-
Overall Rank
22
Down 1 place since 2026 -
50
No change since 2026 -
37
Up 2 places since 2026 -
2
No change since 2026 -
3
Down 1 place since 2026 -
Unemployment Insurance Tax Rank
2
No change since 2026
Delaware ranks 22nd overall on the 2027 State Tax Competitiveness Index.
Score 5.30 / 10
About Delaware's Tax Code
Delaware, despite maintaining several distinctly uncompetitive provisions, ranks slightly above average on the Index due to its lack of a sales tax. Delaware has a graduated individual income tax with a top rate of 6.6 percent kicking in at $60,000. In addition, the city of Wilmington collects its own individual income tax of 1.25 percent, the only jurisdiction to do so. Taxpayers in the state also face a marriage penalty, where a household’s overall tax bill increases due to a couple marrying and filing taxes jointly.
Delaware has an 8.7 percent corporate income tax rate and is one of only three states with both a corporate income tax and a gross receipts tax (GRT), which applies to gross sales, without deductions for a firm’s business expenses, like costs of goods sold and compensation, and without regard for ability to pay. This leads to tax pyramiding, favors high-profit-margin companies, and can cause low-profit-margin firms to cease operations. Most states have abandoned GRTs due to the economic harm and inefficiencies they cause. While the state does conform to Section 174A, allowing for full expensing of research and experimentation investments, it does not conform to bonus depreciation under Section 168(k), allowing only a 20 percent deduction. Delaware also imposes a capital stock tax. The state does benefit, however, from its lack of a state sales tax, as well as its reasonable 0.54 percent effective property tax rate on owner-occupied housing value.
Delaware does not levy an estate or inheritance tax, a notable competitive advantage compared to most of its regional competitors. However, the state does impose an uncompetitive convenience rule and requires nonresident individual income tax filing and withholding for nonresidents who work for even a single day in the state. Delaware is perhaps most notable for policies that make it more attractive as a place in which to incorporate than a state in which to actually conduct significant business operations. Its Court of Chancery, which wins many plaudits, is well outside the scope of the Index, while its uniquely favorable treatment of royalty income does not benefit the state on the Index.
Component Scores
#22 overall · 5.30 / 10Each component is scored from 0 to 10, where 10 is best. Select a component for its detail page.
| Component | Rank | Score | |
|---|---|---|---|
| Corporate Taxes | #50 | 1.33 / 10 | |
| Individual Income Taxes | #37 | 4.82 / 10 | |
| Sales Taxes | #2 | 8.60 / 10 | |
| Property Taxes | #3 | 6.46 / 10 | |
| Unemployment Insurance Taxes | #2 | 6.14 / 10 |
Ranking Changes, 2020–2027
#22 in 2027 · down 7 places from 2020Delaware ranked 15th in 2020 and ranks 22nd in 2027, a decline of 7 places. The axis is zoomed to the state's range. Ranks for 2020 through 2026 are backcast under the current methodology.
Show the Table
| Year | Overall | Corporate | Individual Income | Sales | Property | Unemployment Insurance |
|---|---|---|---|---|---|---|
| 2020 | 15 (5.46) | 50 (1.63) | 38 (4.74) | 2 (8.80) | 2 (6.69) | 7 (5.74) |
| 2021 | 15 (5.42) | 50 (1.64) | 39 (4.75) | 2 (8.78) | 2 (6.65) | 11 (5.66) |
| 2022 | 16 (5.42) | 50 (1.60) | 40 (4.75) | 2 (8.86) | 2 (6.67) | 11 (5.66) |
| 2023 | 17 (5.38) | 50 (1.48) | 40 (4.76) | 2 (8.78) | 2 (6.59) | 4 (5.94) |
| 2024 | 17 (5.41) | 50 (1.45) | 39 (4.72) | 2 (8.87) | 2 (6.70) | 1 (6.11) |
| 2025 | 17 (5.37) | 50 (1.41) | 39 (4.71) | 2 (8.84) | 1 (6.57) | 2 (6.06) |
| 2026 | 21 (5.26) | 50 (1.37) | 39 (4.68) | 2 (8.56) | 2 (6.57) | 2 (6.17) |
| 2027 | 22 (5.30) | 50 (1.33) | 37 (4.82) | 2 (8.60) | 3 (6.46) | 2 (6.14) |
Delaware Compared across the States
#22 overallEach row places the states on a 0 to 10 score scale for one measure. Delaware is the large outlined dot, and the dashed line is the 50-state median, so a dot to its right scores better than the typical state. Hover over or tab to any dot for detail, and select it to open that state's profile.
Overall
#22 5.30
Corporate Taxes
#50 1.33
Individual Income Taxes
#37 4.82
Sales Taxes
#2 8.60
Property Taxes
#3 6.46
Unemployment Insurance Taxes
#2 6.14
- Delaware
- Other states, by rank (1st to 50th)
- 50-state median
Delaware and Its Neighbors
#22 overallDelaware borders 3 states and ranks 22nd overall; it outranks every one of them.
-
Delaware #22 Score 5.30 This state -
Pennsylvania #30 Score 5.04 8 places behind -
Maryland #44 Score 4.35 22 places behind -
New Jersey #48 Score 3.92 26 places behind
What Each Component Includes
The five components of the Index, what each one covers, and where Delaware lands. Open any component for the full breakdown.
-
Corporate Taxes
Rank #50Includes corporate income taxes and gross receipts taxes. Measures the impact of each state’s principal tax on business activities.
Full Breakdown for Delaware → -
Individual Income Taxes
Rank #37Covers the tax individuals pay on income, and with it a significant number of businesses — sole proprietorships, partnerships, and S corporations — that report their income through the individual income tax code.
Full Breakdown for Delaware → -
Sales Taxes
Rank #2Covers the general sales tax levied on the purchase price of goods and services, plus excise taxes on gasoline, diesel, tobacco, vapor products, beer, and spirits, and taxes on digital advertising.
Full Breakdown for Delaware → -
Property Taxes
Rank #3Includes taxes on real and personal property, net worth, and the transfer of assets — among them capital stock, estate, inheritance, and real estate transfer taxes.
Full Breakdown for Delaware → -
Unemployment Insurance Taxes
Rank #2Covers the taxes employers pay into the state unemployment insurance program to finance benefits for workers recently unemployed.
Full Breakdown for Delaware →
Tax Data Explorer
Every policy variable behind Delaware's 2027 scores, grouped by the report's tables, as of July 1, 2026. Its bordering states are shown alongside to start. Search the variables and values, or add up to 4 states to compare side by side.
159 data points · Shaded values differ from Delaware
Corporate Taxes: Corporate Income Tax Rates
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Bracket 1 | 8.7% > $0 | 8.25% > $0 (differs) | 6.5% > $0 (differs) | 7.49% > $0 (differs) |
| Bracket 2 | n.a. | n.a. | 7.5% > $50,000 (differs) | n.a. |
| Bracket 3 | n.a. | n.a. | 9.0% > $100,000 (differs) | n.a. |
| Bracket 4 | n.a. | n.a. | 11.5% > $10,000,000 (differs) | n.a. |
| Gross Receipts Tax | Yes | No (differs) | No (differs) | No (differs) |
| Gross Receipts Tax Minimum Rate | 0.0945% | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Gross Receipts Tax Maximum Rate | 0.7468% | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Gross Receipts Tax Rate Used in the Index | 0.7468% | n.a. (differs) | n.a. (differs) | n.a. (differs) |
Corporate Taxes: Tax Credits and Gross Receipts Deductions
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Job Credits | Yes | Yes | Yes | Yes |
| Research and Development Credits | Yes | Yes | Yes | Yes |
| Investment Credits | Yes | No (differs) | Yes | Yes |
| Compensation Expenses Deductible | No | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Cost of Goods Sold Deductible | No | n.a. (differs) | n.a. (differs) | n.a. (differs) |
Corporate Taxes: Net Operating Losses
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Conforms to Federal NOL Treatment | Yes | Yes | No (differs) | No (differs) |
| Carryback (Years) | Conforms to federal treatment | Conforms to federal treatment | 0 (differs) | 0 (differs) |
| Carryback Cap | Conforms to federal treatment | Conforms to federal treatment | $0 (differs) | $0 (differs) |
| Carryforward (Years) | Conforms to federal treatment | Conforms to federal treatment | 20 (differs) | 20 (differs) |
| Carryforward Cap | Conforms to federal treatment | Conforms to federal treatment | 80% (differs) | 50% of Liability (differs) |
Corporate Taxes: Treatment of Capital Investment
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Section 168(k) Expensing | 20% | 0% (differs) | 0% (differs) | 0% (differs) |
| Conforms to Section 163(j) Limitation | Yes | Yes | Yes | Yes |
| GILTI Inclusion | 60% Inclusion | 50% Inclusion (differs) | 5% Inclusion (differs) | Decouples (differs) |
| Section 174 Expensing | Yes | Yes | Yes | No (differs) |
| Section 168(n) Expensing | No | No | Yes (differs) | No |
Corporate Taxes: Other Corporate Base Variables
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Federal Income Used as State Tax Base | Yes | Yes | Yes | Yes |
| Conformity Status | Rolling | Rolling | Rolling | Rolling |
| Allows Federal ACRS or MACRS Depreciation | Yes | Yes | Yes | Yes |
| Allows Federal Depletion | Partial | Partial | Yes (differs) | Yes (differs) |
| Throwback Rule | No | No | No | No |
| Foreign Tax Deductibility | No | Yes (differs) | No | No |
| Corporate AMT | No | No | No | No |
| Brackets Indexed for Inflation | Flat CIT | Flat CIT | No (differs) | Flat CIT |
Individual Income Taxes: Individual Income Tax Rates
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Bracket 1 | 2.2% > $2,000 | 2.0% > $0 (differs) | 1.4% > $0 (differs) | 3.07% > $0 (differs) |
| Bracket 2 | 3.9% > $5,000 | 3.0% > $1,000 (differs) | 1.75% > $20,000 (differs) | n.a. (differs) |
| Bracket 3 | 4.8% > $10,000 | 4.0% > $2,000 (differs) | 3.5% > $35,000 (differs) | n.a. (differs) |
| Bracket 4 | 5.2% > $20,000 | 4.75% > $3,000 (differs) | 5.525% > $40,000 (differs) | n.a. (differs) |
| Bracket 5 | 5.55% > $25,000 | 5.0% > $100,000 (differs) | 6.37% > $75,000 (differs) | n.a. (differs) |
| Bracket 6 | 6.6% > $60,000 | 5.25% > $125,000 (differs) | 8.97% > $500,000 (differs) | n.a. (differs) |
| Bracket 7 | n.a. | 5.5% > $150,000 (differs) | 10.75% > $1,000,000 (differs) | n.a. |
| Bracket 8 | n.a. | 5.75% > $250,000 (differs) | n.a. | n.a. |
| Bracket 9 | n.a. | 6.25% > $500,000 (differs) | n.a. | n.a. |
| Bracket 10 | n.a. | 6.5% > $1,000,000 (differs) | n.a. | n.a. |
| Standard Deduction (Single Filer) | $3,250 | $3,350 (differs) | n.a. (differs) | n.a. (differs) |
| Personal Exemption (Single Filer) | n.a. | $3,200 (differs) | $1,000 (differs) | n.a. |
| Personal Exemption Credit (Single Filer) | $110 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Personal Exemption per Dependent | n.a. | $3,200 (differs) | $1,500 (differs) | n.a. |
| Personal Exemption Credit per Dependent | $110 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Average Local Income Tax Rate | 0.63% | 3.20% (differs) | None (differs) | 3.37% (differs) |
| Surtaxes on Wage Income | n.a. | n.a. | n.a. | n.a. |
Individual Income Taxes: Marriage Penalty, Capital Income, Indexation
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Marriage Penalty | Yes | Yes | Yes | No (differs) |
| Married Couples Can File Separately on One Return | Yes | No (differs) | No (differs) | No (differs) |
| Convenience Rule | Yes | No (differs) | Partial (differs) | Yes |
| Interest Taxed | Yes | Yes | Yes | Yes |
| Dividends Taxed | Yes | Yes | Yes | Yes |
| Capital Gains Taxed | Yes | Yes | Yes | Yes |
| Combined Capital Gains Tax Rate | 6.6% | 11.7% (differs) | 10.75% (differs) | 3.07% (differs) |
| Tax Brackets Indexed for Inflation | No | No | No | Yes (differs) |
| Standard Deduction Indexed for Inflation | No | Yes (differs) | Yes (differs) | Yes (differs) |
| Personal Exemption Indexed for Inflation | No | No | No | Yes (differs) |
| Progressivity Ratio | 1.00 | 1.37 (differs) | 1.95 (differs) | 1.00 |
Individual Income Taxes: Other Individual Base Variables
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Federal Income Used as State Tax Base | Yes | Yes | No (differs) | No (differs) |
| Conformity Status | Rolling | Rolling | Static (not current) (differs) | Static (not current) (differs) |
| Credits for Taxes Paid to Other States | Yes | Yes | Yes | Yes |
| AMT Levied | No | No | No | No |
| Recognition of S Corporation Status | Yes | Yes | Yes | Yes |
| Section 179 Expensing Limit | $2,560,000 | $25,000 (differs) | $25,000 (differs) | $1,250,000 (differs) |
| Tips | Taxable | Taxable | Taxable | Taxable |
| Overtime | Taxable | Taxable | Taxable | Taxable |
| Filing and Withholding Threshold Index | 0 | 0 | 0 | 0 |
Individual Income Taxes: Other Individual Income Variables
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Income Recapture | No | No | No | No |
Sales Taxes: Sales and Excise Tax Rates
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| State Sales Tax Rate | n.a. | 6.00% (differs) | 6.63% (differs) | 6.00% (differs) |
| Average Local Sales Tax Rate | 0.00% | 0.00% | -0.02% (differs) | 0.34% (differs) |
| Maximum Local Sales Tax Rate | None | None | 3.3125% (differs) | 2.00% (differs) |
| Gasoline Tax (Cents per Gallon) | 23.00 | 46.81 (differs) | 49.15 (differs) | 58.70 (differs) |
| Diesel Tax (Cents per Gallon) | 22 | 47.66 (differs) | 56.15 (differs) | 74.1 (differs) |
| Cigarette Tax (Dollars per Pack of 20) | $2.10 | $5.00 (differs) | $3.00 (differs) | $2.60 (differs) |
| Beer Tax (Dollars per Gallon) | $0.263 | $0.60 (differs) | $0.12 (differs) | $0.08 (differs) |
| Spirits Tax (Dollars per Gallon) | $4.50 | $5.46 (differs) | $5.50 (differs) | $7.48 (differs) |
| Vapor Tax Ratio to Cigarette Tax | 5.00% | 214.305% (differs) | 30.00% (differs) | 104.6667% (differs) |
Sales Taxes: Business-to-Business Exemptions
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Business Inputs | n.a. | Some Taxable (differs) | Some Taxable (differs) | Some Taxable (differs) |
| Farm Equipment | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Office Equipment | n.a. | Taxable (differs) | Taxable (differs) | Taxable (differs) |
| Manufacturing Machinery | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Manufacturing Raw Materials | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Business Fuel and Utilities | n.a. | Exempt (differs) | Taxable (differs) | Exempt (differs) |
| Business Leases and Rentals | n.a. | Taxable (differs) | Taxable (differs) | Taxable (differs) |
| Information Services | n.a. | Taxable (differs) | Taxable (differs) | Exempt (differs) |
| Software as a Service (SaaS) | n.a. | Partial (differs) | Exempt (differs) | Taxable (differs) |
| Platform as a Service (PaaS) | n.a. | Partial (differs) | Exempt (differs) | Taxable (differs) |
| Digital B2B Products | n.a. | Taxable (differs) | Exempt (differs) | Exempt (differs) |
| Payroll Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Data Center Purchases | n.a. | Exempt (differs) | Taxable (differs) | Exempt (differs) |
| Digital Advertising Tax | No | Yes (differs) | No | No |
Sales Taxes: Consumer Goods and Services in the Base
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Groceries | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Clothing | n.a. | Taxable (differs) | Exempt (differs) | Exempt (differs) |
| Prescription Medication | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Nonprescription Medication | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Gasoline | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Landscaping | n.a. | Exempt (differs) | Taxable (differs) | Taxable (differs) |
| Repair Services | n.a. | Exempt (differs) | Taxable (differs) | Taxable (differs) |
| Real Estate Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Parking | n.a. | Exempt (differs) | Taxable (differs) | Exempt (differs) |
| Dry Cleaning | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Fitness Services | n.a. | Exempt (differs) | Taxable (differs) | Exempt (differs) |
| Barber Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Veterinary Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| E-Books | n.a. | Taxable (differs) | Taxable (differs) | Taxable (differs) |
| Streaming Video | n.a. | Taxable (differs) | Taxable (differs) | Taxable (differs) |
| Medical Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Legal Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Financial Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Accounting Services | n.a. | Exempt (differs) | Exempt (differs) | Exempt (differs) |
| Sales Tax Holiday | n.a. | Yes (differs) | No (differs) | No (differs) |
Sales Taxes: Sales Tax Structure
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Uniform Base Definitions | n.a. | Yes (differs) | Yes (differs) | Yes (differs) |
| Unified Tax Administration | n.a. | Yes (differs) | Yes (differs) | Yes (differs) |
| Safe Harbor for Remote Sellers | n.a. | Sales or Transactions Threshold (differs) | Sales or Transactions Threshold (differs) | Gross Sales Threshold (differs) |
Property Taxes: Property and Capital Stock Tax Rates
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Property Tax Collections per Capita | $1,086 | $1,982 (differs) | $3,665 (differs) | $1,806 (differs) |
| Property Tax as a Percentage of Personal Income | 1.59% | 2.49% (differs) | 4.32% (differs) | 2.55% (differs) |
| Assessment Limit | No | Yes (differs) | No | No |
| Levy Limit | Yes | No (differs) | Yes | No (differs) |
| Capital Stock Tax Rate | 0.04% | None (differs) | None (differs) | None (differs) |
| Capital Stock Tax Maximum Payment | $200,000 | n.a. (differs) | n.a. (differs) | n.a. (differs) |
| Payment Options for Capital Stock and Corporate Income Taxes | Pay both | n.a. (differs) | n.a. (differs) | n.a. (differs) |
Property Taxes: Property Tax Bases
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Tangible Personal Property Tax | No | Yes (differs) | Partial (differs) | No |
| Tangible Personal Property De Minimis Exemption | n.a. | $20,000 (differs) | n.a. | n.a. |
| Intangible Property Tax | No | No | No | No |
| Inventory Tax | No | Partial (differs) | No | No |
| Real Estate Transfer Tax | Yes | Yes | Yes | Yes |
| Split Roll | Yes | No (differs) | No (differs) | No (differs) |
| Split Roll Ratio | 1.51 | 1.00 (differs) | 1.00 (differs) | 1.00 (differs) |
| Estate Tax | No | 16% (differs) | No | No |
| Inheritance Tax | No | 10% (differs) | 16% (differs) | 15% (differs) |
| Gift Tax | No | No | No | No |
Unemployment Insurance Taxes: UI Tax Rates
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Minimum Rate | 0.40% | 0.31% (differs) | 0.50% (differs) | 1.42% (differs) |
| Maximum Rate | 5.40% | 7.50% (differs) | 5.80% (differs) | 10.37% (differs) |
| Taxable Wage Base | $14,500 | $8,500 (differs) | $44,800 (differs) | $10,000 (differs) |
| Most Favorable Schedule: Minimum Rate | 0.10% | 0.30% (differs) | 0.30% (differs) | 0.00% (differs) |
| Most Favorable Schedule: Maximum Rate | 8.00% | 7.50% (differs) | 5.40% (differs) | 8.95% (differs) |
| Least Favorable Schedule: Minimum Rate | 0.10% | 2.20% (differs) | 1.30% (differs) | 0.00% (differs) |
| Least Favorable Schedule: Maximum Rate | 8.00% | 13.50% (differs) | 7.70% (differs) | 8.95% (differs) |
| Employer Contributions as a Share of Total Wages | 0.11% | 0.18% (differs) | 1.00% (differs) | 0.58% (differs) |
| Employer Contributions as a Share of Taxable Wages | 0.60% | 1.33% (differs) | 2.24% (differs) | 3.40% (differs) |
| Trust Fund Solvency Ratio | 0.79 | 1.04 (differs) | 0.4 (differs) | 0.22 (differs) |
| New Employer Rate | 1.20% | 1.00% (differs) | 3.40% (differs) | 3.82% (differs) |
Unemployment Insurance Taxes: Experience Formulas and Charging Methods
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Experience Formula Based On | Benefit Wage Ratio | Benefits Ratio (differs) | Reserve Ratio (differs) | Benefits Ratio (differs) |
| Benefits Charged in Proportion to Base-Period Wages | Yes | Yes | Yes | Yes |
| Charged If Employee's Benefit Award Is Reversed | No | No | No | No |
| Charged for Reimbursements on Combined Wage Claims | No | Yes (differs) | Yes (differs) | No |
| Charged If Employee Left Voluntarily | No | No | No | No |
| Charged If Employee Was Discharged for Misconduct | No | No | No | No |
| Charged If Employee Refused Suitable Work | No | Yes (differs) | No | Yes (differs) |
| Charged If Employee Continues to Work Part-Time | No | No | Yes (differs) | No |
Unemployment Insurance Taxes: Other UI Base Variables
| Variable | Delaware | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|---|
| Solvency Tax | Yes | No (differs) | Yes | Yes |
| Taxes for Socialized Costs or Negative Balance Employers | No | No | No | No |
| Loan and Interest Repayment Surtaxes | Yes | No (differs) | Yes | Yes |
| Reserve Taxes | No | No | No | No |
| Surtaxes for UI Administration or Non-UI Purposes | Yes | Yes | Yes | No (differs) |
| Temporary Disability Insurance | No | No | Yes (differs) | No |
| Voluntary Contributions | No | No | Yes (differs) | Yes (differs) |
| Years to Qualify for Experience Rating | 2 | 2 | 3 (differs) | 1.5 (differs) |
Share This Page
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.