2026 Competitiveness Redbook | Page 72

TABLE 61 Source: Tax Foundation
Tax Foundation State Tax Competitiveness Index( FY 2026)
Individual
Corp.
Income
Sales
Prop.
Unemployment
Rank
Tax
Tax
Tax
Tax
Insurance Tax
1 Wyoming
1
1
6
37
33
2 South Dakota
1
1
31
8
20
3 New Hampshire
37
1
1
44
23
4 Alaska
35
1
5
31
50
5 Florida
17
1
16
20
8
6 Montana
24
12
3
17
25
7 Texas
46
1
36
38
31
8 Tennessee
48
1
47
32
16
9 Idaho
21
14
8
3
36
10 Indiana
7
20
14
4
15
11 North Dakota
11
18
17
6
14
12 Missouri
5
17
25
12
5
13 North Carolina
3
22
15
21
7
14 Arizona
13
9
45
10
1
15 Utah
12
10
26
14
29
16 Michigan
22
19
10
29
28
17 Iowa
25
11
11
33
35
18 Georgia
9
16
18
35
22
19 Oklahoma
4
29
32
11
6
20 Nevada
39
8
41
9
47
21 Wisconsin
31
34
7
7
32
22 Nebraska
14
26
12
46
3
23 Kansas
26
28
21
26
4
24 Delaware
50
43
2
2
2
25 Kentucky
19
25
20
30
30
26 Maine
40
23
9
45
21
27 Mississippi
6
32
23
39
13
28 New Mexico
23
37
38
1
17
29 South Carolina
8
24
28
40
27
30 Virginia
18
36
13
24
37
31 Louisiana
10
15
50
22
9
32 West Virginia
29
27
33
19
24
33 Colorado
20
21
39
34
40
34 Arkansas
15
40
43
16
10
35 Oregon
49
41
4
28
41
36 Pennsylvania
34
38
24
13
34
37 Alabama
16
35
48
18
19
38 Illinois
42
13
37
41
42
39 Ohio
45
33
44
5
11
40 Rhode Island
32
30
27
43
48
41 Hawaii
27
45
29
15
43
42 Vermont
38
39
30
50
12
43 Massachusetts
33
42
22
48
45
44 Minnesota
43
44
35
23
44
45 Washington
47
31
49
25
49
46 Maryland
36
47
40
36
18
47 Connecticut
30
46
19
49
39
48 California
41
49
46
27
26
49 New Jersey
44
48
34
42
46
50 New York
28
50
42
47
38
Dist. of Columbia
32
46
43
47
24
Washington ranks 6th worst in the country on the Tax Foundation’ s State Tax Competitiveness Index. Its sales taxes are the 2nd worst in the country and corporate taxes are the 4th worst.