States that tax all income at a single flat rate regardless of how much you earn.
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| Rank | State | Flat rate |
|---|---|---|
| 1 | ArizonaAZ | Flat Rate2.50% |
| 2 | IndianaIN | Flat Rate3.00% |
| 3 | LouisianaLA | Flat Rate3.00% |
| 4 | PennsylvaniaPA | Flat Rate3.07% |
| 5 | IowaIA | Flat Rate3.80% |
| 6 | KentuckyKY | Flat Rate4.00% |
| 7 | MichiganMI | Flat Rate4.25% |
| 8 | North CarolinaNC | Flat Rate4.25% |
| 9 | ColoradoCO | Flat Rate4.40% |
| 10 | MississippiMS | Flat Rate4.40% |
| 11 | UtahUT | Flat Rate4.55% |
| 12 | IllinoisIL | Flat Rate4.95% |
| 13 | GeorgiaGA | Flat Rate5.39% |
| 14 | IdahoID | Flat Rate5.70% |
States ranked by their top marginal income tax rate, from lowest to highest.
These 9 states don't levy a personal income tax, letting residents keep more of their earnings.
States scored by weighted combination: income tax (45%), sales tax (30%), property tax (25%). Normalized 0-100 scale where 100 = most tax-friendly.
Data reflects 2025 tax year rates from the Tax Foundation and state revenue departments. Rankings are for general comparison only and may not reflect individual circumstances. Consult a tax professional for personalized advice.