States With the Lowest Sales Tax

2026

Top 10 US states with the lowest combined state + local sales tax rates in 2026, ranked from no-sales-tax states down through low-rate jurisdictions.

Written and reviewed by Konstantin Iakovlev · Methodology · Updated

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

Ranked by combined state + average local sales tax (lowest first)

State-level sales tax rate plus the average local addition (counties + cities + special districts). Sourced from Tax Foundation 2026 sales-tax tracker + state revenue departments. Combined rate matters most because it determines what shoppers actually pay at checkout.

  1. 1

    Delaware

    Delaware — 0% combined. No state OR local sales tax. Funds via 0.06% Gross Receipts Tax on businesses. Major cross-border shopping destination from MD/NJ/PA.

    paycheck → income tax → property tax → cost of living →
  2. 2

    Montana

    Montana — 0% combined statewide. No general sales tax. Some resort communities (Big Sky, Whitefish) have local "Resort Tax" up to 4% on lodging/restaurants/luxury items.

    paycheck → income tax → property tax → cost of living →
  3. 3

    New Hampshire

    New Hampshire — 0% combined. No state sales tax + no general income tax. 9% Meals & Rooms Tax on prepared food/lodging. Major cross-border destination from MA/ME/VT.

    paycheck → income tax → property tax → cost of living →
  4. 4

    Oregon

    Oregon — 0% combined. No state sales tax. 0.5% Vehicle Privilege Tax on dealer-sold cars. Portland adds 1.0% Arts Tax on residents earning >$1,000/year.

    paycheck → income tax → property tax → cost of living →
  5. 5

    Alaska

    Alaska — 1.43% average combined. No state sales tax; ~100 boroughs/cities add 1%-7.5% local. Anchorage/Fairbanks have 0% local; Juneau is 5%.

    paycheck → income tax → property tax → cost of living →
  6. 6

    Hawaii

    Hawaii — 4.44% average combined. 4% state General Excise Tax (GET) + Honolulu 0.5% surcharge + small county add-ons. GET applies to virtually everything including services.

    paycheck → income tax → property tax → cost of living →
  7. 7

    Wyoming

    Wyoming — 5.36% average combined. 4% state (lowest among non-zero states) + counties typically add 1-2%. Cheyenne/Jackson 6%.

    paycheck → income tax → property tax → cost of living →
  8. 8

    Wisconsin

    Wisconsin — 5.43% average combined. 5% state + most counties add 0.5%. Milwaukee adds 2.0% under 2023 fiscal-stability legislation.

    paycheck → income tax → property tax → cost of living →
  9. 9

    Maine

    Maine — 5.50% combined statewide. No local sales tax additions allowed. 8% Meals tax + 9% lodging tax separate.

    paycheck → income tax → property tax → cost of living →
  10. 10

    Virginia

    Virginia — 5.77% average combined. 4.3% state + 1%-1.7% local. Northern Virginia + Hampton Roads at 6%; rest at 5.3%.

    paycheck → income tax → property tax → cost of living →

Methodology note: This listicle is curated based on Q1 2026 data verified against each state's Department of Revenue + Tax Foundation 50-state reports. Rankings reflect tax structure and are not investment advice. Cost of living, employment opportunities, climate, and personal preferences should also factor into relocation decisions.