State tax overview

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Effective property tax, top marginal income tax, base sales tax, and retirement-income treatment for all 50 states + DC. Sorted with retirement-friendly states first.

StatePropertyIncome topSalesRetirees
Alabama0.41%5.0%4.00%Friendly
Idaho0.49%5.8%6.00%Friendly
South Carolina0.53%6.4%6.00%Friendly
Delaware0.55%6.6%0.00%Friendly
Louisiana0.55%4.25%4.45%Friendly
Tennessee0.55%0%7.00%Friendly
Wyoming0.55%0%4.00%Friendly
District of Columbia0.55%10.75%6.00%Friendly
Nevada0.59%0%6.85%Friendly
Arizona0.62%2.5%5.60%Friendly
Arkansas0.64%3.9%6.50%Friendly
Virginia0.81%5.75%4.30%Friendly
Florida0.83%0%6.00%Friendly
Indiana0.83%3.05%7.00%Friendly
Kentucky0.83%4.0%6.00%Friendly
Oklahoma0.85%4.75%4.50%Friendly
Oregon0.86%9.9%0.00%Friendly
Georgia0.92%5.39%4.00%Friendly
North Dakota0.93%2.5%5.00%Friendly
Washington0.94%0% (wages)6.50%Friendly
Maryland1.05%5.75%6.00%Friendly
South Dakota1.14%0%4.50%Friendly
Alaska1.18%0%0.00%Friendly
Maine1.24%7.15%5.50%Friendly
Rhode Island1.30%5.99%7.00%Friendly
Kansas1.34%5.7%6.50%Friendly
Michigan1.38%4.25%6.00%Friendly
New York1.40%10.9%4.00%Friendly
Ohio1.41%3.5%5.75%Friendly
Iowa1.50%3.8%6.00%Friendly
Nebraska1.61%5.84%5.50%Friendly
Wisconsin1.62%7.65%5.00%Friendly
Texas1.74%0%6.25%Friendly
Connecticut1.79%6.99%6.35%Friendly
New Hampshire1.93%0% on wages0.00%Friendly
New Jersey2.23%10.75%6.62%Friendly
Hawaii0.32%11%4.00%Mixed
Colorado0.51%4.4%2.90%Mixed
Utah0.52%4.55%6.10%Mixed
West Virginia0.55%5.12%6.00%Mixed
New Mexico0.67%5.9%4.88%Mixed
North Carolina0.70%4.5%4.75%Mixed
California0.71%13.3%7.25%Mixed
Mississippi0.75%4.4%7.00%Mixed
Montana0.84%5.9%0.00%Mixed
Missouri0.96%4.7%4.22%Mixed
Minnesota1.05%9.85%6.88%Mixed
Massachusetts1.14%9% on $1M+6.25%Mixed
Pennsylvania1.49%3.07%6.00%Mixed
Vermont1.83%8.75%6.00%Mixed
Illinois2.11%4.95%6.25%Mixed

Sources: Tax Foundation, state DORs, AARP retirement tax guide. 2024/2025 figures. Property tax is effective rate (statewide average); actual rate varies by county.