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Which state has the lowest income tax?

State & Local Taxesbeginner2 answers · 4 min readUpdated February 28, 2026

Quick Answer

Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. For someone earning $75,000, moving from California (13.3% top rate) to Texas could save over $3,000 annually in state taxes.

Best Answer

SC

Sarah Chen, Payroll Tax Analyst

W-2 workers considering state tax implications for their paychecks

Top Answer

Which states have zero income tax?


Nine states impose no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. This means your entire state tax withholding goes to zero, directly increasing your take-home pay.


Example: $75,000 salary comparison


Let's compare identical $75,000 salaries in different tax environments:


Texas (no state income tax):

  • Gross biweekly pay: $2,885
  • Federal taxes: ~$462
  • FICA taxes: $221
  • State taxes: $0
  • Take-home: ~$2,202

  • California (high state tax):

  • Gross biweekly pay: $2,885
  • Federal taxes: ~$462
  • FICA taxes: $221
  • State taxes: ~$135 (6% effective rate)
  • Take-home: ~$2,067

  • The difference: $135 per paycheck or $3,510 annually in additional take-home pay.


    State-by-state comparison of lowest rates



    Important considerations beyond the rate


  • Property taxes: Texas and New Hampshire have high property taxes that can offset income tax savings
  • Sales taxes: States like Tennessee (9.55%) and Washington (10.4%) have high sales tax rates
  • Cost of living: Housing and other expenses vary dramatically between states
  • Employer location: Some companies adjust salaries based on employee location

  • Special situations to consider


    New Hampshire caveat: While NH has no tax on wages, it does tax dividends and interest income at 5%. If you have significant investment income, this matters.


    Alaska bonus: Alaska actually pays residents an annual dividend from oil revenues (around $1,000-$2,000 per person in recent years).


    What you should do


    Before relocating for tax purposes:

    1. Calculate your total tax burden (state + local + property)

    2. Factor in cost-of-living differences

    3. Consider your employer's location policies

    4. Use our paycheck calculator to model different scenarios


    [Calculate your take-home pay in different states →](paycheck-calculator)


    Key takeaway: The nine no-tax states can save you $2,000-$5,000+ annually on a $75,000 salary, but consider the full picture including property taxes and cost of living.

    Key Takeaway: Nine states have no income tax, potentially saving $2,000-$5,000+ annually, but total cost of living matters more than tax rates alone.

    Comparison of lowest state income tax rates and potential savings

    StateIncome Tax RateAnnual Savings on $75,000Notes
    Texas, Florida, Nevada0%$3,500+No state income tax
    Wyoming, Alaska0%$3,500+Alaska pays dividends
    North Dakota1.1% - 2.9%$2,600+Low graduated rates
    Pennsylvania3.07% flat$2,270Flat rate, no local variation
    Indiana3.23% flat$2,100Flat rate system
    Utah4.85% flat$1,860Moderate flat rate

    More Perspectives

    SC

    Sarah Chen, Payroll Tax Analyst

    Remote employees who can choose their tax state

    Remote work tax planning opportunities


    As a remote worker, your state of residence determines your income tax obligation, not where your employer is located. This creates significant tax planning opportunities.


    Establishing residency in no-tax states


    To claim residency in a no-tax state, you typically need:

  • Physical presence for 183+ days per year
  • A permanent address (owned or leased)
  • State driver's license and voter registration
  • Local bank accounts
  • Clear intent to make it your permanent home

  • Common remote worker scenarios


    Scenario 1: You work for a California company but live in Texas

  • Result: You pay zero state income tax to any state
  • Savings: $3,000-$8,000+ annually depending on income

  • Scenario 2: You live in New York but work remotely

  • Challenge: NY taxes residents on worldwide income regardless of work location
  • Solution: Establish residency in a no-tax state if you can meet requirements

  • States to avoid as remote workers


    Some states have "convenience of employer" rules that tax remote workers even if they're not residents:

  • New York
  • Connecticut
  • Delaware
  • Nebraska
  • Pennsylvania (sometimes)

  • If your employer is in these states, consult a tax professional about your obligations.


    Key takeaway: Remote workers have unique opportunities to minimize state taxes by choosing their residence strategically, potentially saving thousands annually.

    Key Takeaway: Remote workers can choose low-tax states for residence, but must meet residency requirements and beware of 'convenience of employer' rules.

    Sources

    state income taxno tax statestax planningrelocation

    Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.