Worst States for Total Tax Burden

2026

Bottom 10 US states for combined state + local tax burden in 2026, ranked by Tax Foundation 50-state report. New York, New Jersey, and California top (worst).

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 + local tax burden (highest first)

Combined per-capita state + local tax burden as percentage of personal income (Tax Foundation State and Local Tax Burdens 2024 report, with 2026 inflation adjustment). Includes income tax, sales tax, property tax, and miscellaneous state revenues. Lower is better for taxpayers.

  1. 1

    New York

    New York — 15.9% combined burden (highest in country). 10.9% top income tax + NYC 3.876% local + 1.4% effective property tax. NYC residents face combined ~14% income tax alone.

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

    New Jersey

    New Jersey — 13.2% burden. 10.75% top income tax + 2.46% effective property tax (HIGHEST in country, median bill $9,800/year). Combined PIT + property crushes household budgets.

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

    California

    California — 13.5% burden. 14.4% top income tax (highest state rate) + 7.25% sales tax. Property tax moderate (0.71%) but on much higher home prices.

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

    Illinois

    Illinois — 12.9% burden. 4.95% flat income tax + 2.05% effective property tax (2nd-highest in country) + Chicago higher sales tax (10.25% combined).

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

    Connecticut

    Connecticut — 12.8% burden. 6.99% top income tax + 2.14% effective property tax + millionaire 1% surcharge. Lower Fairfield County (NYC commuters) particularly burdened.

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

    Massachusetts

    Massachusetts — 11.6% burden. 5% income tax + 4% Fair Share surtax above $1M = 9% top. 1.21% effective property tax. High MBTA + transportation taxes in Greater Boston.

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

    Rhode Island

    Rhode Island — 11.3% burden. 5.99% top income tax + 1.40% effective property tax. Smallest US state by area but top-10 tax burden.

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

    Maryland

    Maryland — 11.2% burden. 5.75% top state income tax + Montgomery County 3.2% local = 8.95% top combined. High DC-suburb costs add to overall burden.

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

    Minnesota

    Minnesota — 12.0% burden. 9.85% top income tax (5th-highest) + 1.05% effective property tax. Twin Cities higher metro property burden.

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

    Vermont

    Vermont — 11.7% burden. 8.75% top income tax + 1.83% effective property tax (high) driven by Act 60/68 statewide education funding.

    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.