Taxes are the lifeblood of government in the United States. The federal government collected over $4.9 trillion in tax revenue in fiscal 2024 alone, primarily through individual income taxes. But while every American is subject to the same federal tax code, state and local tax policies vary considerably — and in some parts of the country, residents shoulder a far heavier tax burden than in others.

24/7 Wall St. Key Points:

• State and local governments also have broad authority over local tax policy.
• In some parts of the country, Americans are paying thousands more in taxes every year than in others.
• Also: Retiring early is possible, and may be easier than you think. Click here now to see if you’re ahead, or behind. ^(Sponsor)

Across the country, state and local governments can raise revenue through individual income, sales, and property taxes. The degree to which states and municipalities rely on these revenue sources is anything but uniform, however. State and local tax policy is influenced by a number of factors, including economic conditions and government spending. Partially as a result, the average state and local tax burden ranges widely, depending on the state.

Using data from the Tax Foundation, an independent non-profit tax policy research organization, 24/7 Wall St. identified the states where people pay the most state and local taxes. Each of the 50 states are ranked by the average individual state and local tax burden, in dollar terms, from lowest to highest. Figures in this story do not include federal taxes and are current as of fiscal 2022. All supplemental data is also from the Tax Foundation and are for the most recent available year.

It is important to note that local tax rates – particularly property and sales taxes – can vary within a state. But based on local averages, combined with taxes levied at the state level, the amount Americans pay in non-federal taxes ranges from about $2,900 to over $12,000 across the 50 states.

Income taxes are the largest driver of revenue for the federal government as well as 12 state governments. There are several states, however, that do not levy an income tax on workers. Other states do not impose a tax on consumer sales.

Notably, tax burdens are not necessarily lower than average in states without sales or income taxes, as losses of potential revenue from these categories are made up for in other areas. Florida, for instance, does not tax individual income, but the state benefits from sales tax revenue generated through its booming tourism industry. Similarly, Alaska, another state with no individual income tax, is able to generate revenue by taxing oil and gas extraction. (Here is a look at the states with the most retirement-friendly tax policies.)

While some Americans are not taxed at the state or local level for earned income or consumer spending, residents of each of the 50 states pay property taxes. Largely set at the local level, property taxes are generally paid by homeowners as a specific percentage of the assessed value of their real estate holdings. According to the Tax Foundation, nearly one in every three dollars raised by state and local governments come from property taxes — and property taxes are the leading source of government revenue in 22 states. (Here is a look at the income you need to afford a home in every state.)

Why It Matters

State and local governments levy taxes to raise revenue for funding public works and services. However, exactly what they choose to tax, and by how much, varies considerably — and in some parts of the country, Americans are paying far more than in others.

50. Alaska

• State & local tax burden: $2,943 per capita
• Annual per capita income: $68,658 per capita (14th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.1% of property value ($2,326 per capita)
• State and local avg. sales tax rate and revenue: 1.8% of sales price ($360 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: Property taxes (55.5% of all tax revenue)

49. Tennessee

• State & local tax burden: $4,036 per capita
• Annual per capita income: $57,992 per capita (16th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($921 per capita)
• State and local avg. sales tax rate and revenue: 9.5% of sales price ($1,874 per capita)
• State income tax collections: $26 per capita
• Largest source of state and local tax revenue: General sales tax (44.2% of all tax revenue)

48. Mississippi

• State & local tax burden: $4,220 per capita
• Annual per capita income: $46,382 per capita (the lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,208 per capita)
• State and local avg. sales tax rate and revenue: 7.1% of sales price ($1,437 per capita)
• State income tax collections: $854 per capita
• Largest source of state and local tax revenue: General sales tax (32.3% of all tax revenue)

47. West Virginia

• State & local tax burden: $4,479 per capita
• Annual per capita income: $50,080 per capita (2nd lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($1,080 per capita)
• State and local avg. sales tax rate and revenue: 6.6% of sales price ($904 per capita)
• State income tax collections: $1,266 per capita
• Largest source of state and local tax revenue: Excise, severance, estate, and gift taxes (27.2% of all tax revenue)

46. Oklahoma

• State & local tax burden: $4,527 per capita
• Annual per capita income: $56,065 per capita (9th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.8% of property value ($914 per capita)
• State and local avg. sales tax rate and revenue: 9.0% of sales price ($1,418 per capita)
• State income tax collections: $941 per capita
• Largest source of state and local tax revenue: General sales tax (31.9% of all tax revenue)

45. Alabama

• State & local tax burden: $4,585 per capita
• Annual per capita income: $50,747 per capita (3rd lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.4% of property value ($658 per capita)
• State and local avg. sales tax rate and revenue: 9.3% of sales price ($1,360 per capita)
• State income tax collections: $995 per capita
• Largest source of state and local tax revenue: General sales tax (32.2% of all tax revenue)

44. South Carolina

• State & local tax burden: $4,596 per capita
• Annual per capita income: $53,159 per capita (7th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($1,368 per capita)
• State and local avg. sales tax rate and revenue: 7.5% of sales price ($1,034 per capita)
• State income tax collections: $1,042 per capita
• Largest source of state and local tax revenue: Property taxes (31.3% of all tax revenue)

43. Kentucky

• State & local tax burden: $4,669 per capita
• Annual per capita income: $51,845 per capita (4th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($968 per capita)
• State and local avg. sales tax rate and revenue: 6.0% of sales price ($1,011 per capita)
• State income tax collections: $1,527 per capita
• Largest source of state and local tax revenue: Individual income tax (32.7% of all tax revenue)

42. Wyoming

• State & local tax burden: $4,691 per capita
• Annual per capita income: $73,064 per capita (9th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.6% of property value ($2,156 per capita)
• State and local avg. sales tax rate and revenue: 5.4% of sales price ($1,425 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: Property taxes (41.5% of all tax revenue)

41. Michigan

• State & local tax burden: $4,720 per capita
• Annual per capita income: $57,031 per capita (12th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.2% of property value ($1,662 per capita)
• State and local avg. sales tax rate and revenue: 6.0% of sales price ($1,115 per capita)
• State income tax collections: $1,260 per capita
• Largest source of state and local tax revenue: Property taxes (33.4% of all tax revenue)

40. Louisiana

• State & local tax burden: $4,762 per capita
• Annual per capita income: $54,612 per capita (8th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($996 per capita)
• State and local avg. sales tax rate and revenue: 9.6% of sales price ($1,988 per capita)
• State income tax collections: $854 per capita
• Largest source of state and local tax revenue: General sales tax (41.0% of all tax revenue)

39. New Mexico

• State & local tax burden: $4,835 per capita
• Annual per capita income: $52,179 per capita (5th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($936 per capita)
• State and local avg. sales tax rate and revenue: 7.6% of sales price ($2,086 per capita)
• State income tax collections: $567 per capita
• Largest source of state and local tax revenue: General sales tax (40.3% of all tax revenue)

38. Georgia

• State & local tax burden: $4,862 per capita
• Annual per capita income: $56,289 per capita (11th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,390 per capita)
• State and local avg. sales tax rate and revenue: 7.4% of sales price ($1,111 per capita)
• State income tax collections: $1,310 per capita
• Largest source of state and local tax revenue: Property taxes (30.5% of all tax revenue)

37. Missouri

• State & local tax burden: $4,953 per capita
• Annual per capita income: $57,736 per capita (14th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.8% of property value ($1,333 per capita)
• State and local avg. sales tax rate and revenue: 8.4% of sales price ($1,245 per capita)
• State income tax collections: $1,329 per capita
• Largest source of state and local tax revenue: Property taxes (28.8% of all tax revenue)

36. Texas

• State & local tax burden: $4,994 per capita
• Annual per capita income: $62,096 per capita (24th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.5% of property value ($2,200 per capita)
• State and local avg. sales tax rate and revenue: 8.2% of sales price ($1,664 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: Property taxes (45.6% of all tax revenue)

35. Indiana

• State & local tax burden: $5,030 per capita
• Annual per capita income: $58,202 per capita (18th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,208 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,361 per capita)
• State income tax collections: $1,727 per capita
• Largest source of state and local tax revenue: Individual income tax (32.3% of all tax revenue)

34. Arkansas

• State & local tax burden: $5,031 per capita
• Annual per capita income: $52,421 per capita (6th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($831 per capita)
• State and local avg. sales tax rate and revenue: 9.4% of sales price ($1,866 per capita)
• State income tax collections: $1,141 per capita
• Largest source of state and local tax revenue: General sales tax (38.5% of all tax revenue)

33. Arizona

• State & local tax burden: $5,156 per capita
• Annual per capita income: $58,131 per capita (17th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.4% of property value ($1,244 per capita)
• State and local avg. sales tax rate and revenue: 8.4% of sales price ($1,821 per capita)
• State income tax collections: $893 per capita
• Largest source of state and local tax revenue: General sales tax (39.5% of all tax revenue)

32. South Dakota

• State & local tax burden: $5,196 per capita
• Annual per capita income: $67,821 per capita (15th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.0% of property value ($1,648 per capita)
• State and local avg. sales tax rate and revenue: 6.1% of sales price ($1,851 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: General sales tax (40.1% of all tax revenue)

31. North Carolina

• State & local tax burden: $5,299 per capita
• Annual per capita income: $57,749 per capita (15th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.6% of property value ($1,116 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,284 per capita)
• State income tax collections: $1,496 per capita
• Largest source of state and local tax revenue: Individual income tax (30.8% of all tax revenue)

30. Idaho

• State & local tax burden: $5,402 per capita
• Annual per capita income: $56,242 per capita (10th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($1,097 per capita)
• State and local avg. sales tax rate and revenue: 6.0% of sales price ($1,317 per capita)
• State income tax collections: $1,279 per capita
• Largest source of state and local tax revenue: General sales tax (29.0% of all tax revenue)

29. North Dakota

• State & local tax burden: $5,403 per capita
• Annual per capita income: $70,165 per capita (10th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.0% of property value ($1,567 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,528 per capita)
• State income tax collections: $576 per capita
• Largest source of state and local tax revenue: Excise, severance, estate, and gift taxes (44.8% of all tax revenue)

28. Florida

• State & local tax burden: $5,406 per capita
• Annual per capita income: $64,276 per capita (18th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,608 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,540 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: Property taxes (37.1% of all tax revenue)

27. Ohio

• State & local tax burden: $5,530 per capita
• Annual per capita income: $57,695 per capita (13th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.3% of property value ($1,552 per capita)
• State and local avg. sales tax rate and revenue: 7.2% of sales price ($1,436 per capita)
• State income tax collections: $1,413 per capita
• Largest source of state and local tax revenue: Property taxes (29.0% of all tax revenue)

26. Nevada

• State & local tax burden: $5,554 per capita
• Annual per capita income: $61,928 per capita (25th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.4% of property value ($1,209 per capita)
• State and local avg. sales tax rate and revenue: 8.2% of sales price ($2,250 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: General sales tax (44.3% of all tax revenue)

25. Montana

• State & local tax burden: $5,795 per capita
• Annual per capita income: $60,715 per capita (23rd lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,827 per capita)
• State and local avg. sales tax rate and revenue: — of sales price ($0)
• State income tax collections: $1,695 per capita
• Largest source of state and local tax revenue: Property taxes (36.1% of all tax revenue)

24. Iowa

• State & local tax burden: $6,086 per capita
• Annual per capita income: $60,169 per capita (20th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.4% of property value ($1,936 per capita)
• State and local avg. sales tax rate and revenue: 6.9% of sales price ($1,398 per capita)
• State income tax collections: $1,366 per capita
• Largest source of state and local tax revenue: Property taxes (32.7% of all tax revenue)

23. Wisconsin

• State & local tax burden: $6,231 per capita
• Annual per capita income: $61,390 per capita (24th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.4% of property value ($1,782 per capita)
• State and local avg. sales tax rate and revenue: 5.7% of sales price ($1,165 per capita)
• State income tax collections: $1,535 per capita
• Largest source of state and local tax revenue: Property taxes (31.3% of all tax revenue)

22. Kansas

• State & local tax burden: $6,353 per capita
• Annual per capita income: $60,394 per capita (22nd lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.3% of property value ($1,791 per capita)
• State and local avg. sales tax rate and revenue: 8.7% of sales price ($1,636 per capita)
• State income tax collections: $1,572 per capita
• Largest source of state and local tax revenue: Property taxes (30.1% of all tax revenue)

21. Oregon

• State & local tax burden: $6,572 per capita
• Annual per capita income: $62,359 per capita (23rd highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.8% of property value ($1,816 per capita)
• State and local avg. sales tax rate and revenue: — of sales price ($0)
• State income tax collections: $2,650 per capita
• Largest source of state and local tax revenue: Individual income tax (40.8% of all tax revenue)

20. New Hampshire

• State & local tax burden: $6,593 per capita
• Annual per capita income: $73,631 per capita (8th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.6% of property value ($3,294 per capita)
• State and local avg. sales tax rate and revenue: — of sales price ($0)
• State income tax collections: $107 per capita
• Largest source of state and local tax revenue: Property taxes (61.1% of all tax revenue)

19. Colorado

• State & local tax burden: $6,699 per capita
• Annual per capita income: $75,472 per capita (6th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($2,066 per capita)
• State and local avg. sales tax rate and revenue: 7.8% of sales price ($1,547 per capita)
• State income tax collections: $1,759 per capita
• Largest source of state and local tax revenue: Property taxes (32.3% of all tax revenue)

18. Nebraska

• State & local tax burden: $6,720 per capita
• Annual per capita income: $64,095 per capita (19th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.4% of property value ($2,169 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,462 per capita)
• State income tax collections: $1,592 per capita
• Largest source of state and local tax revenue: Property taxes (34.2% of all tax revenue)

17. Pennsylvania

• State & local tax burden: $6,723 per capita
• Annual per capita income: $64,532 per capita (17th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.3% of property value ($1,681 per capita)
• State and local avg. sales tax rate and revenue: 6.3% of sales price ($1,128 per capita)
• State income tax collections: $1,692 per capita
• Largest source of state and local tax revenue: Individual income tax (27.0% of all tax revenue)

16. Utah

• State & local tax burden: $6,750 per capita
• Annual per capita income: $59,130 per capita (19th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($1,221 per capita)
• State and local avg. sales tax rate and revenue: 7.2% of sales price ($1,514 per capita)
• State income tax collections: $1,986 per capita
• Largest source of state and local tax revenue: Individual income tax (35.4% of all tax revenue)

15. Maine

• State & local tax burden: $6,906 per capita
• Annual per capita income: $60,286 per capita (21st lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.0% of property value ($2,821 per capita)
• State and local avg. sales tax rate and revenue: 5.5% of sales price ($1,380 per capita)
• State income tax collections: $1,499 per capita
• Largest source of state and local tax revenue: Property taxes (41.7% of all tax revenue)

14. Rhode Island

• State & local tax burden: $6,948 per capita
• Annual per capita income: $63,489 per capita (20th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.2% of property value ($2,465 per capita)
• State and local avg. sales tax rate and revenue: 7.0% of sales price ($1,219 per capita)
• State income tax collections: $1,605 per capita
• Largest source of state and local tax revenue: Property taxes (37.9% of all tax revenue)

13. Delaware

• State & local tax burden: $7,170 per capita
• Annual per capita income: $62,794 per capita (22nd highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.5% of property value ($1,097 per capita)
• State and local avg. sales tax rate and revenue: — of sales price ($0)
• State income tax collections: $2,122 per capita
• Largest source of state and local tax revenue: Excise, severance, estate, and gift taxes (46.6% of all tax revenue)

12. Massachusetts

• State & local tax burden: $7,565 per capita
• Annual per capita income: $84,439 per capita (the highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.0% of property value ($2,801 per capita)
• State and local avg. sales tax rate and revenue: 6.3% of sales price ($1,114 per capita)
• State income tax collections: $2,817 per capita
• Largest source of state and local tax revenue: Individual income tax (34.7% of all tax revenue)

11. Maryland

• State & local tax burden: $7,680 per capita
• Annual per capita income: $70,143 per capita (11th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.9% of property value ($1,816 per capita)
• State and local avg. sales tax rate and revenue: 6.0% of sales price ($885 per capita)
• State income tax collections: $2,793 per capita
• Largest source of state and local tax revenue: Individual income tax (38.5% of all tax revenue)

10. Minnesota

• State & local tax burden: $7,763 per capita
• Annual per capita income: $68,732 per capita (13th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.0% of property value ($1,868 per capita)
• State and local avg. sales tax rate and revenue: 8.0% of sales price ($1,238 per capita)
• State income tax collections: $2,654 per capita
• Largest source of state and local tax revenue: Individual income tax (35.6% of all tax revenue)

9. Washington

• State & local tax burden: $7,803 per capita
• Annual per capita income: $75,208 per capita (7th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.8% of property value ($1,895 per capita)
• State and local avg. sales tax rate and revenue: 9.4% of sales price ($3,147 per capita)
• State income tax collections: $0
• Largest source of state and local tax revenue: General sales tax (47.4% of all tax revenue)

8. Vermont

• State & local tax burden: $7,958 per capita
• Annual per capita income: $63,017 per capita (21st highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.6% of property value ($2,991 per capita)
• State and local avg. sales tax rate and revenue: 6.4% of sales price ($807 per capita)
• State income tax collections: $1,906 per capita
• Largest source of state and local tax revenue: Property taxes (39.7% of all tax revenue)

7. Virginia

• State & local tax burden: $7,979 per capita
• Annual per capita income: $68,876 per capita (12th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($1,911 per capita)
• State and local avg. sales tax rate and revenue: 5.8% of sales price ($939 per capita)
• State income tax collections: $1,969 per capita
• Largest source of state and local tax revenue: Individual income tax (31.9% of all tax revenue)

6. Illinois

• State & local tax burden: $8,390 per capita
• Annual per capita income: $67,741 per capita (16th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 2.0% of property value ($2,473 per capita)
• State and local avg. sales tax rate and revenue: 8.9% of sales price ($1,239 per capita)
• State income tax collections: $1,731 per capita
• Largest source of state and local tax revenue: Property taxes (33.5% of all tax revenue)

5. Hawaii

• State & local tax burden: $8,410 per capita
• Annual per capita income: $61,904 per capita (25th lowest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.3% of property value ($1,608 per capita)
• State and local avg. sales tax rate and revenue: 4.5% of sales price ($2,515 per capita)
• State income tax collections: $2,325 per capita
• Largest source of state and local tax revenue: General sales tax (32.3% of all tax revenue)

4. New Jersey

• State & local tax burden: $9,648 per capita
• Annual per capita income: $77,081 per capita (4th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 2.1% of property value ($3,539 per capita)
• State and local avg. sales tax rate and revenue: 6.6% of sales price ($1,382 per capita)
• State income tax collections: $1,817 per capita
• Largest source of state and local tax revenue: Property taxes (42.6% of all tax revenue)

3. California

• State & local tax burden: $10,167 per capita
• Annual per capita income: $77,088 per capita (3rd highest of 50 states)
• Est. state and local effective property tax rate and revenue: 0.7% of property value ($2,100 per capita)
• State and local avg. sales tax rate and revenue: 8.9% of sales price ($1,525 per capita)
• State income tax collections: $3,743 per capita
• Largest source of state and local tax revenue: Individual income tax (40.6% of all tax revenue)

2. New York

• State & local tax burden: $12,083 per capita
• Annual per capita income: $75,619 per capita (5th highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.5% of property value ($3,359 per capita)
• State and local avg. sales tax rate and revenue: 8.5% of sales price ($1,648 per capita)
• State income tax collections: $3,573 per capita
• Largest source of state and local tax revenue: Individual income tax (34.4% of all tax revenue)

1. Connecticut

• State & local tax burden: $12,151 per capita
• Annual per capita income: $83,243 per capita (2nd highest of 50 states)
• Est. state and local effective property tax rate and revenue: 1.8% of property value ($3,292 per capita)
• State and local avg. sales tax rate and revenue: 6.4% of sales price ($1,457 per capita)
• State income tax collections: $2,845 per capita
• Largest source of state and local tax revenue: Property taxes (34.8% of all tax revenue)

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