| State | Income tax collections per capita* | Effective property tax rate | State and local sales tax† | Quality of life ranking |
|---|---|---|---|---|
| AL | $1,160 | 0.91% | 9.44% | #41 |
| AK | $0 (lowest) | 0.36% | 1.82% | #49 (lowest) |
| AZ | $644 | 0.91% | 8.52% | #23 |
| AR | $1,029 | 0.44% | 9.48% | #47 |
| CA | $2,461 | 0.53% | 8.98% | #2 |
| CO | $1,154 | 0.70% | 7.86% | #12 |
| CT | $2,436 | 0.50% | 6.35% | #20 |
| DE | $2,359 | 1.48% | 0.00% (lowest) | #33 (tied) |
| DC | N/A | 0.61% | 6.00% | N/A |
| FL | $0 (lowest) | 0.74% | 7.02% | #4 |
| GA | $1,512 | 0.77% | 7.44% | #18 |
| HI | $2,151 | 0.32% (lowest) | 4.50% | #42 |
| ID | $1,094 | 0.48% | 6.03% | #25 |
| IL | $1,727 | 1.83% (highest) | 8.92% | #5 |
| IN | $1,705 | 0.77% | 7.00% | #26 |
| IA | $1,444 | 1.23% | 6.94% | #16 |
| KS | $1,531 | 1.19% | 8.78% | #21 |
| KY | $1,331 | 0.73% | 6.00% | #46 |
| LA | $1,019 | 0.55% | 10.11% (highest) | #37 |
| ME | $1,779 | 0.94% | 5.50% | #28 |
| MD | $1,958 | 0.90% | 6.00% | #34 |
| MA | $3,110 | 0.97% | 6.25% | #6 |
| MI | $1,144 | 1.15% | 6.00% | #10 |
| MN | $2,436 | 0.99% | 8.13% | #7 |
| MS | $820 | 0.58% | 7.06% | #48 |
| MO | $1,401 | 0.88% | 8.41% | #24 |
| MT | $2,030 | 0.60% | 0.00% (lowest) | #32 |
| NE | $1,518 | 1.43% | 6.98% | #29 |
| NV | $0 (lowest) | 0.49% | 8.24% | #22 |
| NH | $107 | 1.41% | 0.00% (lowest) | #38 |
| NJ | $1,982 | 1.77% | 6.60% | #11 |
| NM | $1,250 | 0.61% | 7.67% | #31 |
| NY | $2,980 | 1.26% | 8.54% | #1 (highest) |
| NC | $1,561 | 0.62% | 7.00% | #17 |
| ND | $631 | 0.94% | 7.08% | #36 |
| OH | $958 | 1.31% | 7.30% | #15 |
| OK | $1,086 | 0.77% | 9.05% | #35 |
| OR | $3,123 (highest) | 0.78% | 0.00% (lowest) | #14 |
| PA | $1,308 | 1.19% | 6.34% | #3 |
| RI | $1,463 | 1.05% | 7.00% | #44 |
| SC | $1,083 | 0.47% | 7.49% | #27 |
| SD | $0 (lowest) | 0.99% | 6.11% | #40 |
| TN | $0 (lowest) | 0.49% | 9.61% | #33 (tied) |
| TX | $0 (lowest) | 1.36% | 8.20% | #8 |
| UT | $1,901 | 0.47% | 7.42% | #30 |
| VT | $1,867 | 1.42% | 6.39% | #45 |
| VA | $1,911 | 0.77% | 5.77% | #19 |
| WA | $108 | 0.75% | 9.47% | #9 |
| WV | $1,520 | 0.48% | 6.58% | #43 |
| WI | $1,533 | 1.25% | 5.72% | #13 |
| WY | $0 (lowest) | 0.55% | 5.56% | #39 |
Disclosure Title
Sources:
Disclosure
- Income: Tax Foundation; U.S. Census Bureau, Annual Survey of State Government Tax Collections.
- Property: Tax Foundation; U.S. Census Bureau, 2021 American Community Survey.
- State and local sales: Tax Foundation; "State and Local Sales Tax Rates, Midyear 2025."
- Quality of life: World Population Review, "Quality of Life by State 2025," worldpoulationreview.com, 07/18/2025."
*Fiscal year 2023.
†As of 07/08/2025.