Skip to content

State Tax Maps

Providing journalists, taxpayers and policymakers with basic data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission. We’ve found that one of the best, most engaging ways to do that is by visualizing tax data in the form of maps.

How does your state collect revenue? Every week, we release a new tax map that illustrates one important measure of state tax rates, collections, burdens and more. If you enjoy our weekly tax maps, help us continue this work and more by making a small contribution here.

All Related Articles

2021 distilled spirits taxes, compare 2021 state distilled spirits taxes (2021 state liquor taxes and tax rates)

How Stiff Are Distilled Spirits Taxes in Your State?

Of all alcoholic beverages subject to taxation, stiff drinks—and all distilled spirits—face the stiffest tax rates. Like many excise taxes, the treatment of distilled spirits varies widely across the states.

2 min read
How Does Your State Treat Social Security Income Does Your State Tax Social Security Benefits Compare States that tax Social Security benefits

How Does Your State Treat Social Security Income?

Thirteen states tax Social Security benefits, a matter of significant interest to retirees. Each of these states has its own approach to determining what share of benefits is subject to tax, though these provisions can be grouped together into a few broad categories.

4 min read
State Sales Tax Collections Per Capita State Collect Sales Taxes per Capita How Much Does Your State Collect in Sales Taxes per Capita

How Much Does Your State Collect in Sales Taxes Per Capita?

Rightsizing a state’s sales tax base can not only make the tax more equitable and better align it with the modern economy but also generate revenue that can be used to pay down the rates of more harmful taxes. That is why sales tax base broadening, which is favored by public finance scholars across the political spectrum, features in many tax reform plans.

3 min read
Location Matters 2021 State Tax Competitiveness Tax Incentives Mature Firms Rankings

What Location Matters Can Tell Us About State Tax Competitiveness

Location Matters is an account of tax complexity and the ways that tax structure affect competitiveness. For policymakers, it represents an opportunity to explore the seemingly more arcane tax provisions that can have a significant impact on business tax burdens, and to discover how their tax code—often completely by accident—picks winners and losers.

4 min read
State infrastructure revenue and state infrastructure spending, How are roads funded in your state? Road funding by state, infrastructure spending by state, infrastructure revenue by state, gas taxes and tolls 2021

How Are Your State’s Roads Funded?

Traditionally, revenue dedicated to infrastructure spending has been raised through taxes on motor fuel, license fees, and tolls, but revenue from motor fuel has proven less effective over the last few decades.

4 min read
State local tax collections per capita in your state, 2021 state and local tax collections per capita in your state, 2021 state and local tax collections per capita by state

How High Are State and Local Tax Collections in Your State?

Although Tax Day has been pushed back this year, mid-April is still a good occasion to take a look at tax collections in the United States. Because differing state populations can make overall comparisons difficult, today’s state tax map shows state and local tax collections per capita in each of the 50 states and the District of Columbia.

2 min read
State vaping taxes 2021 state vaping tax rates and vaping taxes by state. 2021 state vapor tax rates (Vape and e-cigarette taxes)

How High Are Vapor Taxes in Your State?

Several states are considering introducing or increasing taxes on vapor products to make up declining tax revenue from traditional tobacco products or to fill budget holes in the wake of the coronavirus pandemic. However, lawmakers should approach the issue carefully because flawed excise tax design on vapor products could drive consumers back to more harmful combustible products like cigarettes.

3 min read
2021 state capital stock tax, 2021 state franchise tax, 2021 state capital stock taxes and state franchise taxes. Which states have a capital stock tax or franchise tax

Does Your State Levy a Capital Stock Tax?

Capital stock taxes are imposed on a business’s net worth (or accumulated wealth). As such, the tax tends to penalize investment and requires businesses to pay regardless of whether they make a profit in a given year, or ever.

4 min read
State business inventory tax. Does your state tax business inventory? Are businesses tax on inventory? Explore state business tangible personal property tax as of July 1, 2020,taxes on business inventory, inventory taxes

Does Your State Tax Business Inventory?

Inventory taxes are levied regardless of whether a business makes a profit, adding to the burden of businesses already struggling to stay afloat.

2 min read
Gross Receipts Taxes 2021 State Gross Receipts Tax Rates Which States Have a Gross Receipts Tax What States Charge Gross Receipts Tax Texas Gross Receipts Tax

Does Your State Have a Gross Receipts Tax?

Moving away from state gross receipts taxes would represent a pro-growth change to make the tax code friendlier to businesses and consumers alike, which is especially necessary in the wake of the coronavirus pandemic.

3 min read
2021 combined federal and state corporate income tax rates. 2021 federal and state corporate tax rates. combined corporate income tax ratesDo corporations pay state and federal taxes?

Combined State and Federal Corporate Income Tax Rates in 2021

The state with the highest combined corporate income tax rate is New Jersey, with a combined rate of 30.1 percent. Corporations in Alaska, California, Illinois, Iowa, Maine, Minnesota, and Pennsylvania face combined corporate income tax rates at or above 28 percent.

2 min read
2021 state estate tax, 2021 state inheritance tax, states with estate tax, states with inheritance tax, which states have an estate tax? Which states have an inheritance tax? Which states do not have an estate or inheritance tax?

Does Your State Have an Estate or Inheritance Tax?

In addition to the federal estate tax, with a top rate of 40 percent, some states levy an additional estate or inheritance tax. Twelve states and Washington, D.C. impose estate taxes and six impose inheritance taxes. Maryland is the only state to impose both. Most states have been moving away from estate or inheritance taxes or have raised their exemption levels, as estate taxes without the federal exemption hurt a state’s competitiveness.

3 min read
PPP state tax PPP loan forgiveness. State tax treatment of PPP loans. States tax forgiven PPP loans August 23 2021

Which States Are Taxing Forgiven PPP Loans?

Congress chose to exempt forgiven Paycheck Protection Program (PPP) loans from federal income taxation. Many states, however, remain on track to tax them by either treating forgiven loans as taxable income, denying the deduction for expenses paid for using forgiven loans, or both.

7 min read
2021 state income tax rates. 2021 state individual income tax rates. States with no income tax. 2021 top state marginal individual income tax rates

State Individual Income Tax Rates and Brackets, 2021

Individual income taxes are a major source of state government revenue, accounting for 37 percent of state tax collections in fiscal year (FY) 2017. Several states had notable individual income tax changes in 2020: Arizona, Arkansas, Massachusetts, Michigan, Minnesota, North Carolina, Ohio, Tennessee, Virginia, and Wisconsin.

22 min read