

• State and local per capita tax collections in fiscal 2022: $5,768
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 32.9%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 26.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 21.8%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 15.0%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.9%

30. Montana

• State and local per capita tax collections in fiscal 2022: $5,842
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 36.7%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 33.1%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 25.7%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.5%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

29. New Hampshire

• State and local per capita tax collections in fiscal 2022: $5,949
• Largest source of state and local tax revenue, fiscal 2022: Property, 61.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 22.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Corporate Income, 14.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Individual Income, 1.9%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

28. Wisconsin

• State and local per capita tax collections in fiscal 2022: $5,953
• Largest source of state and local tax revenue, fiscal 2022: Property, 30.8%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 25.6%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 21.5%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 13.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 8.3%

27. Nevada

• State and local per capita tax collections in fiscal 2022: $6,196
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 44.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 34.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 21.8%
• 4th largest source of state and local tax revenue, fiscal 2022: N/A
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

26. Wyoming

• State and local per capita tax collections in fiscal 2022: $6,264
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 36.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 34.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 29.7%
• 4th largest source of state and local tax revenue, fiscal 2022: N/A
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

25. Utah

• State and local per capita tax collections in fiscal 2022: $6,277
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 32.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 29.2%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 21.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 12.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.4%

24. Kansas

• State and local per capita tax collections in fiscal 2022: $6,326
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 29.4%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 28.5%
• 3rd largest source of state and local tax revenue, fiscal 2022: Individual Income, 26.0%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 11.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.7%

23. Iowa

• State and local per capita tax collections in fiscal 2022: $6,375
• Largest source of state and local tax revenue, fiscal 2022: Property, 31.3%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 24.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 23.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 15.9%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.2%

22. Pennsylvania

• State and local per capita tax collections in fiscal 2022: $6,644
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 27.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 25.8%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 22.3%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 18.3%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 6.7%

21. Nebraska

City of Omaha, Nebraska Skylin... (CC BY 2.0) by Tony Webster from Minneapolis, Minnesota, United States

• State and local per capita tax collections in fiscal 2022: $6,732
• Largest source of state and local tax revenue, fiscal 2022: Property, 33.7%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 24.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 23.7%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 12.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 5.4%

20. Virginia

• State and local per capita tax collections in fiscal 2022: $6,845
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 33.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 29.5%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 19.1%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 14.8%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.3%

19. Alaska

• State and local per capita tax collections in fiscal 2022: $6,915
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 51.7%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 34.5%
• 3rd largest source of state and local tax revenue, fiscal 2022: Corporate Income, 8.1%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 5.7%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

18. Oregon

• State and local per capita tax collections in fiscal 2022: $6,920
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 40.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 27.2%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 22.2%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 5.9%
• 5th largest source of state and local tax revenue, fiscal 2022: General Sales, 4.1%

17. Rhode Island

• State and local per capita tax collections in fiscal 2022: $7,000
• Largest source of state and local tax revenue, fiscal 2022: Property, 36.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 25.2%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 19.5%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 15.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.8%

16. Maine

• State and local per capita tax collections in fiscal 2022: $7,216
• Largest source of state and local tax revenue, fiscal 2022: Property, 35.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 25.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 21.7%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 12.6%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.2%

15. Colorado

• State and local per capita tax collections in fiscal 2022: $7,263
• Largest source of state and local tax revenue, fiscal 2022: Property, 29.3%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 27.6%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 25.6%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 14.0%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.6%

14. Washington

• State and local per capita tax collections in fiscal 2022: $7,431
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 48.3%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 26.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 24.8%
• 4th largest source of state and local tax revenue, fiscal 2022: N/A
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

13. Delaware

• State and local per capita tax collections in fiscal 2022: $7,693
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 47.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 30.9%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 15.1%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 6.5%
• 5th largest source of state and local tax revenue, fiscal 2022: N/A

12. New Mexico

• State and local per capita tax collections in fiscal 2022: $7,752
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 37.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 32.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 14.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Individual Income, 13.2%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.0%

11. Maryland

• State and local per capita tax collections in fiscal 2022: $8,048
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 39.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 23.2%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 19.7%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 13.3%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.3%

10. Minnesota

• State and local per capita tax collections in fiscal 2022: $8,050
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 32.9%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 23.8%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 16.7%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 16.4%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 10.3%

9. Illinois

• State and local per capita tax collections in fiscal 2022: $8,148
• Largest source of state and local tax revenue, fiscal 2022: Property, 31.8%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 22.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 19.2%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 17.6%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 9.3%

8. Vermont

• State and local per capita tax collections in fiscal 2022: $8,158
• Largest source of state and local tax revenue, fiscal 2022: Property, 39.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 24.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 21.8%
• 4th largest source of state and local tax revenue, fiscal 2022: General Sales, 10.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 4.5%

7. North Dakota

• State and local per capita tax collections in fiscal 2022: $8,961
• Largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 52.1%
• 2nd largest source of state and local tax revenue, fiscal 2022: General Sales, 19.7%
• 3rd largest source of state and local tax revenue, fiscal 2022: Property, 18.1%
• 4th largest source of state and local tax revenue, fiscal 2022: Individual Income, 6.8%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 3.3%

6. Massachusetts

• State and local per capita tax collections in fiscal 2022: $9,341
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 37.3%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 32.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 13.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 10.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 7.0%

5. New Jersey

• State and local per capita tax collections in fiscal 2022: $9,367
• Largest source of state and local tax revenue, fiscal 2022: Property, 38.7%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 23.7%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 16.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 11.3%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 10.0%

4. Hawaii

• State and local per capita tax collections in fiscal 2022: $9,503
• Largest source of state and local tax revenue, fiscal 2022: General Sales, 34.5%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 27.4%
• 3rd largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 18.9%
• 4th largest source of state and local tax revenue, fiscal 2022: Property, 16.9%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 2.3%

3. Connecticut

• State and local per capita tax collections in fiscal 2022: $9,718
• Largest source of state and local tax revenue, fiscal 2022: Property, 34.6%
• 2nd largest source of state and local tax revenue, fiscal 2022: Individual Income, 28.1%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 14.8%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 12.1%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 10.4%

2. California

• State and local per capita tax collections in fiscal 2022: $10,319
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 36.2%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 20.7%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 18.3%
• 4th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 13.5%
• 5th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 11.4%

1. New York

schenectady (Shutterstock.com) by Jacob Boomsma

• State and local per capita tax collections in fiscal 2022: $12,685
• Largest source of state and local tax revenue, fiscal 2022: Individual Income, 35.0%
• 2nd largest source of state and local tax revenue, fiscal 2022: Property, 26.0%
• 3rd largest source of state and local tax revenue, fiscal 2022: General Sales, 15.2%
• 4th largest source of state and local tax revenue, fiscal 2022: Corporate Income, 12.7%
• 5th largest source of state and local tax revenue, fiscal 2022: Other Taxes (e.g. alcohol, tobacco, vehicle, license taxes), 11.0%