50 States + DC
State Tax Guides
Per-state tax optimization for all 50 states + DC. Top income tax rate, property tax average, Pass-Through Entity Tax (PTET) availability, and state-specific quirks at a glance.
Alabama
Income tax (top)5.00%
Property tax (avg)0.41%
PTET workaroundYes
Alaska
Income tax (top)None
Property tax (avg)1.19%
PTET workaroundNo
Arizona
Income tax (top)2.50%
Property tax (avg)0.66%
PTET workaroundYes
Arkansas
Income tax (top)3.90%
Property tax (avg)0.62%
PTET workaroundYes
California
Income tax (top)13.30%
Property tax (avg)0.75%
PTET workaroundYes
Colorado
Income tax (top)4.40%
Property tax (avg)0.55%
PTET workaroundYes
Connecticut
Income tax (top)6.99%
Property tax (avg)2.14%
PTET workaroundYes
Delaware
Income tax (top)6.60%
Property tax (avg)0.61%
PTET workaroundNo
District of Columbia
Income tax (top)None
Property tax (avg)0.61%
PTET workaroundNo
Florida
Income tax (top)None
Property tax (avg)0.91%
PTET workaroundNo
Georgia
Income tax (top)5.39%
Property tax (avg)0.92%
PTET workaroundYes
Hawaii
Income tax (top)11.00%
Property tax (avg)0.28%
PTET workaroundYes
Idaho
Income tax (top)5.80%
Property tax (avg)0.69%
PTET workaroundYes
Illinois
Income tax (top)4.95%
Property tax (avg)2.27%
PTET workaroundYes
Indiana
Income tax (top)3.05%
Property tax (avg)0.85%
PTET workaroundYes
Iowa
Income tax (top)3.80%
Property tax (avg)1.57%
PTET workaroundYes
Kansas
Income tax (top)5.70%
Property tax (avg)1.41%
PTET workaroundYes
Kentucky
Income tax (top)4.00%
Property tax (avg)0.86%
PTET workaroundYes
Louisiana
Income tax (top)4.25%
Property tax (avg)0.55%
PTET workaroundYes
Maine
Income tax (top)7.15%
Property tax (avg)1.36%
PTET workaroundNo
Maryland
Income tax (top)5.75%
Property tax (avg)1.06%
PTET workaroundYes
Massachusetts
Income tax (top)9.00%
Property tax (avg)1.23%
PTET workaroundYes
Michigan
Income tax (top)4.25%
Property tax (avg)1.54%
PTET workaroundYes
Minnesota
Income tax (top)9.85%
Property tax (avg)1.12%
PTET workaroundYes
Mississippi
Income tax (top)4.00%
Property tax (avg)0.81%
PTET workaroundYes
Missouri
Income tax (top)4.95%
Property tax (avg)0.99%
PTET workaroundYes
Montana
Income tax (top)5.89%
Property tax (avg)0.84%
PTET workaroundYes
Nebraska
Income tax (top)5.84%
Property tax (avg)1.73%
PTET workaroundYes
Nevada
Income tax (top)None
Property tax (avg)0.59%
PTET workaroundNo
New Hampshire
Income tax (top)None
Property tax (avg)2.18%
PTET workaroundNo
New Jersey
Income tax (top)10.75%
Property tax (avg)2.49%
PTET workaroundYes
New Mexico
Income tax (top)5.90%
Property tax (avg)0.80%
PTET workaroundYes
New York
Income tax (top)10.90%
Property tax (avg)1.73%
PTET workaroundYes
North Carolina
Income tax (top)4.50%
Property tax (avg)0.84%
PTET workaroundYes
North Dakota
Income tax (top)2.50%
Property tax (avg)0.98%
PTET workaroundNo
Ohio
Income tax (top)3.50%
Property tax (avg)1.56%
PTET workaroundYes
Oklahoma
Income tax (top)4.75%
Property tax (avg)0.90%
PTET workaroundYes
Oregon
Income tax (top)9.90%
Property tax (avg)0.93%
PTET workaroundYes
Pennsylvania
Income tax (top)3.07%
Property tax (avg)1.53%
PTET workaroundNo
Rhode Island
Income tax (top)5.99%
Property tax (avg)1.63%
PTET workaroundYes
South Carolina
Income tax (top)6.40%
Property tax (avg)0.57%
PTET workaroundYes
South Dakota
Income tax (top)None
Property tax (avg)1.32%
PTET workaroundNo
Tennessee
Income tax (top)None
Property tax (avg)0.71%
PTET workaroundNo
Texas
Income tax (top)None
Property tax (avg)1.81%
PTET workaroundNo
Utah
Income tax (top)4.55%
Property tax (avg)0.66%
PTET workaroundYes
Vermont
Income tax (top)8.75%
Property tax (avg)1.90%
PTET workaroundNo
Virginia
Income tax (top)5.75%
Property tax (avg)0.93%
PTET workaroundYes
Washington
Income tax (top)None
Property tax (avg)0.94%
PTET workaroundNo
West Virginia
Income tax (top)4.82%
Property tax (avg)0.58%
PTET workaroundYes
Wisconsin
Income tax (top)7.65%
Property tax (avg)1.85%
PTET workaroundYes
Wyoming
Income tax (top)None
Property tax (avg)0.61%
PTET workaroundNo