Compare States
Pick two states to compare their ranks, their scores, and the tax rules behind them. Share the page URL to share the comparison.
Showing Wyoming and South Dakota. Turn on JavaScript to compare the states you picked.
Wyoming ranks 1st overall and South Dakota ranks 2nd, a gap of 1 place and 0.14 points on the 0–10 score scale. Component ranks don't average out to the overall rank, because some components count for more of the score than others.
Component Scores
Each chart plots a state's five component scores from 0 to 10, where 10 is best. Under each are the state's 2027 ranks out of 50 and its scores.
Wyoming- Overall
- #1
- 7.70 / 10
- Corporate
- #1
- 10.00 / 10
- Individual Income
- #1
- 10.00 / 10
- Sales
- #6
- 6.23 / 10
- Property
- #39
- 4.25 / 10
- Unemployment Insurance
- #33
- 4.77 / 10
South Dakota- Overall
- #2
- 7.56 / 10
- Corporate
- #1
- 10.00 / 10
- Individual Income
- #1
- 10.00 / 10
- Sales
- #31
- 4.47 / 10
- Property
- #15
- 5.44 / 10
- Unemployment Insurance
- #19
- 5.32 / 10
Component by Component
Each bar is a state's 2027 score on the 0–10 scale, where 10 is best. Beside it are the state's rank out of 50 and its change since 2026. The gap is the difference between the two scores.
Overall
Gap of 0.14 pointsCorporate Taxes 21.3% of the total Index score
Gap of 0.00 pointsIndividual Income Taxes 30.2% of the total Index score
Gap of 0.00 pointsSales Taxes 21.7% of the total Index score
Gap of 1.76 pointsProperty Taxes 15.2% of the total Index score
Gap of 1.19 pointsUnemployment Insurance Taxes 11.6% of the total Index score
Gap of 0.55 points
Overall Rank over Time, 2020–2027
Each line is one state's overall rank by year. Ranks for 2020 through 2026 are backcast under the current methodology.
Tax Data Explorer
Compare data and variables between Wyoming and South Dakota: the rates, brackets, carryforward limits, and other policy variables behind each state's 2027 scores, grouped by the report's tables. Values that differ from Wyoming's are shaded.
Show the Tax Variables
The tax variables need JavaScript here. Each state page lists them too: Wyoming, South Dakota.
Show the Tables
| Measure | Wyoming | South Dakota |
|---|---|---|
| Overall | Rank 1No change since 2026Score 7.70 | Rank 2No change since 2026Score 7.56 |
| Corporate Taxes | Rank 1No change since 2026Score 10.00 | Rank 1No change since 2026Score 10.00 |
| Individual Income Taxes | Rank 1No change since 2026Score 10.00 | Rank 1No change since 2026Score 10.00 |
| Sales Taxes | Rank 6No change since 2026Score 6.23 | Rank 31No change since 2026Score 4.47 |
| Property Taxes | Rank 39Down 2 places since 2026Score 4.25 | Rank 15Down 1 place since 2026Score 5.44 |
| Unemployment Insurance Taxes | Rank 33No change since 2026Score 4.77 | Rank 19Up 1 place since 2026Score 5.32 |
Arrows show how many places a state moved since 2026.
| State | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 |
|---|---|---|---|---|---|---|---|---|
| Wyoming | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| South Dakota | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 |
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About the Authors
Janelle Fritts is a Senior Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Tax Competitiveness Index and serves as a resource to policymakers in their efforts to modernize and improve the structures of their state tax codes. Her work has been cited in The New York Times, the Associated Press, Bloomberg, and numerous state media outlets across the country.
Jared Walczak is a Senior Fellow at the Tax Foundation, where he spent five years as Vice President of State Projects, and president of Walczak Policy Consulting.
Nicole Fox is a Policy Analyst with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Katherine Loughead is the Vice President of State Tax Policy at the Tax Foundation, where she oversees the state tax policy team’s research agenda and serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Media Contacts
Sarah Wilbur
Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.
Jesse Solis
Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.