Best States for Taxes in 2026
Compare the best states for taxes in 2026: ranked take-home pay on a $100,000 salary, overall tax burden, and the 9 states with no income tax.
Lowest Tax States: $100K Take-Home Ranking 2026
Quick answer: Texas, Florida, and Washington tie for first — each leaves $79,180 in your pocket on a $100,000 single-filer salary in 2026. Arizona follows at $77,074 thanks to its 2.5% flat tax, then Ohio at $76,814.37. California ($72,672) and New York City ($70,787) rank last among the states we verified.
Every row below uses the same paycheck math: $100,000 gross, single filer, 2026 standard deduction, federal income tax of $13,170 and FICA of $7,650. Only the state-tax line changes — and those figures come straight from our verified state calculator pages. Click any state name to run your own salary through that state's paycheck calculator.
| Rank | State | State tax @ $100K | Take-home pay | Why it ranks here |
|---|---|---|---|---|
| 1 | Texas | $0 | $79,180 | No income tax; property tax ~1.5–1.7% offsets gains for homeowners. |
| 1 | Florida | $0 | $79,180 | No income tax; tourism dollars subsidize resident taxes. |
| 1 | Washington | $0 | $79,180 | No wage tax; 7% capital-gains tax above $278K plus estate tax. |
| 4 | Arizona | $2,106 | $77,074 | 2.5% flat tax — lowest flat rate in the nation. |
| 5 | Ohio | $2,365.63 | $76,814.37 | Verified state tax from our Ohio calculator page. |
| 6 | Pennsylvania | $3,070 | $76,110 | 3.07% flat tax; Philadelphia wage tax may apply on top. |
| 7 | North Carolina | $3,481 | $75,699 | 3.99% flat tax in 2026; the rate is falling. |
| 8 | Michigan | $3,999 | $75,181 | Flat tax; Detroit city tax may apply on top. |
| 9 | New Jersey | $4,180 | $75,000 | Graduated to 10.75%; load is moderate at $100K. |
| 10 | Georgia | $4,242 | $74,939 | Flat tax; see the Atlanta vs Dallas cost comparison. |
| 11 | Illinois | $4,805.21 | $74,374.79 | 4.95% flat tax; verified state tax from our Illinois calculator page. |
| 12 | Virginia | $4,936 | $74,244 | Graduated 2–5.75%; costs run higher in Northern Virginia. |
| 13 | California | $5,208 + $1,300 SDI | $72,672 | 13.3% top rate + SDI; heaviest paycheck hit. |
| 14 | New York (NYC) | state + city | $70,787 | 10.9% top state rate + NYC tax; lowest take-home. |
NY figure includes New York City tax; rest-of-state keeps more. CA figure includes $1,300 SDI. All figures single filer, 2026, standard deduction, source packs cited per row.
What the ranking tells movers
The headline gap is $8,393 between first place ($79,180) and New York City ($70,787) — that is more than 8% of gross pay decided purely by state and city lines. The middle of the table matters too: moving from Virginia ($74,244) to Arizona ($77,074) is worth $2,830 a year on the same $100,000 salary, while Ohio ($76,814.37) beats Pennsylvania ($76,110) by about $704. Flat-tax states cluster in the upper middle — Arizona, Pennsylvania, North Carolina, Michigan, Georgia, and Illinois all charge one rate, which keeps $100K earners away from the steep top brackets that punish high earners in California (13.3%) and New York (10.9%). But paycheck math is only half the story: Texas homeowners face property tax near 1.5–1.7%, and Philadelphia and Detroit add city wage taxes on top of their state flat rates. Use the table to shortlist states, then check property and sales taxes in the specific county you would move to.
Best States to Live in With No Income Tax: All 9
Quick answer: Nine states levy no individual income tax in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire completed the nine when its interest-and-dividends tax ended in January 2025.
- Alaska — $0: no income tax and no statewide sales tax; oil revenue funds much of the state budget.
- Florida — $0: no income tax; tourism dollars subsidize resident taxes (check coastal insurance and HOA costs before moving).
- Nevada — $0: no income tax; gaming and tourism revenue carry state spending.
- New Hampshire — $0: the interest-and-dividends tax ended in January 2025, completing the nine; property taxes run high.
- South Dakota — $0: no income tax; low overall burden with modest state spending.
- Tennessee — $0: no income tax, but the second-highest average sales tax near 9.6% offsets gains for big spenders.
- Texas — $0: no income tax, but property tax near 1.5–1.7% offsets gains for homeowners.
- Washington — $0 on wages; 7% tax on long-term capital gains above $278,000 plus estate tax still applies, so wage earners save most while investors should read the fine print.
- Wyoming — $0: no income tax; mineral revenue keeps resident taxes low.
"As of 2026, there are nine states that don't collect any state income tax: Alaska, Florida, Nevada, South Dakota, New Hampshire, Tennessee, Texas, Washington..."
— USAFacts (9th = Wyoming)
States With Lowest Tax Burden: Overall Ranking
Quick answer: By total state-and-local burden, Alaska (4.6%), Wyoming (7.5%), and Tennessee (7.6%) are the lowest, while New York (15.9%), Connecticut (15.4%), Hawaii (14.1%), Vermont (13.6%), and California (13.5%) are the highest.
Take-home tables show paycheck tax; burden percentages show everything — income, property, sales, and excise taxes combined. Burden % = Tax Foundation state-local tax burden as % of income (FY 2022, latest published series). This is a different metric from per-capita collections, so keep the two apart.
Highest overall burden (Top 5)
| Rank | State | Burden % of income |
|---|---|---|
| 1 | New York | 15.9% |
| 2 | Connecticut | 15.4% |
| 3 | Hawaii | 14.1% |
| 4 | Vermont | 13.6% |
| 5 | California | 13.5% |
Lowest overall burden (verified 3)
| Rank | State | Burden % of income |
|---|---|---|
| 1 | Alaska | 4.6% |
| 2 | Wyoming | 7.5% |
| 3 | Tennessee | 7.6% |
"Alaska (4.6 percent), Wyoming (7.5 percent), and Tennessee (7.6 percent) had the lowest burdens."
— Tax Foundation, State and Local Tax Burdens, Calendar Year 2022
Per-capita collections tell a related but different story — the five highest after DC are:
"New York ($12,506), North Dakota ($9,834), Hawaii ($9,758), Connecticut ($9,388)..."
— Tax Foundation, State and Local Tax Collections Per Capita, 2026
Note how North Dakota ranks near the top per person (oil revenue inflates the figures) without appearing in the highest-burden top 5 — that is exactly why the two metrics must stay labeled separately. For a mover, burden-as-percent-of-income is the more useful number: it answers what share of your earnings the state-local system claims.
Best States for Overall Tax Burden: Flat vs Progressive Taxes
Fourteen states use a flat individual income tax structure; graduated (progressive) systems remain more common. California has the highest top marginal rate at 13.3 percent, followed by Hawaii at 11.0 percent and New York at 10.9 percent.
"Currently, 14 states have adopted flat rate personal income tax structures, though graduated systems remain more common."
"California has the highest top income tax rate of 13.3 percent. Other states with high top rates include Hawaii (11.0 percent), New York (10.9 percent)..."
— Tax Foundation, 2026 State Tax Competitiveness Index
Flat-tax states in our hub table (verified rates): Arizona 2.5%, North Carolina 3.99% (2026), Pennsylvania 3.07%, Illinois 4.95%, Michigan 4.25% (standard rate), Georgia ~5.19% (our Georgia math uses the 4.99% effective figure — reused as-is, no new rate introduced). Flat systems favor $100K earners because every dollar faces the same rate; progressive systems favor lower earners but bite harder as income climbs. New Jersey shows the middle path: graduated rates reaching 10.75%, yet a $100,000 filer faces only a moderate effective load ($4,180 state tax, $75,000 take-home).
Worst and Best States for Taxes: The Other End
Quick answer: New York (15.9% burden) and California (13.5% burden, 13.3% top rate) are the worst states for taxes overall in 2026; Connecticut, Hawaii, and Vermont complete the five heaviest burdens.
High-tax states pair steep income taxes with high property or sales taxes, so the paycheck gap compounds with cost of living. A $100,000 single filer keeps only about $72,672 in California versus $79,180 in Florida — a $6,508 annual penalty for the same salary. In New York City the penalty grows to $8,393 ($70,787 take-home) because city tax stacks on top of the 10.9% top state rate. High earners feel it most: California's 13.3% top marginal rate and New York's 10.9% apply to income far above $100K, so the gap widens with every raise. That said, burden data also shows these states fund broader public services, and salaries in New York City and coastal California often run higher — compare your actual offer, not just the tax line. For side-by-side math, see California vs New York taxes.
Best States for Taxes and Cost of Living Combined
Quick answer: Tennessee and Texas pair zero income tax with below-average living costs, so paycheck savings survive contact with rent and groceries — while coastal Florida and Washington can lose their edge to housing prices.
A $79,180 take-home stretches differently across zip codes. Tennessee and Texas combine no income tax with below-average housing costs, making them the strongest picks when taxes and cost of living count together. Florida keeps the same $79,180 on $100,000, but coastal insurance premiums and HOA fees can erase the edge — price homeowners insurance before assuming the full saving. Washington matches at $79,180, yet Seattle-area housing costs run well above national averages. The practical method: take the state take-home from our ranking table, subtract local housing, insurance, and sales-tax costs for your specific county, and compare the remainder — not the headline salary. Our Texas vs Florida taxes and California vs Texas taxes comparisons walk through full examples.
Retiring? Read the Retiree Ranking Instead
Retired or planning retirement? Overall burden is only half the story — Social Security taxation, pension and IRA exclusions, and RMD rules decide the retiree winner. See our dedicated ranking: Best States for Retirees Taxes in 2026.
How We Ranked
How we ranked: Take-home pay uses a $100,000 single-filer 2026 paycheck math (federal $13,170 + FICA $7,650 + verified state tax from our state calculator pages). Overall burden uses Tax Foundation state-local tax burden as percent of income (FY 2022, latest published). No state is fully tax-free: sales, property, and (in WA) capital-gains and estate taxes still apply. Confirm your liability with your state DOR before moving.
Compare States Side by Side
These head-to-head comparisons use the same $100,000 paycheck math as the table above, plus property, sales, and housing context for each pair. Start with the most-moved routes:
- California vs Texas taxes — the classic high-tax vs no-tax move
- New York vs Florida taxes — Northeast to Sunshine State math
- Texas vs Florida taxes — which zero-tax giant wins
- California vs New York taxes — the two heaviest burdens compared
- Illinois vs Texas taxes — Midwest flat tax vs no tax
- USA vs India taxes — expat and relocator guide
- USA vs Canada taxes — North America comparison
- Oregon vs Washington taxes — Pacific Northwest neighbors, opposite systems
- Georgia vs Florida taxes — Southeast showdown
- New York vs Texas taxes — coast to no-tax simple math
- California vs Florida taxes — West Coast to Sunshine State
- Georgia vs Texas taxes — Atlanta vs Dallas take-home
- Pennsylvania vs Florida taxes — retiree mover guide
- Washington vs California taxes — Seattle vs LA take-home
- New Jersey vs Florida taxes — shore vs shore comparison — Atlanta vs Dallas take-home
Coming soon: Ohio vs Texas, Illinois vs Florida, and New Jersey vs Florida — linked here as soon as each comparison page goes live.
Sources and Disclaimer
- Tax Foundation, State and Local Tax Burdens, Calendar Year 2022 (burden % of income).
- Tax Foundation, State and Local Tax Collections Per Capita, 2026.
- Tax Foundation, 2026 State Tax Competitiveness Index (flat-tax count, top rates).
- USAFacts (nine no-income-tax states).
- TaxCalcHQ state paycheck calculator pages (per-row $100K state-tax figures).
Tax laws change and individual situations vary. This page summarizes 2026 paycheck math from our state calculator pages and overall-burden data from the Tax Foundation for general information only — it is not tax advice. Confirm your liability with your state DOR or a licensed tax professional before making relocation decisions.
This ranking has been verified against our state paycheck calculator pages for $100,000 single-filer 2026 math and against Tax Foundation publications for overall burden figures (FY 2022, latest published series). Burden-as-percent-of-income and per-capita collection figures are labeled separately and never mixed. Figures are estimates for general comparison — confirm your liability with your state department of revenue or a licensed tax professional before making relocation decisions.
Frequently Asked Questions
Alaska has the lowest total state-and-local tax burden at 4.6 percent of income, per Tax Foundation data, thanks to no income or statewide sales tax plus oil-funded budgets. Wyoming and Tennessee follow at 7.5 and 7.6 percent. For most movers, Florida, Texas, and Washington deliver the same zero-income-tax payoff with larger job markets.
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming levy no individual income tax in 2026. New Hampshire ended its interest-and-dividends tax in January 2025, completing the nine. Washington still taxes large capital gains and estates, so wage earners save most while investors should read the fine print.
Yes for paycheck taxes: Texas has no income tax, so a $100,000 single filer keeps about $79,180 versus $72,672 in California. The tradeoff is property tax near 1.5 to 1.7 percent and combined sales tax up to 8.25 percent. Renters and high earners usually win; owners of expensive homes should run the full math first.
Not always. Tennessee offsets zero income tax with the second-highest average sales tax near 9.6 percent, and Texas levies property tax around 1.5 to 1.7 percent. Compare total burden, income plus property plus sales, before moving. Our $100,000 take-home table shows paycheck savings; check county property and sales rates for the rest.
By total burden, New York leads at 15.9 percent of income, followed by Connecticut at 15.4, Hawaii at 14.1, Vermont at 13.6, and California at 13.5 percent. California also has the top income-tax rate at 13.3 percent. High earners feel it most: a $100,000 single filer keeps only about $72,672 in California versus $79,180 in Florida.
Tennessee and Texas pair zero income tax with below-average living costs, so paycheck savings survive contact with rent and groceries. Florida and Washington keep $79,180 on $100,000 but coastal housing can erase the edge. Always stack take-home pay against housing, insurance, and sales tax before relocating anywhere.