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Rating

Low State Income Tax

Scale55-100

Higher values are better.

About This Ranking

Goal

Estimate state income tax at $100,000 of state-taxable income selected for this search and favor places where that annual cost is a smaller share of the selected income.

Sources

Data behind the rating

10 sources
Data
Baseline 2026 married-joint state individual-income-tax rate schedules and explicit no-wage-income-tax status, with rules current as of February 11, 2026.
What it tells us
Supports an ordinary state schedule comparison at a fixed state-taxable-income amount; it does not support a gross-wage or personalized liability estimate.
Data
Official post-workbook law reducing the 2026 schedule applicable at the benchmark to 2% through $4,700 and 3.7% above it.
What it tells us
Supplies a complete current schedule replacement for Arkansas after the national baseline became stale.
Data
Official post-workbook update reducing Georgia's 2026 flat individual income-tax rate to 4.99%, retroactive to January 1.
What it tells us
Keeps the national baseline current when a state changes its ordinary 2026 rate schedule after the source workbook was published.
Data
Official tax-year-2026 schedule retaining the 5% ordinary rate and applying the additional 4% surtax only above $1,107,750.
What it tells us
Replaces the February baseline's stale 2025 surtax threshold with the exact inflation-adjusted 2026 threshold.
Data
Official May 20 married-joint schedule supplying Maine's 2026 bracket thresholds and cumulative base-tax amounts after the national baseline was published.
What it tells us
Supplies current Maine marginal rates and thresholds; published cumulative rounding remains visible context but is not a continuous-index input.
Data
Official ND-1ES schedule indexing the married-joint zero-rate band to $82,800 and the upper threshold to $304,850.
What it tells us
Replaces the older national-baseline thresholds with North Dakota's exact official 2026 values.
Data
Official update replacing the earlier 2026 schedule with 1.99% through $30,000 and 5.21% above it.
What it tells us
Supplies a complete current schedule replacement after the national baseline became stale.

Utah Legislature — 2026 S.B. 60

2026 tax year; checked July 24, 2026
Data
Official enrolled bill reducing Utah's 2026 individual income-tax rate to 4.45%, retroactive to January 1.
What it tells us
Replaces the older 4.50% national-baseline rate with the enacted current rate.

Vermont Joint Fiscal Office — 2026 Fiscal Facts

2026 tax year; checked July 24, 2026
Data
Official 2026 married-joint marginal rates and indexed thresholds published after the national baseline.
What it tells us
Replaces stale baseline thresholds while leaving published cumulative bases as non-scoring context.
Data
Official implementation of the 5% across-the-board individual-rate reduction, retroactive to January 1, 2026.
What it tells us
Replaces every stale national-baseline marginal rate with the enacted current schedule.

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