{"_meta":{"country":"US","generated":"2026-10-30","schema":"subnational v1 (us)","rule":"Official sources only. State tax rules are read from each state revenue department or statute and corroborated against an independent table; statistics come from the Census Bureau, BEA, EIA and FBI. Corridor differences are computed from the unit figures. Facts only: no ranks or recommendations.","disclaimer":"Information, not tax or legal advice. Rates are statutory state rates for the stated year; local income, sales and property taxes, deductions and federal tax are not included. A personal calculation needs the state revenue department or a tax adviser.","sources":[{"name":"US Census Bureau, American Community Survey 2025 1-year estimates (tables B25064, B25077, B25103, B19013)","url":"https://www.census.gov/programs-surveys/acs/data/summary-file.html","tier":"A","year":2025},{"name":"US Bureau of Economic Analysis, Regional Price Parities by state 2024 (US = 100)","url":"https://www.bea.gov/data/prices-inflation/regional-price-parities-state-and-metro-area","tier":"A","year":2024},{"name":"US Energy Information Administration, Electric Power Monthly table 5.6.B, average residential price, year to date through August 2026","url":"https://www.eia.gov/electricity/monthly/epm_table_grapher.php?t=epmt_5_6_b","tier":"A","period":"August 2026"}],"stat_sources":{"acs":{"name":"US Census Bureau, American Community Survey 2025 1-year estimates (tables B25064, B25077, B25103, B19013)","url":"https://www.census.gov/programs-surveys/acs/data/summary-file.html","tier":"A","year":2025},"bea":{"name":"US Bureau of Economic Analysis, Regional Price Parities by state 2024 (US = 100)","url":"https://www.bea.gov/data/prices-inflation/regional-price-parities-state-and-metro-area","tier":"A","year":2024},"eia":{"name":"US Energy Information Administration, Electric Power Monthly table 5.6.B, average residential price, year to date through August 2026","url":"https://www.eia.gov/electricity/monthly/epm_table_grapher.php?t=epmt_5_6_b","tier":"A","period":"August 2026"}},"counts":{"units":51,"corridors":12,"official_claims":359,"units_with_stats":51,"withheld":227}},"federal":{},"units":{"US-AL":{"id":"US-AL","name":"Alabama","capital":"Montgomery","stats":{"median_gross_rent_usd_month":{"value":1121,"year":2025,"source":"acs"},"median_home_value_usd":{"value":246500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":946,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.38,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":67663,"year":2025,"source":"acs"},"rpp_all_items":{"value":88.8,"year":2024,"source":"bea"},"rpp_housing":{"value":61.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":84.6,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":16.51,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":381,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Alabama levies a state individual income tax on wages in 2026.","basis":"Ala. Code 40-18-5","source":{"name":"Alabama Department of Revenue, individual income tax","url":"https://revenue.alabama.gov/individual-corporate/individual-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page does not state the tax year of the bracket table; Tax Foundation shows the same 2026 figure."},"income_tax_structure":{"value":"graduated","unit":"level","text":"Alabama's state individual income tax structure in 2026 is graduated.","basis":"Ala. Code 40-18-5","source":{"name":"Alabama Department of Revenue, individual income tax","url":"https://revenue.alabama.gov/individual-corporate/individual-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page does not state the tax year of the bracket table; Tax Foundation shows the same 2026 figure."},"income_tax_top_rate_pct":{"value":5,"unit":"pct","text":"Alabama's top statutory state income tax rate for 2026 is 5.0 per cent, excluding local taxes.","basis":"Ala. Code 40-18-5","source":{"name":"Alabama Department of Revenue, individual income tax","url":"https://revenue.alabama.gov/individual-corporate/individual-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page does not state the tax year of the bracket table; Tax Foundation shows the same 2026 figure."},"income_tax_top_bracket_single_usd":{"value":3000,"unit":"usd","text":"The top Alabama rate applies to single filers above $3,000 of taxable income in 2026.","basis":"Ala. Code 40-18-5","source":{"name":"Alabama Department of Revenue, individual income tax","url":"https://revenue.alabama.gov/individual-corporate/individual-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page does not state the tax year of the bracket table; Tax Foundation shows the same 2026 figure."},"state_sales_tax_rate_pct":{"value":4,"unit":"pct","text":"Alabama's statewide base sales tax rate is 4 per cent, excluding local add-ons.","basis":"Ala. Code 40-23-2","source":{"name":"Alabama Department of Revenue, State Sales and Use Tax Rates","url":"https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"General rate 4%; counties and cities add local taxes; food rate is lower."},"estate_tax_has":{"value":false,"unit":"bool","text":"Alabama requires no state estate tax return for decedents who died after 31 December 2004, so no Alabama estate tax applies to current estates.","basis":"Alabama Code Title 40, Chapter 15 (federal credit phase-out)","source":{"name":"Alabama Department of Revenue, Alabama Fiduciary, Estate, and Inheritance Tax","url":"https://www.revenue.alabama.gov/individual-corporate/alabama-estate-and-inheritance-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"residency_rule":{"value":"domicile","unit":"text","text":"Alabama taxes individuals domiciled in the state on all income wherever earned, and domicile is where a person lives, has a permanent home and intends to return when absent, with no day-count test.","basis":"Alabama Code Title 40, Chapter 18","source":{"name":"Alabama Department of Revenue, Individual Income Tax Filing Information","url":"https://www.revenue.alabama.gov/individual-corporate/individual-income-tax-filing-information/","tier":"A","read_date":"2026-10-30"},"note":"Single official source; the page states no 183-day rule."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Under Alabama law the entire capital gain is taxable and the entire loss is deductible in the year it occurs, with no separate capital gains rate.","basis":"Alabama Code Title 40, Chapter 18; Form 40 instructions","source":{"name":"Alabama Department of Revenue, 2024 Form 40 Instruction Booklet","url":"https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (PDF text); the booklet says the entire gain is taxable and does not use the words ordinary income."}}},"US-AK":{"id":"US-AK","name":"Alaska","capital":"Juneau","stats":{"median_gross_rent_usd_month":{"value":1500,"year":2025,"source":"acs"},"median_home_value_usd":{"value":385100,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4067,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.06,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":95220,"year":2025,"source":"acs"},"rpp_all_items":{"value":102.4,"year":2024,"source":"bea"},"rpp_housing":{"value":93.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":119,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":27.32,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":731.9,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Alaska does not levy a state individual income tax on wages in 2026.","basis":"Alaska has repealed its individual income tax (1980)","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"none","unit":"level","text":"Alaska's state individual income tax structure in 2026 is none.","basis":"Alaska has repealed its individual income tax (1980)","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Alaska has no top state income tax rate because it levies no individual income tax.","basis":"Alaska has repealed its individual income tax (1980)","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":0,"unit":"pct","text":"Alaska levies no statewide sales tax in 2026; cities and boroughs may levy local sales tax (roughly 1 to 7 per cent).","basis":"Alaska Sales Tax Information (DCRA)","source":{"name":"Alaska DCRA, Alaska Sales Tax Information","url":"https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 sales tax rates (midyear)","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"}},"estate_tax_has":{"value":false,"unit":"bool","text":"Alaska has no state estate tax; the state stopped collecting its pickup tax in 2005.","basis":"Alaska Tax Facts","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Alaska levies no inheritance tax, so there is no spouse or children exemption to consider.","basis":"Alaska Tax Facts","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Alaska has no individual income tax, so capital gains are not taxed at state level.","basis":"Alaska Tax Facts","source":{"name":"Alaska Department of Commerce, Office of the State Assessor, Alaska Tax Facts","url":"https://www.commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}}}},"US-AZ":{"id":"US-AZ","name":"Arizona","capital":"Phoenix","stats":{"median_gross_rent_usd_month":{"value":1698,"year":2025,"source":"acs"},"median_home_value_usd":{"value":427600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1894,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.44,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":82940,"year":2025,"source":"acs"},"rpp_all_items":{"value":100.7,"year":2024,"source":"bea"},"rpp_housing":{"value":106.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":92.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.36,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":433.6,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Arizona levies a state individual income tax on wages in 2026.","basis":"A.R.S. 43-1011","source":{"name":"Arizona Legislature, 2026 bill summary (individual income tax single 2.5% rate)","url":"https://www.azleg.gov/legtext/57leg/2R/summary/H.HB2804_020226_RED.DOCX.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Reduction bills (SB1318 would have set about 2.42%) were seen only as proposals; Tax Foundation 2026 shows 2.5%."},"income_tax_structure":{"value":"flat","unit":"level","text":"Arizona's state individual income tax structure in 2026 is flat.","basis":"A.R.S. 43-1011","source":{"name":"Arizona Legislature, 2026 bill summary (individual income tax single 2.5% rate)","url":"https://www.azleg.gov/legtext/57leg/2R/summary/H.HB2804_020226_RED.DOCX.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Reduction bills (SB1318 would have set about 2.42%) were seen only as proposals; Tax Foundation 2026 shows 2.5%."},"income_tax_top_rate_pct":{"value":2.5,"unit":"pct","text":"Arizona's top statutory state income tax rate for 2026 is 2.5 per cent, excluding local taxes.","basis":"A.R.S. 43-1011","source":{"name":"Arizona Legislature, 2026 bill summary (individual income tax single 2.5% rate)","url":"https://www.azleg.gov/legtext/57leg/2R/summary/H.HB2804_020226_RED.DOCX.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Reduction bills (SB1318 would have set about 2.42%) were seen only as proposals; Tax Foundation 2026 shows 2.5%."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Arizona taxes all income at a single rate in 2026.","basis":"A.R.S. 43-1011","source":{"name":"Arizona Legislature, 2026 bill summary (individual income tax single 2.5% rate)","url":"https://www.azleg.gov/legtext/57leg/2R/summary/H.HB2804_020226_RED.DOCX.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Reduction bills (SB1318 would have set about 2.42%) were seen only as proposals; Tax Foundation 2026 shows 2.5%."}}},"US-AR":{"id":"US-AR","name":"Arkansas","capital":"Little Rock","stats":{"median_gross_rent_usd_month":{"value":1055,"year":2025,"source":"acs"},"median_home_value_usd":{"value":228400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1142,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.5,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":65588,"year":2025,"source":"acs"},"rpp_all_items":{"value":86.9,"year":2024,"source":"bea"},"rpp_housing":{"value":58.2,"year":2024,"source":"bea"},"rpp_utilities":{"value":74.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.74,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":589.7,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Arkansas levies a graduated state income tax on wages.","basis":"Ark. Code 26-51-201","source":{"name":"Arkansas DFA, 2026 withholding instructions","url":"https://www.dfa.arkansas.gov/wp-content/uploads/withholdInstructions_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Arkansas has a graduated state income tax.","basis":"Ark. Code 26-51-201","source":{"name":"Arkansas DFA, 2026 withholding instructions","url":"https://www.dfa.arkansas.gov/wp-content/uploads/withholdInstructions_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":3.7,"unit":"pct","text":"Arkansas's top state income tax rate for 2026 is 3.7 per cent.","basis":"Ark. Code 26-51-201 as amended by SB1 (2026 S.S.)","source":{"name":"Arkansas DFA fiscal impact statement for SB1 of the 2026 special session (amends Ark. Code 26-51-201)","url":"https://arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FSB1-DFA1.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Arkansas Senate news, special session 2026 (governor signed SB1/HB1001, top rate 3.7% from 1 Jan 2026)","url":"https://senate.arkansas.gov/senate-news/posts/2026/05/special-session-2026/","tier":"A"},"note":"Enacted by the May 2026 special session (SB1/HB1001, signed per Arkansas Senate). DFA 2026 withholding instructions still show 3.9% (withholding rate dated before the cut) and Tax Foundation shows the prior-year value (3.9%)."},"income_tax_top_bracket_single_usd":{"value":26400,"unit":"usd","text":"Arkansas applies its 3.7 per cent rate from $26,400 of net taxable income in the standard table for 2026.","basis":"Ark. Code 26-51-201 as amended by SB1 (2026 S.S.)","source":{"name":"Arkansas DFA fiscal impact statement for SB1 of the 2026 special session (amends Ark. Code 26-51-201)","url":"https://arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FSB1-DFA1.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Arkansas Senate news, special session 2026 (governor signed SB1/HB1001, top rate 3.7% from 1 Jan 2026)","url":"https://senate.arkansas.gov/senate-news/posts/2026/05/special-session-2026/","tier":"A"},"note":"Standard table: 3.7% on $26,400 to $94,700; the upper-income table (above about $94,700) applies 3.7% from $4,701 after a 2% first band, with a bracket adjustment. Tax Foundation shows $4,600 (prior-year structure)."},"state_sales_tax_rate_pct":{"value":6.5,"unit":"pct","text":"Arkansas's statewide base sales tax rate is 6.5 per cent, excluding local add-ons.","basis":"Ark. Code 26-52-301","source":{"name":"Arkansas DFA, Sales and Use Tax","url":"https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"6.5% state rate; local taxes extra."},"residency_rule":{"value":"domicile","unit":"text","text":"Arkansas treats a person as a full-year resident if domiciled in Arkansas, meaning the place intended as a permanent home to which the person returns when away.","basis":"Arkansas Code 26-51-102; DFA individual income tax regulations","source":{"name":"Arkansas DFA, 2025 AR1000F and AR1000NR Instructions","url":"https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (2025 instructions read from the PDF). DFA regulations also treat a person with a permanent place of abode who spends more than six months in the state as a resident."},"capital_gains_treatment":{"value":"special_rate_or_excise","unit":"level","text":"For 2025 Arkansas taxes only 50 percent of net long-term capital gain (and exempts the part of a gain above 10 million dollars), while short-term gain is taxed as ordinary income.","basis":"Arkansas Form AR1000D (2025)","source":{"name":"Arkansas DFA, 2025 AR1000D Capital Gains form","url":"https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000D_CapitalGains.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source; text read from the PDF, 2025 tax year form, 2026 form not yet published."}}},"US-CA":{"id":"US-CA","name":"California","capital":"Sacramento","stats":{"median_gross_rent_usd_month":{"value":2160,"year":2025,"source":"acs"},"median_home_value_usd":{"value":770700,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":5537,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.72,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":102159,"year":2025,"source":"acs"},"rpp_all_items":{"value":110.7,"year":2024,"source":"bea"},"rpp_housing":{"value":154.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":158.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":32.58,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":478.4,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"California levies a state individual income tax on wages in 2026.","basis":"Cal. Rev. & Tax. Code 17041 and 17043","source":{"name":"California Franchise Tax Board, tax rate schedules (2025) and bill analysis","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Top rate is 12.3% plus the 1% Mental Health Services Tax above $1,000,000; FTB 2026 schedules not yet published, 2025 schedule read."},"income_tax_structure":{"value":"graduated","unit":"level","text":"California's state individual income tax structure in 2026 is graduated.","basis":"Cal. Rev. & Tax. Code 17041 and 17043","source":{"name":"California Franchise Tax Board, tax rate schedules (2025) and bill analysis","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Top rate is 12.3% plus the 1% Mental Health Services Tax above $1,000,000; FTB 2026 schedules not yet published, 2025 schedule read."},"income_tax_top_rate_pct":{"value":13.3,"unit":"pct","text":"California's top statutory state income tax rate for 2026 is 13.3 per cent, excluding local taxes.","basis":"Cal. Rev. & Tax. Code 17041 and 17043","source":{"name":"California Franchise Tax Board, tax rate schedules (2025) and bill analysis","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Top rate is 12.3% plus the 1% Mental Health Services Tax above $1,000,000; FTB 2026 schedules not yet published, 2025 schedule read."},"income_tax_top_bracket_single_usd":{"value":1000000,"unit":"usd","text":"The top California rate applies to single filers above $1,000,000 of taxable income in 2026.","basis":"Cal. Rev. & Tax. Code 17041 and 17043","source":{"name":"California Franchise Tax Board, tax rate schedules (2025) and bill analysis","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Top rate is 12.3% plus the 1% Mental Health Services Tax above $1,000,000; FTB 2026 schedules not yet published, 2025 schedule read."},"state_sales_tax_rate_pct":{"value":7.25,"unit":"pct","text":"California's statewide base sales tax rate is 7.25 per cent, excluding local add-ons.","basis":"Cal. Rev. & Tax. Code 6051","source":{"name":"California CDTFA, Sales and Use Tax Rates","url":"https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Statewide rate of 7.25% includes mandatory state and local components; district taxes extra."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"California has no inheritance tax or gift tax.","basis":"California Constitution art. XIII sec. 14 (Proposition 6, 1982)","source":{"name":"California Tax Service Center (taxes.ca.gov), Special Circumstances","url":"https://taxes.ca.gov/income-tax/special-circumstances/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-CO":{"id":"US-CO","name":"Colorado","capital":"Denver","stats":{"median_gross_rent_usd_month":{"value":1839,"year":2025,"source":"acs"},"median_home_value_usd":{"value":567600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2945,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.52,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":99729,"year":2025,"source":"acs"},"rpp_all_items":{"value":103.1,"year":2024,"source":"bea"},"rpp_housing":{"value":127.4,"year":2024,"source":"bea"},"rpp_utilities":{"value":85,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":16.8,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":489.3,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Colorado levies a state individual income tax on wages in 2026.","basis":"C.R.S. 39-22-104","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Guide rate table stops at 2025; Legislative Council confirms 4.4% under current law. Ballot measure could change from 2027."},"income_tax_structure":{"value":"flat","unit":"level","text":"Colorado's state individual income tax structure in 2026 is flat.","basis":"C.R.S. 39-22-104","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Guide rate table stops at 2025; Legislative Council confirms 4.4% under current law. Ballot measure could change from 2027."},"income_tax_top_rate_pct":{"value":4.4,"unit":"pct","text":"Colorado's top statutory state income tax rate for 2026 is 4.4 per cent, excluding local taxes.","basis":"C.R.S. 39-22-104","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Guide rate table stops at 2025; Legislative Council confirms 4.4% under current law. Ballot measure could change from 2027."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Colorado taxes all income at a single rate in 2026.","basis":"C.R.S. 39-22-104","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Guide rate table stops at 2025; Legislative Council confirms 4.4% under current law. Ballot measure could change from 2027."},"state_sales_tax_rate_pct":{"value":2.9,"unit":"pct","text":"Colorado's statewide base sales tax rate is 2.9 per cent, excluding local add-ons.","basis":"C.R.S. 39-26-106","source":{"name":"Colorado Department of Revenue, Sales Tax Guide","url":"https://tax.colorado.gov/sales-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Local and special-district taxes are extra."},"residency_rule":{"value":"domicile","unit":"text","text":"Colorado treats a person as a resident if domiciled in Colorado, or if the person keeps a permanent place of abode in Colorado and spends more than six months of the tax year there.","basis":"C.R.S. 39-22-103","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"note":"Single official source."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Colorado starts from federal taxable income, so capital gains are taxed at the same flat income tax rate, with a subtraction available for certain qualifying Colorado-source gains.","basis":"C.R.S. 39-22-104; 39-22-518","source":{"name":"Colorado Department of Revenue, Individual Income Tax Guide","url":"https://tax.colorado.gov/individual-income-tax-guide","tier":"A","read_date":"2026-10-30"},"note":"Single official source; qualifying subtraction criteria not read."}}},"US-CT":{"id":"US-CT","name":"Connecticut","capital":"Hartford","stats":{"median_gross_rent_usd_month":{"value":1679,"year":2025,"source":"acs"},"median_home_value_usd":{"value":423900,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":6725,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.59,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":100056,"year":2025,"source":"acs"},"rpp_all_items":{"value":103.6,"year":2024,"source":"bea"},"rpp_housing":{"value":117,"year":2024,"source":"bea"},"rpp_utilities":{"value":146.5,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":27.47,"period":"year to date through August 2026","source":"eia"},"violent_crime_per_100k":{"value":139.3,"year":2024,"source":"fbi"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Connecticut levies a state individual income tax on wages in 2026.","basis":"Conn. Gen. Stat. 12-700","source":{"name":"Connecticut DRS 2026 informational publication IP 2026(7)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Tax benefit recapture can apply the top rate to all income for high earners."},"income_tax_structure":{"value":"graduated","unit":"level","text":"Connecticut's state individual income tax structure in 2026 is graduated.","basis":"Conn. Gen. Stat. 12-700","source":{"name":"Connecticut DRS 2026 informational publication IP 2026(7)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Tax benefit recapture can apply the top rate to all income for high earners."},"income_tax_top_rate_pct":{"value":6.99,"unit":"pct","text":"Connecticut's top statutory state income tax rate for 2026 is 6.99 per cent, excluding local taxes.","basis":"Conn. Gen. Stat. 12-700","source":{"name":"Connecticut DRS 2026 informational publication IP 2026(7)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Tax benefit recapture can apply the top rate to all income for high earners."},"income_tax_top_bracket_single_usd":{"value":500000,"unit":"usd","text":"The top Connecticut rate applies to single filers above $500,000 of taxable income in 2026.","basis":"Conn. Gen. Stat. 12-700","source":{"name":"Connecticut DRS 2026 informational publication IP 2026(7)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Tax benefit recapture can apply the top rate to all income for high earners."},"residency_rule":{"value":"Residents are individuals domiciled in Connecticut (with limited exceptions) or, if not domiciled there, those who maintain a permanent place of abode in the state and spend more than 183 days there in the tax year.","unit":"text","text":"Connecticut treats a person as a resident if domiciled there, or if they keep a permanent place of abode and spend more than 183 days in the state.","basis":"Conn. Gen. Stat. 12-701(a)(1)","source":{"name":"Connecticut regulation on resident individuals (eRegulations)","url":"https://eregulations.ct.gov/eRegsPortal/Browse/getDocument?guid=%7B52408D86-977F-4BF8-97A7-2477CBAF2834%7D","tier":"A","read_date":"2026-10-30"},"note":"Single official source, read directly (PDF text)."},"state_sales_tax_rate_pct":{"value":6.35,"unit":"pct","text":"Connecticut's statewide base sales tax rate is 6.35 per cent, excluding local add-ons.","basis":"Conn. Gen. Stat. 12-408","source":{"name":"Connecticut DRS, Sales and Use Tax Information","url":"https://portal.ct.gov/drs/sales-tax/tax-information","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"No local sales taxes; higher rates for meals and some goods."},"estate_tax_has":{"value":true,"unit":"bool","text":"Connecticut levies an estate tax with a $15,000,000 exemption for 2026 decedents.","basis":"Conn. Gen. Stat. ch. 217","source":{"name":"Connecticut DRS, Estate and Gift Tax Information","url":"https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":15000000,"unit":"usd","text":"Connecticut's estate tax exemption for decedents dying in 2026 is $15,000,000.","basis":"Conn. Gen. Stat. 12-391","source":{"name":"Connecticut DRS, Estate and Gift Tax Information","url":"https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_top_rate_pct":{"value":12,"unit":"pct","text":"Connecticut's estate tax rate is a flat 12 per cent on the excess over the exemption for 2026 decedents.","basis":"Conn. Gen. Stat. 12-391","source":{"name":"Connecticut DRS, Estate and Gift Tax Information","url":"https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"DRS table states 12% of the excess over the federal basic exclusion amount."}}},"US-DE":{"id":"US-DE","name":"Delaware","capital":"Dover","stats":{"median_gross_rent_usd_month":{"value":1614,"year":2025,"source":"acs"},"median_home_value_usd":{"value":392600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1911,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.49,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":92520,"year":2025,"source":"acs"},"rpp_all_items":{"value":99.8,"year":2024,"source":"bea"},"rpp_housing":{"value":102,"year":2024,"source":"bea"},"rpp_utilities":{"value":103.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":17.98,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Delaware levies a state individual income tax on wages in 2026.","basis":"30 Del. C. 1102","source":{"name":"Delaware Division of Revenue, personal income tax","url":"https://revenue.delaware.gov/personal-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Delaware's state individual income tax structure in 2026 is graduated.","basis":"30 Del. C. 1102","source":{"name":"Delaware Division of Revenue, personal income tax","url":"https://revenue.delaware.gov/personal-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":6.6,"unit":"pct","text":"Delaware's top statutory state income tax rate for 2026 is 6.6 per cent, excluding local taxes.","basis":"30 Del. C. 1102","source":{"name":"Delaware Division of Revenue, personal income tax","url":"https://revenue.delaware.gov/personal-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":60000,"unit":"usd","text":"The top Delaware rate applies to single filers above $60,000 of taxable income in 2026.","basis":"30 Del. C. 1102","source":{"name":"Delaware Division of Revenue, personal income tax","url":"https://revenue.delaware.gov/personal-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"residency_rule":{"value":"Residents are individuals domiciled in Delaware for any part of the year, or who maintain a place of abode in Delaware and spend more than 183 days there in the tax year.","unit":"text","text":"Delaware treats a person as a resident if domiciled there at any time in the year, or if they keep a place of abode and spend more than 183 days in the state.","basis":"30 Del. C. 1101(8)","source":{"name":"Delaware Division of Revenue, PIT-RES instructions 2025","url":"https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source, read directly (PDF text)."},"state_sales_tax_rate_pct":{"value":0,"unit":"pct","text":"Delaware has no state or local sales tax; it levies a gross receipts tax on sellers instead.","basis":"30 Del. C. ch. 29 (gross receipts tax)","source":{"name":"Delaware Division of Revenue, Step 4: Gross Receipts Taxes","url":"https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Official page: Delaware does not impose a state or local sales tax."},"estate_tax_has":{"value":false,"unit":"bool","text":"The Delaware estate tax was repealed for individuals dying on or after 1 January 2018.","basis":"Delaware estate tax repeal (2017 legislation)","source":{"name":"Delaware Division of Revenue, Personal Income Tax Forms (estate tax note)","url":"https://revenue.delaware.gov/prior-year-personal-income-tax-forms/2022-2023-personal-income-tax-forms/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-DC":{"id":"US-DC","name":"District of Columbia","capital":"Washington","stats":{"median_gross_rent_usd_month":{"value":2075,"year":2025,"source":"acs"},"median_home_value_usd":{"value":715500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4805,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.67,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":109505,"year":2025,"source":"acs"},"rpp_all_items":{"value":109.9,"year":2024,"source":"bea"},"rpp_housing":{"value":155,"year":2024,"source":"bea"},"rpp_utilities":{"value":112.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":24.86,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"The District of Columbia levies a state individual income tax on wages in 2026.","basis":"D.C. Code 47-1806.03","source":{"name":"DC Office of Tax and Revenue, individual and fiduciary income tax rates","url":"https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"OTR page shows the schedule for tax years after 2021; no 2026-specific schedule read."},"income_tax_structure":{"value":"graduated","unit":"level","text":"The District of Columbia's state individual income tax structure in 2026 is graduated.","basis":"D.C. Code 47-1806.03","source":{"name":"DC Office of Tax and Revenue, individual and fiduciary income tax rates","url":"https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"OTR page shows the schedule for tax years after 2021; no 2026-specific schedule read."},"income_tax_top_rate_pct":{"value":10.75,"unit":"pct","text":"The District of Columbia's top statutory state income tax rate for 2026 is 10.75 per cent, excluding local taxes.","basis":"D.C. Code 47-1806.03","source":{"name":"DC Office of Tax and Revenue, individual and fiduciary income tax rates","url":"https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"OTR page shows the schedule for tax years after 2021; no 2026-specific schedule read."},"income_tax_top_bracket_single_usd":{"value":1000000,"unit":"usd","text":"The top The District of Columbia rate applies to single filers above $1,000,000 of taxable income in 2026.","basis":"D.C. Code 47-1806.03","source":{"name":"DC Office of Tax and Revenue, individual and fiduciary income tax rates","url":"https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"OTR page shows the schedule for tax years after 2021; no 2026-specific schedule read."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"District of Columbia's statewide base sales tax rate is 6 per cent, excluding local add-ons.","basis":"D.C. Code 47-2002","source":{"name":"DC Office of Tax and Revenue, Taxable and Non-Taxable Services","url":"https://otr.cfo.dc.gov/page/taxable-and-non-taxable-services","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"OTR states 6.0% until 30 September 2027; the planned increase to 7% was postponed. Specific services and goods carry higher rates."},"estate_tax_has":{"value":true,"unit":"bool","text":"The District of Columbia levies an estate tax with a $4,988,400 exclusion for 2026 decedents.","basis":"D.C. Code 47-3701 et seq.","source":{"name":"DC Office of Tax and Revenue, Notice of Oct. 1, 2025 Tax Changes and Form D-76 instructions (2026)","url":"https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":4988400,"unit":"usd","text":"The DC estate tax exclusion for decedents dying in 2026 is $4,988,400.","basis":"D.C. Code 47-3702","source":{"name":"DC Office of Tax and Revenue, Notice of Oct. 1, 2025 Tax Changes and Form D-76 instructions (2026)","url":"https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_top_rate_pct":{"value":16,"unit":"pct","text":"DC's top estate tax rate is 16 per cent on estates above $10,000,000 for 2026 decedents.","basis":"D.C. Code 47-3702","source":{"name":"DC Office of Tax and Revenue, Notice of Oct. 1, 2025 Tax Changes and Form D-76 instructions (2026)","url":"https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D-76_v1.0_final.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"D-76 2026 rate table: 11.2% from the exclusion rising to 16.0% at $10,000,000 and above."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"DC has no current inheritance tax; the inheritance tax return applies only to decedents who died before 1 April 1987.","basis":"D.C. Code ch. 19 of title 47","source":{"name":"DC OTR, Estate, Inheritance and Fiduciary Tax Information","url":"https://otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"residency_rule":{"value":"domicile","unit":"text","text":"DC taxes as residents individuals domiciled in DC at any time in the tax year, and also requires a return from those who keep a place of abode in DC for 183 days or more.","basis":"D.C. Official Code 47-1801.04(17)","source":{"name":"DC Office of Tax and Revenue, Individual Filings FAQs","url":"https://otr.cfo.dc.gov/page/individual-filings-faqs","tier":"A","read_date":"2026-10-30"},"note":"Single official source."}}},"US-FL":{"id":"US-FL","name":"Florida","capital":"Tallahassee","stats":{"median_gross_rent_usd_month":{"value":1866,"year":2025,"source":"acs"},"median_home_value_usd":{"value":396700,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3180,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.8,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":80846,"year":2025,"source":"acs"},"rpp_all_items":{"value":103.4,"year":2024,"source":"bea"},"rpp_housing":{"value":122.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":90.1,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.32,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Florida does not levy a state individual income tax on wages in 2026.","basis":"Fla. Const. art. VII, s. 5","source":{"name":"Florida Department of Revenue FAQ: personal income tax","url":"https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"none","unit":"level","text":"Florida's state individual income tax structure in 2026 is none.","basis":"Fla. Const. art. VII, s. 5","source":{"name":"Florida Department of Revenue FAQ: personal income tax","url":"https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Florida has no top state income tax rate because it levies no individual income tax.","basis":"Fla. Const. art. VII, s. 5","source":{"name":"Florida Department of Revenue FAQ: personal income tax","url":"https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Florida's general state sales tax rate is 6 per cent in 2026, with local discretionary surtaxes added by counties.","basis":"Fla. Stat. 212.05","source":{"name":"Florida Department of Revenue, sales and use tax","url":"https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 sales tax rates (midyear)","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"}},"estate_tax_has":{"value":false,"unit":"bool","text":"Florida levies no estate tax; the constitution limits it to the federal credit, which no longer exists.","basis":"Fla. Const. art. VII, s. 5(a)","source":{"name":"Florida Senate, The Florida Constitution","url":"https://www.flsenate.gov/laws/constitution","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Florida levies no inheritance tax, so spouse and children exemptions do not arise.","basis":"Fla. Const. art. VII, s. 5(a)","source":{"name":"Florida Senate, The Florida Constitution","url":"https://www.flsenate.gov/laws/constitution","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Florida has no individual income tax, so capital gains are not taxed at state level.","basis":"Fla. Const. art. VII, s. 5(a)","source":{"name":"Florida Department of Revenue FAQ: personal income tax","url":"https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}}}},"US-GA":{"id":"US-GA","name":"Georgia","capital":"Atlanta","stats":{"median_gross_rent_usd_month":{"value":1575,"year":2025,"source":"acs"},"median_home_value_usd":{"value":346500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2680,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.77,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":81847,"year":2025,"source":"acs"},"rpp_all_items":{"value":96.3,"year":2024,"source":"bea"},"rpp_housing":{"value":88.7,"year":2024,"source":"bea"},"rpp_utilities":{"value":92.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.48,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Georgia levies a state individual income tax on wages in 2026.","basis":"O.C.G.A. 48-7-20","source":{"name":"Georgia Department of Revenue, Important Tax Updates (HB 463)","url":"https://dor.georgia.gov/taxes/important-tax-updates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"flat","unit":"level","text":"Georgia's state individual income tax is a flat rate in 2026.","basis":"O.C.G.A. 48-7-20","source":{"name":"Georgia Department of Revenue, Important Tax Updates (HB 463)","url":"https://dor.georgia.gov/taxes/important-tax-updates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.99,"unit":"pct","text":"Georgia's flat state income tax rate for 2026 is 4.99 per cent.","basis":"HB 463 (2026); O.C.G.A. 48-7-20","source":{"name":"Georgia Department of Revenue, Important Tax Updates (2026 Income Tax Changes)","url":"https://dor.georgia.gov/taxes/important-tax-updates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Georgia DOR page states the flat rate has been reduced to 4.99% under its 2026 Income Tax Changes heading (read directly; the statute site returned 403). Tax Foundation shows the prior-year value (5.19%)."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Georgia taxes all taxable income at a single flat rate, so there is no separate top bracket threshold.","basis":"HB 463 (2026)","source":{"name":"Georgia Department of Revenue, Important Tax Updates (2026 Income Tax Changes)","url":"https://dor.georgia.gov/taxes/important-tax-updates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Flat tax; follows the 4.99% rate. Tax Foundation shows the prior-year rate only."},"state_sales_tax_rate_pct":{"value":4,"unit":"pct","text":"Georgia's statewide base sales tax rate is 4 per cent, excluding local add-ons.","basis":"O.C.G.A. 48-8-30","source":{"name":"Georgia Department of Revenue, Tax Rates","url":"https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"State rate 4%; county and city taxes extra."},"estate_tax_has":{"value":false,"unit":"bool","text":"Georgia levies no state estate tax and requires no state estate tax return.","basis":"O.C.G.A. 48-12-1","source":{"name":"Georgia Department of Revenue, Estate Tax FAQ","url":"https://dor.georgia.gov/estate-tax-faq","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"The FAQ gives both 1 January 2014 and 1 July 2014 as the repeal date; the rule that no estate tax is levied is unambiguous."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Georgia has no inheritance tax.","basis":"O.C.G.A. Title 48, Chapter 12","source":{"name":"Georgia Department of Revenue, Estate Tax FAQ","url":"https://dor.georgia.gov/estate-tax-faq","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-HI":{"id":"US-HI","name":"Hawaii","capital":"Honolulu","stats":{"median_gross_rent_usd_month":{"value":2009,"year":2025,"source":"acs"},"median_home_value_usd":{"value":901500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2387,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.26,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":105013,"year":2025,"source":"acs"},"rpp_all_items":{"value":110,"year":2024,"source":"bea"},"rpp_housing":{"value":125.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":190.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":46.41,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Hawaii levies a graduated state individual income tax on wages in 2026.","basis":"HRS 235-51","source":{"name":"Hawaii Department of Taxation, individual tax tables and rate schedules","url":"https://tax.hawaii.gov/forms/d_25table-on/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Hawaii's state individual income tax is graduated in 2026.","basis":"HRS 235-51","source":{"name":"Hawaii Department of Taxation, individual tax tables and rate schedules","url":"https://tax.hawaii.gov/forms/d_25table-on/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":11,"unit":"pct","text":"Hawaii's top state income tax rate is 11 per cent for 2026.","basis":"HRS 235-51","source":{"name":"Hawaii Department of Taxation, 2025 tax tables and rate schedules (Schedule I, single)","url":"https://files.hawaii.gov/tax/forms/2025/25table-on.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official 2025 schedule PDF read directly: 11% top rate; Tax Foundation shows 11% for 2026."},"income_tax_top_bracket_single_usd":{"value":325000,"unit":"usd","text":"Hawaii's 11 per cent bracket starts at taxable income over $325,000 for single filers.","basis":"HRS 235-51","source":{"name":"Hawaii Department of Taxation, 2025 tax tables and rate schedules (Schedule I, single)","url":"https://files.hawaii.gov/tax/forms/2025/25table-on.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Read Schedule I (single and married filing separately) in the official 2025 schedule: 11% over $325,000; joint schedule starts at $650,000. Tax Foundation shows the same single threshold for 2026."},"state_sales_tax_rate_pct":{"value":4,"unit":"pct","text":"Hawaii's statewide base sales tax rate is 4 per cent, excluding local add-ons.","basis":"HRS 237-13","source":{"name":"Hawaii Department of Taxation, General Excise Tax","url":"https://tax.hawaii.gov/geninfo/get/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Hawaii has no sales tax; the general excise tax is 4% on most activities (county surcharge extra). Listed here as the closest equivalent."},"estate_tax_has":{"value":true,"unit":"bool","text":"Hawaii levies an estate tax with a $5,490,000 exclusion.","basis":"HRS ch. 236E","source":{"name":"Hawaii Department of Taxation, Form M-6 instructions (2025) and HRS 236E","url":"https://files.hawaii.gov/tax/forms/current/m6ins.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":5490000,"unit":"usd","text":"Hawaii's estate tax exclusion amount is $5,490,000.","basis":"HRS 236E-3","source":{"name":"Hawaii Department of Taxation, Form M-6 instructions (2025) and HRS 236E","url":"https://files.hawaii.gov/tax/forms/current/m6ins.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Fixed by statute since 2018 (no indexing)."},"estate_tax_top_rate_pct":{"value":20,"unit":"pct","text":"Hawaii's top estate tax rate is 20 per cent on net taxable estates over $10,000,000.","basis":"HRS 236E-8","source":{"name":"Hawaii HRS chapter 236E","url":"https://files.hawaii.gov/tax/legal/hrs/hrs_236e.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026 edition)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-ID":{"id":"US-ID","name":"Idaho","capital":"Boise","stats":{"median_gross_rent_usd_month":{"value":1462,"year":2025,"source":"acs"},"median_home_value_usd":{"value":457800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1924,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.42,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":84234,"year":2025,"source":"acs"},"rpp_all_items":{"value":95.5,"year":2024,"source":"bea"},"rpp_housing":{"value":90,"year":2024,"source":"bea"},"rpp_utilities":{"value":70.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.02,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Idaho levies a state individual income tax on wages in 2026.","basis":"Idaho Code 63-3024","source":{"name":"Idaho Code 63-3024 (rate of tax)","url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Statute applies the rate above an inflation-indexed threshold (Tax Foundation: $4,811 zero bracket); a 2027 change (H0589) was proposed; Tax Foundation states 5.3% for 2026."},"income_tax_structure":{"value":"flat","unit":"level","text":"Idaho's state individual income tax structure in 2026 is flat.","basis":"Idaho Code 63-3024","source":{"name":"Idaho Code 63-3024 (rate of tax)","url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Statute applies the rate above an inflation-indexed threshold (Tax Foundation: $4,811 zero bracket); a 2027 change (H0589) was proposed; Tax Foundation states 5.3% for 2026."},"income_tax_top_rate_pct":{"value":5.3,"unit":"pct","text":"Idaho's top statutory state income tax rate for 2026 is 5.3 per cent, excluding local taxes.","basis":"Idaho Code 63-3024","source":{"name":"Idaho Code 63-3024 (rate of tax)","url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3024/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Statute applies the rate above an inflation-indexed threshold (Tax Foundation: $4,811 zero bracket); a 2027 change (H0589) was proposed; Tax Foundation states 5.3% for 2026."}}},"US-IL":{"id":"US-IL","name":"Illinois","capital":"Springfield","stats":{"median_gross_rent_usd_month":{"value":1419,"year":2025,"source":"acs"},"median_home_value_usd":{"value":294400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":5655,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.92,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":86676,"year":2025,"source":"acs"},"rpp_all_items":{"value":100,"year":2024,"source":"bea"},"rpp_housing":{"value":93.9,"year":2024,"source":"bea"},"rpp_utilities":{"value":85,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":19.23,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Illinois levies a state individual income tax on wages in 2026.","basis":"35 ILCS 5/201","source":{"name":"Illinois Department of Revenue, 2025 IL-1040 instructions","url":"https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2025 instructions read; rate unchanged by statute for 2026."},"income_tax_structure":{"value":"flat","unit":"level","text":"Illinois's state individual income tax structure in 2026 is flat.","basis":"35 ILCS 5/201","source":{"name":"Illinois Department of Revenue, 2025 IL-1040 instructions","url":"https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2025 instructions read; rate unchanged by statute for 2026."},"income_tax_top_rate_pct":{"value":4.95,"unit":"pct","text":"Illinois's top statutory state income tax rate for 2026 is 4.95 per cent, excluding local taxes.","basis":"35 ILCS 5/201","source":{"name":"Illinois Department of Revenue, 2025 IL-1040 instructions","url":"https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2025 instructions read; rate unchanged by statute for 2026."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Illinois taxes all income at a single rate in 2026.","basis":"35 ILCS 5/201","source":{"name":"Illinois Department of Revenue, 2025 IL-1040 instructions","url":"https://tax.illinois.gov/forms/incometax/currentyear/individual/il-1040-instr/what-is-new.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2025 instructions read; rate unchanged by statute for 2026."},"estate_tax_has":{"value":true,"unit":"bool","text":"Illinois levies an estate tax with a $4,000,000 exclusion amount.","basis":"35 ILCS 405","source":{"name":"Illinois Attorney General, Estate Tax Fact Sheet","url":"https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":4000000,"unit":"usd","text":"Illinois estate tax exclusion amount is $4,000,000 (fixed, not indexed).","basis":"35 ILCS 405","source":{"name":"Illinois Attorney General, Estate Tax Fact Sheet","url":"https://illinoisattorneygeneral.gov/Page-Attachments/EstateTaxInstructionFactSheet.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"state_sales_tax_rate_pct":{"value":6.25,"unit":"pct","text":"Illinois's statewide base sales tax rate is 6.25 per cent, excluding local add-ons.","basis":"35 ILCS 120/2-10","source":{"name":"Illinois Department of Revenue, PIO-101 Sales and Use Tax Matrix","url":"https://tax.illinois.gov/research/taxinformation/sales/rot/pio-101.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Local taxes extra."},"residency_rule":{"value":"Residents are individuals domiciled in Illinois for the year, meaning the place they live and intend to return to after temporary absences; there is no fixed 183-day test.","unit":"text","text":"Illinois treats a person as a resident if domiciled there, where they live and intend to return after temporary absences.","basis":"35 ILCS 5/1501(a)(20)","source":{"name":"Illinois Department of Revenue, Who is an Illinois resident?","url":"https://tax.illinois.gov/questionsandanswers/answer.369.html","tier":"A","read_date":"2026-10-30"},"note":"Single official source, read directly."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Illinois has no inheritance tax for current estates; inheritance tax releases are needed only for decedents who died before 1 January 1983.","basis":"35 ILCS 405 (Illinois Estate and Generation-Skipping Transfer Tax Act)","source":{"name":"Illinois Attorney General, Estate Taxes","url":"https://illinoisattorneygeneral.gov/estate-taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Official page implies no inheritance tax after 1982 deaths; it does not use the words 'no inheritance tax'."}}},"US-IN":{"id":"US-IN","name":"Indiana","capital":"Indianapolis","stats":{"median_gross_rent_usd_month":{"value":1187,"year":2025,"source":"acs"},"median_home_value_usd":{"value":255200,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1884,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.74,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":74516,"year":2025,"source":"acs"},"rpp_all_items":{"value":93.3,"year":2024,"source":"bea"},"rpp_housing":{"value":73.9,"year":2024,"source":"bea"},"rpp_utilities":{"value":85.5,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":17.04,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Indiana levies a state individual income tax on wages in 2026.","basis":"IC 6-3-2-1","source":{"name":"Indiana Department of Revenue, rates fees and penalties","url":"https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate falls to 2.90% in 2027. Counties levy additional local income tax based on county of residence."},"income_tax_structure":{"value":"flat","unit":"level","text":"Indiana's state individual income tax structure in 2026 is flat.","basis":"IC 6-3-2-1","source":{"name":"Indiana Department of Revenue, rates fees and penalties","url":"https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate falls to 2.90% in 2027. Counties levy additional local income tax based on county of residence."},"income_tax_top_rate_pct":{"value":2.95,"unit":"pct","text":"Indiana's top statutory state income tax rate for 2026 is 2.95 per cent, excluding local taxes.","basis":"IC 6-3-2-1","source":{"name":"Indiana Department of Revenue, rates fees and penalties","url":"https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate falls to 2.90% in 2027. Counties levy additional local income tax based on county of residence."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Indiana taxes all income at a single rate in 2026.","basis":"IC 6-3-2-1","source":{"name":"Indiana Department of Revenue, rates fees and penalties","url":"https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate falls to 2.90% in 2027. Counties levy additional local income tax based on county of residence."}}},"US-IA":{"id":"US-IA","name":"Iowa","capital":"Des Moines","stats":{"median_gross_rent_usd_month":{"value":1026,"year":2025,"source":"acs"},"median_home_value_usd":{"value":237000,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3014,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.27,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":76483,"year":2025,"source":"acs"},"rpp_all_items":{"value":87.8,"year":2024,"source":"bea"},"rpp_housing":{"value":65.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":83.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.55,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Iowa levies a state individual income tax on wages in 2026.","basis":"Iowa Code 422.5","source":{"name":"Iowa Department of Revenue, 2026 individual income tax rates press release","url":"https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Flat 3.8% for 2026 per IDR and Iowa Code 422.5."},"income_tax_structure":{"value":"flat","unit":"level","text":"Iowa's state individual income tax structure in 2026 is flat.","basis":"Iowa Code 422.5","source":{"name":"Iowa Department of Revenue, 2026 individual income tax rates press release","url":"https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Flat 3.8% for 2026 per IDR and Iowa Code 422.5."},"income_tax_top_rate_pct":{"value":3.8,"unit":"pct","text":"Iowa's top statutory state income tax rate for 2026 is 3.8 per cent, excluding local taxes.","basis":"Iowa Code 422.5","source":{"name":"Iowa Department of Revenue, 2026 individual income tax rates press release","url":"https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Flat 3.8% for 2026 per IDR and Iowa Code 422.5."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Iowa taxes all income at a single rate in 2026.","basis":"Iowa Code 422.5","source":{"name":"Iowa Department of Revenue, 2026 individual income tax rates press release","url":"https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Flat 3.8% for 2026 per IDR and Iowa Code 422.5."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Iowa's inheritance tax is repealed for deaths on or after 1 January 2025, so no inheritance tax applies in 2026.","basis":"Iowa Code 450.98","source":{"name":"Iowa Legislature, Iowa Code 450.98 (tax repealed)","url":"https://www.legis.iowa.gov/docs/ico/chapter/450.98.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation estate and inheritance taxes (2026)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Iowa's statewide base sales tax rate is 6 per cent, excluding local add-ons.","basis":"Iowa Code 423.2","source":{"name":"Iowa Department of Revenue, Sales and Use Tax Guide","url":"https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"6% state rate; local option tax of 1% in many areas is extra."},"estate_tax_has":{"value":false,"unit":"bool","text":"The Iowa estate tax has been repealed and does not apply to deaths on or after 1 January 2005.","basis":"Iowa Code chapter 451 (repealed)","source":{"name":"Iowa Department of Revenue, Iowa Tax/Fee Descriptions and Rates","url":"https://revenue.iowa.gov/iowa-tax-fee-descriptions-and-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-KS":{"id":"US-KS","name":"Kansas","capital":"Topeka","stats":{"median_gross_rent_usd_month":{"value":1134,"year":2025,"source":"acs"},"median_home_value_usd":{"value":252600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3144,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.24,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":77824,"year":2025,"source":"acs"},"rpp_all_items":{"value":90.1,"year":2024,"source":"bea"},"rpp_housing":{"value":71.2,"year":2024,"source":"bea"},"rpp_utilities":{"value":88.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.26,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Kansas levies a state individual income tax on wages in 2026.","basis":"K.S.A. 79-32,110","source":{"name":"Kansas Department of Revenue, 2026 individual estimated tax voucher K-40ES","url":"https://www.ksrevenue.gov/pdf/k-40es26.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Two brackets: 5.2% to $23,000 single, then 5.58%. SB 269 (2025) rate-reduction formula not confirmed to have triggered."},"income_tax_structure":{"value":"graduated","unit":"level","text":"Kansas's state individual income tax structure in 2026 is graduated.","basis":"K.S.A. 79-32,110","source":{"name":"Kansas Department of Revenue, 2026 individual estimated tax voucher K-40ES","url":"https://www.ksrevenue.gov/pdf/k-40es26.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Two brackets: 5.2% to $23,000 single, then 5.58%. SB 269 (2025) rate-reduction formula not confirmed to have triggered."},"income_tax_top_rate_pct":{"value":5.58,"unit":"pct","text":"Kansas's top statutory state income tax rate for 2026 is 5.58 per cent, excluding local taxes.","basis":"K.S.A. 79-32,110","source":{"name":"Kansas Department of Revenue, 2026 individual estimated tax voucher K-40ES","url":"https://www.ksrevenue.gov/pdf/k-40es26.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Two brackets: 5.2% to $23,000 single, then 5.58%. SB 269 (2025) rate-reduction formula not confirmed to have triggered."},"income_tax_top_bracket_single_usd":{"value":23000,"unit":"usd","text":"The top Kansas rate applies to single filers above $23,000 of taxable income in 2026.","basis":"K.S.A. 79-32,110","source":{"name":"Kansas Department of Revenue, 2026 individual estimated tax voucher K-40ES","url":"https://www.ksrevenue.gov/pdf/k-40es26.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state income tax rates","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Two brackets: 5.2% to $23,000 single, then 5.58%. SB 269 (2025) rate-reduction formula not confirmed to have triggered."},"state_sales_tax_rate_pct":{"value":6.5,"unit":"pct","text":"Kansas's statewide base sales tax rate is 6.5 per cent, excluding local add-ons.","basis":"K.S.A. 79-3603","source":{"name":"Kansas Legislature, K.S.A. 79-3603","url":"https://www.kslegislature.gov/b2025_26/laws/079_000_0000_chapter/079_036_0000_article/079_036_0003_section/079_036_0003_k/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 state sales tax rates","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Local taxes extra."}}},"US-KY":{"id":"US-KY","name":"Kentucky","capital":"Frankfort","stats":{"median_gross_rent_usd_month":{"value":1072,"year":2025,"source":"acs"},"median_home_value_usd":{"value":242000,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1734,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.72,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":66447,"year":2025,"source":"acs"},"rpp_all_items":{"value":90.2,"year":2024,"source":"bea"},"rpp_housing":{"value":64.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":75.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.2,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Kentucky levies an individual income tax on wages in 2026.","basis":"KRS 141.020","source":{"name":"Kentucky Revised Statutes 141.020 (Kentucky Legislature)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"flat","unit":"level","text":"Kentucky taxes individual income at a single flat rate in 2026.","basis":"KRS 141.020(2)(f)","source":{"name":"Kentucky Revised Statutes 141.020 (Kentucky Legislature)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"Kentucky's flat individual income tax rate is 3.5% for taxable years beginning on or after 1 January 2026.","basis":"KRS 141.020","source":{"name":"Kentucky Revised Statutes 141.020 (Kentucky Legislature)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Statute text: 3.5% of net income for taxable years beginning on or after 1 January 2026 (4% for 2024-2025). Local occupational taxes exist in many cities and counties and are not included."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Kentucky has a single flat rate, so the rate applies from the first dollar of taxable income in 2026.","basis":"KRS 141.020","source":{"name":"Kentucky Revised Statutes 141.020 (Kentucky Legislature)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2026 standard deduction USD 3,360 per Kentucky Department of Revenue withholding formula."},"inheritance_tax_has":{"value":true,"unit":"bool","text":"Kentucky levies an inheritance tax; the surviving spouse and Class A beneficiaries are fully exempt for decedents dying on or after 1 January 2026, and Class B and Class C beneficiaries have exemptions of USD 1,000 and USD 500.","basis":"KRS 140.080 (as amended by 2026 Ky. Acts ch. 198)","source":{"name":"Kentucky Revised Statutes 140.080 (Kentucky Legislature)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57148","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Statute read directly (effective 27 April 2026, applies to deaths from 1 January 2026). The Department's guide treats a son as a Class A beneficiary; KRS 140.070 (class definitions) was not opened separately."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Kentucky's statewide sales and use tax rate is 6% of gross receipts or purchase price, with no local sales taxes.","basis":"KRS 139.200","source":{"name":"Kentucky Department of Revenue, Sales and Use Tax","url":"https://revenue.ky.gov/Business/Sales-Use-Tax/pages/default.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly."},"residency_rule":{"value":"Domiciled in Kentucky, or maintains a place of abode in Kentucky and spends more than 183 days of the taxable year there.","unit":"text","text":"Kentucky treats a person as a resident for income tax if domiciled there, or if they keep a place of abode in the state and spend more than 183 days there in the tax year.","basis":"KRS 141.010(32)","source":{"name":"Kentucky Department of Revenue, Form K-4 (2026)","url":"https://revenue.ky.gov/Forms/42A804%20(K-4)%20(2026).pdf","tier":"A","read_date":"2026-10-30"},"note":"Form text read directly; it quotes KRS 141.010(32). Single official source."},"estate_tax_has":{"value":false,"unit":"bool","text":"Kentucky has no estate tax, although it still levies an inheritance tax.","basis":"KRS 140.130 (pick-up tax inoperative after 2004)","source":{"name":"Kentucky Department of Revenue, Inheritance Tax","url":"https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-LA":{"id":"US-LA","name":"Louisiana","capital":"Baton Rouge","stats":{"median_gross_rent_usd_month":{"value":1105,"year":2025,"source":"acs"},"median_home_value_usd":{"value":231800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1268,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.55,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":65139,"year":2025,"source":"acs"},"rpp_all_items":{"value":88.2,"year":2024,"source":"bea"},"rpp_housing":{"value":63.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":71.5,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.27,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Louisiana levies an individual income tax on wages in 2026.","basis":"La. R.S. 47:32","source":{"name":"Louisiana Department of Revenue, individual income tax rates and brackets FAQ","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"HB 253 (2026 regular session, would repeal the individual income tax from 2027) is shown on the Legislature's bill page as pending in House Ways and Means with no passage and no Act number (page read 2026-10-30); not enacted, so the current-law 3% rate stands."},"income_tax_structure":{"value":"flat","unit":"level","text":"Louisiana taxes individual income at a single flat rate in 2026.","basis":"Act 11 of 2024 Third Extraordinary Session","source":{"name":"Louisiana Department of Revenue, individual income tax rates and brackets FAQ","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":3,"unit":"pct","text":"Louisiana's flat individual income tax rate is 3% for taxable periods beginning on or after 1 January 2025, and applies in 2026.","basis":"Act 11 of 2024 Third Extraordinary Session","source":{"name":"Louisiana Department of Revenue, individual income tax rates and brackets FAQ","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Louisiana has a single flat rate, so the rate applies from the first dollar of taxable income in 2026.","basis":"Act 11 of 2024 Third Extraordinary Session","source":{"name":"Louisiana Department of Revenue, individual income tax rates and brackets FAQ","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"estate_tax_has":{"value":false,"unit":"bool","text":"Louisiana levies no state estate tax; its estate transfer tax is only a federal-credit pickup and no tax is due for deaths after 31 December 2004.","basis":"La. estate transfer tax law","source":{"name":"Louisiana Department of Revenue, Inheritance and Estate Transfer Taxes","url":"https://revenue.louisiana.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Department page read directly."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Louisiana has no inheritance tax; Act 822 of 2008 repealed it.","basis":"Act 822 of the 2008 Regular Session","source":{"name":"Louisiana Department of Revenue, Inheritance and Estate Transfer Taxes","url":"https://revenue.louisiana.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Department page read directly; no inheritance tax receipts have been issued since 1 January 2012."},"state_sales_tax_rate_pct":{"value":5,"unit":"pct","text":"Louisiana's statewide sales tax rate has been 5% since 1 January 2025 and applies in 2026, with parish and local taxes added on top.","basis":"Act 11 (HB 10) of 2024 Third Extraordinary Session; R.S. 47:302, 321, 321.1, 331","source":{"name":"Louisiana Department of Revenue, state sales tax rate FAQ","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"FAQ read directly: 5% from 1 January 2025 until 31 December 2029. Local add-ons are extra."},"residency_rule":{"value":"Domiciled in Louisiana, or maintains a permanent place of abode in Louisiana or spends more than six months of the tax year there.","unit":"text","text":"Louisiana treats a person as a resident for income tax if domiciled there, or if they keep a permanent place of abode or spend more than six months of the year in the state.","basis":"La. R.S. 47:31(1)","source":{"name":"Louisiana Revised Statutes 47:31 (Louisiana Legislature)","url":"https://legis.la.gov/Legis/Law.aspx?d=101932","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly. Louisiana uses a six-month test, not a stated 183-day count. Single official source."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Louisiana taxes an individual's net income, including capital gains, at the flat 3 percent rate for periods from 1 January 2025, and the former capital gains deduction subsection was repealed in December 2024.","basis":"R.S. 47:32","source":{"name":"Louisiana State Legislature, R.S. 47:32","url":"https://legis.la.gov/legis/Law.aspx?d=101946","tier":"A","read_date":"2026-10-30"},"note":"Single official source; the statute sets a single rate on net income and subsection B was repealed by Acts 2024, 3rd Ex. Sess., No. 11. No explicit statement that gains are 'ordinary income'."}}},"US-ME":{"id":"US-ME","name":"Maine","capital":"Augusta","stats":{"median_gross_rent_usd_month":{"value":1329,"year":2025,"source":"acs"},"median_home_value_usd":{"value":370300,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3404,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.92,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":81760,"year":2025,"source":"acs"},"rpp_all_items":{"value":97.1,"year":2024,"source":"bea"},"rpp_housing":{"value":78.9,"year":2024,"source":"bea"},"rpp_utilities":{"value":135.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":30.23,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Maine levies an individual income tax on wages in 2026.","basis":"36 M.R.S. 5111","source":{"name":"Maine Revenue Services, 2026 Individual Income Tax Rates","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Maine taxes individual income at three graduated rates (5.8%, 6.75% and 7.15%) in 2026.","basis":"36 M.R.S. 5111","source":{"name":"Maine Revenue Services, 2026 Individual Income Tax Rates","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":7.15,"unit":"pct","text":"Maine's top statutory marginal individual income tax rate is 7.15% in 2026.","basis":"36 M.R.S. 5111","source":{"name":"Maine Revenue Services, 2026 Individual Income Tax Rates","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"From 2026 a 2% surcharge applies to Maine taxable income above USD 1,000,000 for single filers (USD 1,500,000 joint), so the effective marginal rate there is 9.15%."},"income_tax_top_bracket_single_usd":{"value":64850,"unit":"usd","text":"In 2026 Maine's 7.15% rate applies to single filers' taxable income of USD 64,850 or more.","basis":"36 M.R.S. 5111; 36 M.R.S. 5403 inflation adjustment","source":{"name":"Maine Revenue Services, 2026 Individual Income Tax Rates","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official schedule says 64,850; Tax Foundation shows 64,849 (one-dollar rounding difference). Official value used."},"estate_tax_has":{"value":true,"unit":"bool","text":"Maine levies a state estate tax.","basis":"36 M.R.S. chapter 575","source":{"name":"Maine Revenue Services, Estate Tax (706ME)","url":"https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":7160000,"unit":"usd","text":"Maine's state estate tax exclusion is USD 7,160,000 for deaths in 2026.","basis":"36 M.R.S. chapter 575","source":{"name":"Maine Revenue Services, Estate Tax (706ME)","url":"https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_top_rate_pct":{"value":12,"unit":"pct","text":"Maine's top state estate tax rate is 12%, for taxable estates above USD 13,160,000 for 2026 deaths.","basis":"36 M.R.S. chapter 575","source":{"name":"Maine Revenue Services, Estate Tax (706ME)","url":"https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"state_sales_tax_rate_pct":{"value":5.5,"unit":"pct","text":"Maine's general sales and use tax rate is 5.5% from 1 January 2026.","basis":"36 M.R.S. 1811","source":{"name":"Maine Revenue Services, Sales and Use Tax Rates and Due Dates","url":"https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Prepared food 8%, lodging 9%, from the same page."},"residency_rule":{"value":"Domiciled in Maine, or not domiciled but maintaining a permanent place of abode in Maine and spending more than 183 days of the tax year in the state.","unit":"text","text":"A Maine resident is a person domiciled in Maine, or a person who is not domiciled there but keeps a permanent place of abode in Maine and spends more than 183 days of the tax year in the state.","basis":"36 M.R.S. 5102(5)","source":{"name":"Maine Revised Statutes, Title 36, section 5102 (Maine Legislature)","url":"https://legislature.maine.gov/statutes/36/title36sec5102.html","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly. A domiciliary has a safe harbour if no Maine abode is kept, an abode is kept elsewhere and no more than 30 days are spent in Maine. Single official source."}}},"US-MD":{"id":"US-MD","name":"Maryland","capital":"Annapolis","stats":{"median_gross_rent_usd_month":{"value":1822,"year":2025,"source":"acs"},"median_home_value_usd":{"value":445800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4368,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.98,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":107700,"year":2025,"source":"acs"},"rpp_all_items":{"value":105,"year":2024,"source":"bea"},"rpp_housing":{"value":121.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":110.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":21.31,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Maryland levies an individual income tax on wages in 2026, plus a county or Baltimore City local income tax.","basis":"Md. Code Tax-General 10-105","source":{"name":"Maryland Comptroller, Income Tax Rates and Brackets","url":"https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Local rates range 2.25% to 3.30% (Comptroller)."},"income_tax_structure":{"value":"graduated","unit":"level","text":"Maryland taxes individual income at graduated state rates, with a top rate of 6.5%.","basis":"Md. Code Tax-General 10-105","source":{"name":"Maryland Comptroller, Income Tax Rates and Brackets","url":"https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":6.5,"unit":"pct","text":"Maryland's top state marginal individual income tax rate is 6.5%, excluding county and Baltimore City income taxes.","basis":"Md. Code Tax-General 10-105","source":{"name":"Comptroller of Maryland, 2026 Maryland Employer Withholding Guide","url":"https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"The 2026 Maryland Employer Withholding Guide (Comptroller, read as PDF) states the highest State rate as 6.50%. Local rates run 2.25% to 3.30% and are not included. A 2% capital gains surtax applies to high earners (not read from an official page in this pass)."},"income_tax_top_bracket_single_usd":{"value":1000000,"unit":"usd","text":"Maryland's 6.5% rate starts above USD 1,000,000 of taxable income for single filers.","basis":"Md. Code Tax-General 10-105","source":{"name":"Comptroller of Maryland, 2026 Maryland Employer Withholding Guide","url":"https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2026 withholding tables step to the top rate at USD 1,000,000 for single filers (USD 1,200,000 joint). Tax Foundation agrees."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Maryland taxes capital gains as ordinary income, with an extra 2% surtax on net capital gains for filers with federal AGI above USD 350,000.","basis":"Md. Code Tax-General 10-105.1","source":{"name":"Maryland Comptroller, Income Tax Rates and Brackets","url":"https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"estate_tax_has":{"value":true,"unit":"bool","text":"Maryland levies a state estate tax.","basis":"Md. Code Tax-General title 7, subtitle 3","source":{"name":"Maryland Comptroller, Estate and Inheritance Tax Information","url":"https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":5000000,"unit":"usd","text":"Maryland's estate tax exemption is USD 5,000,000 for deaths on or after 1 January 2019.","basis":"Md. Code Tax-General 7-309","source":{"name":"Maryland Comptroller, Estate and Inheritance Tax Information","url":"https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Official page states the figure for deaths from 2019 and no indexation; no 2026-specific figure was published separately."},"estate_tax_top_rate_pct":{"value":16,"unit":"pct","text":"Maryland's top estate tax rate is 16%.","basis":"Md. Code Tax-General 7-309","source":{"name":"Maryland Comptroller, Estate and Inheritance Tax Information","url":"https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":true,"unit":"bool","text":"Maryland levies a 10% inheritance tax on collateral heirs, while spouses, children, parents, grandparents, siblings and lineal descendants are exempt.","basis":"Md. Code Tax-General 7-201 to 7-203","source":{"name":"Maryland Comptroller, Estate and Inheritance Tax Information","url":"https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Collected by county Registers of Wills; 2026 Chapter 504 (HB 17) amends the inheritance tax, effective date not checked."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Maryland's statewide sales and use tax rate is 6%.","basis":"Md. Code, Tax-General 11-104(a)","source":{"name":"Maryland Tax-General section 11-104 (Maryland General Assembly)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-104&enactments=false","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Statute read directly: 6 cents per exact dollar. Higher rates apply to alcohol (9%), cannabis and some other items."},"residency_rule":{"value":"Domiciled in Maryland on the last day of the tax year, or maintaining a place of abode in Maryland for more than six months of the tax year.","unit":"text","text":"A Maryland resident is a person domiciled in the state on the last day of the tax year, or a person who maintained a place of abode in Maryland for more than six months of the year, whether domiciled there or not.","basis":"Md. Code, Tax-General 10-101(k)","source":{"name":"Maryland Tax-General section 10-101 (Maryland General Assembly)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-101&enactments=false","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly; the statute counts six months, not 183 days. Single official source."}}},"US-MA":{"id":"US-MA","name":"Massachusetts","capital":"Boston","stats":{"median_gross_rent_usd_month":{"value":1962,"year":2025,"source":"acs"},"median_home_value_usd":{"value":626900,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":6345,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.01,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":106539,"year":2025,"source":"acs"},"rpp_all_items":{"value":105.8,"year":2024,"source":"bea"},"rpp_housing":{"value":128.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":152.1,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":30.19,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Massachusetts levies an individual income tax on wages in 2026.","basis":"M.G.L. c. 62 s. 4","source":{"name":"Mass.gov, Massachusetts Tax Rates","url":"https://www.mass.gov/info-details/massachusetts-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Massachusetts taxes income at 5%, with an extra 4% surtax above an annual threshold, giving two effective rates.","basis":"M.G.L. c. 62 s. 4(d)","source":{"name":"Mass.gov, Massachusetts Tax Rates","url":"https://www.mass.gov/info-details/massachusetts-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Mass DOR describes the system as a flat rate plus surtax; classed as graduated because two marginal rates apply."},"income_tax_top_rate_pct":{"value":9,"unit":"pct","text":"Massachusetts' top marginal rate is 9% in 2026 (5% plus the 4% surtax on income above the threshold).","basis":"M.G.L. c. 62 s. 4(d)","source":{"name":"Mass.gov, Massachusetts Tax Rates","url":"https://www.mass.gov/info-details/massachusetts-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":1107750,"unit":"usd","text":"The Massachusetts 4% surtax applies to taxable income above USD 1,107,750 in 2026.","basis":"M.G.L. c. 62 s. 4(d)","source":{"name":"Mass.gov, Massachusetts Tax Rates","url":"https://www.mass.gov/info-details/massachusetts-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Mass.gov, 2026 Circular M withholding tables","url":"https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download","tier":"A"},"note":"Divergence: Tax Foundation 2026 table shows USD 1,083,150, which is the 2025 threshold. Two official mass.gov documents (tax rates page and Circular M, plus Forms 1-ES and 2-ES) agree on 1,107,750; official value published."},"estate_tax_has":{"value":true,"unit":"bool","text":"Massachusetts levies a state estate tax.","basis":"M.G.L. c. 65C","source":{"name":"Mass.gov, Estate Tax Guide","url":"https://www.mass.gov/info-details/massachusetts-estate-tax-guide","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Estate tax exists (mass.gov guide); exclusion and rates withheld, see the estate_tax_exemption_usd claim."}}},"US-MI":{"id":"US-MI","name":"Michigan","capital":"Lansing","stats":{"median_gross_rent_usd_month":{"value":1220,"year":2025,"source":"acs"},"median_home_value_usd":{"value":269500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3163,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.17,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":75832,"year":2025,"source":"acs"},"rpp_all_items":{"value":96.2,"year":2024,"source":"bea"},"rpp_housing":{"value":82.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":100.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":21.73,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Michigan levies an individual income tax on wages in 2026.","basis":"MCL 206.51","source":{"name":"Michigan Department of Treasury, 4.25% income tax rate for 2026 tax year","url":"https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Many Michigan cities also levy a local income tax."},"income_tax_structure":{"value":"flat","unit":"level","text":"Michigan taxes individual income at a single flat rate in 2026.","basis":"MCL 206.51","source":{"name":"Michigan Department of Treasury, 4.25% income tax rate for 2026 tax year","url":"https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.25,"unit":"pct","text":"Michigan's flat individual income tax rate is 4.25% for the 2026 tax year.","basis":"MCL 206.51","source":{"name":"Michigan Department of Treasury, 4.25% income tax rate for 2026 tax year","url":"https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Treasury determined in April 2026 that no statutory rate reduction was triggered."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Michigan has a single flat rate, so the rate applies from the first dollar of taxable income after exemptions in 2026.","basis":"MCL 206.51","source":{"name":"Michigan Department of Treasury, 4.25% income tax rate for 2026 tax year","url":"https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2026 personal exemption USD 5,900 (Treasury withholding guide)."}}},"US-MN":{"id":"US-MN","name":"Minnesota","capital":"Saint Paul","stats":{"median_gross_rent_usd_month":{"value":1357,"year":2025,"source":"acs"},"median_home_value_usd":{"value":353800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3682,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.04,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":92297,"year":2025,"source":"acs"},"rpp_all_items":{"value":98.6,"year":2024,"source":"bea"},"rpp_housing":{"value":91.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":90.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":16.44,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Minnesota levies an individual income tax on wages in 2026.","basis":"Minn. Stat. 290.06","source":{"name":"Minnesota Department of Revenue, income tax brackets for tax year 2026","url":"https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Minnesota taxes individual income at four graduated rates (5.35%, 6.80%, 7.85%, 9.85%) in 2026.","basis":"Minn. Stat. 290.06","source":{"name":"Minnesota Department of Revenue, income tax brackets for tax year 2026","url":"https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":9.85,"unit":"pct","text":"Minnesota's top marginal individual income tax rate is 9.85% in 2026.","basis":"Minn. Stat. 290.06","source":{"name":"Minnesota Department of Revenue, income tax brackets for tax year 2026","url":"https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"The Department of Revenue 2026 withholding booklet (read as PDF) still uses 9.85%, and the enacted 2026 omnibus tax bill analysis (Laws 2026 ch. 128, May 2026) shows 9.85% with no new top tier; bills adding a fifth tier (HF 4845, HF 4890, HF 3955) were only seen in introduced form. Current law kept. Tax Foundation lists a separate 1% net investment income surtax over USD 1 million."},"income_tax_top_bracket_single_usd":{"value":203151,"unit":"usd","text":"Minnesota's 9.85% rate starts at USD 203,151 of taxable income for single filers in 2026.","basis":"Minn. Stat. 290.06","source":{"name":"Minnesota Department of Revenue, income tax brackets for tax year 2026","url":"https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Tax Foundation shows 203,150 (the last dollar of the prior bracket); official bracket is 'USD 203,151 and up'."},"estate_tax_has":{"value":true,"unit":"bool","text":"Minnesota levies a state estate tax.","basis":"Minn. Stat. 291.016 and 291.03","source":{"name":"Minnesota Statutes 291.016 (Revisor of Statutes)","url":"https://www.revisor.mn.gov/statutes/cite/291.016","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Statute read directly."},"estate_tax_exemption_usd":{"value":3000000,"unit":"usd","text":"Minnesota's estate tax exclusion amount is USD 3,000,000 for decedents dying in 2020 and thereafter.","basis":"Minn. Stat. 291.016 subd. 3(b)(4)","source":{"name":"Minnesota Statutes 291.016 (Revisor of Statutes)","url":"https://www.revisor.mn.gov/statutes/cite/291.016","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Statute read directly; not indexed."},"estate_tax_top_rate_pct":{"value":16,"unit":"pct","text":"Minnesota's top estate tax rate is 16% on the taxable estate above USD 10,100,000.","basis":"Minn. Stat. 291.03 subd. 1","source":{"name":"Minnesota Statutes 291.03 (Revisor of Statutes)","url":"https://www.revisor.mn.gov/statutes/cite/291.03","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Statute read directly."},"state_sales_tax_rate_pct":{"value":6.875,"unit":"pct","text":"Minnesota's statewide sales tax rate is 6.875% (the 6.5% base rate plus a 0.375% surcharge that runs to 1 July 2034).","basis":"Minn. Stat. 297A.62 subd. 1 and 1a","source":{"name":"Minnesota Statutes 297A.62 (Revisor of Statutes)","url":"https://www.revisor.mn.gov/statutes/cite/297A.62","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Statute read directly (6.5% base; subdivision 1a surcharge). The Department's own pages returned a bot check and were not pursued; Tax Foundation rounds to 6.88% elsewhere."},"residency_rule":{"value":"Domiciled in Minnesota, or domiciled elsewhere but maintaining a place of abode in Minnesota and spending more than one-half of the tax year in the state.","unit":"text","text":"A Minnesota resident is a person domiciled in Minnesota, or a person domiciled elsewhere who keeps an abode in the state and spends more than half of the tax year there; any part of a day counts as a day.","basis":"Minn. Stat. 290.01 subd. 7","source":{"name":"Minnesota Statutes 290.01 (Revisor of Statutes)","url":"https://www.revisor.mn.gov/statutes/cite/290.01","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly; it uses more than one-half of the tax year, not a stated 183 days. Single official source."}}},"US-MS":{"id":"US-MS","name":"Mississippi","capital":"Jackson","stats":{"median_gross_rent_usd_month":{"value":1033,"year":2025,"source":"acs"},"median_home_value_usd":{"value":192700,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1248,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.65,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":59346,"year":2025,"source":"acs"},"rpp_all_items":{"value":87,"year":2024,"source":"bea"},"rpp_housing":{"value":56.5,"year":2024,"source":"bea"},"rpp_utilities":{"value":78.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.06,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Mississippi levies an individual income tax on wages in 2026, on income above a USD 10,000 exemption.","basis":"Miss. Code 27-7-5","source":{"name":"Mississippi Department of Revenue, withholding publication 89-700-25-1","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Divergence inside official sources: DOR general information and FAQ pages still show 4.4%, but the revised withholding publication and Miss. Code 27-7-5 (read on Justia) give 4% for 2026. Newer value used."},"income_tax_structure":{"value":"flat","unit":"level","text":"Mississippi taxes individual income above USD 10,000 at a single flat rate in 2026.","basis":"Miss. Code 27-7-5","source":{"name":"Mississippi Department of Revenue, withholding publication 89-700-25-1","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4,"unit":"pct","text":"Mississippi's flat individual income tax rate is 4% for 2026, on taxable income above USD 10,000.","basis":"Miss. Code 27-7-5","source":{"name":"Mississippi Department of Revenue, withholding publication 89-700-25-1","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"See divergence note on income_tax_has."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Mississippi has a single flat rate, applied above a USD 10,000 zero-rate band in 2026.","basis":"Miss. Code 27-7-5","source":{"name":"Mississippi Department of Revenue, withholding publication 89-700-25-1","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"The first USD 10,000 of taxable income is taxed at 0%."},"state_sales_tax_rate_pct":{"value":7,"unit":"pct","text":"Mississippi's general state sales tax rate is 7% of gross proceeds of retail sales.","basis":"Miss. Code 27-65-17","source":{"name":"Mississippi Department of Revenue, Sales Tax","url":"https://www.dor.ms.gov/business/sales-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly; reduced rates apply to some items (SNAP-eligible groceries 5%, vehicles 5%)."},"residency_rule":{"value":"A person who maintains a home or other place of abode in Mississippi, or exercises citizenship rights there (voting, homestead exemption), is a legal resident; there is no stated day count.","unit":"text","text":"Mississippi treats a person who keeps a home or other place of abode in the state, or exercises citizenship rights such as voting or the homestead exemption, as a legal resident, with no stated day-count test.","basis":"Mississippi Department of Revenue residency guidance","source":{"name":"Mississippi Department of Revenue, Form 80-100-25 resident, non-resident and part-year return instructions","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf","tier":"A","read_date":"2026-10-30"},"note":"Department form read as PDF. Single official source."},"estate_tax_has":{"value":false,"unit":"bool","text":"Mississippi requires no state estate tax return for decedents dying on or after 1 January 2005, so there is no state estate tax.","basis":"Mississippi Code Title 27, Chapter 9","source":{"name":"Mississippi Department of Revenue, Estate","url":"https://www.dor.ms.gov/business/estate","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Mississippi does not have an inheritance tax or a gift tax.","basis":"Mississippi Code Title 27, Chapter 9","source":{"name":"Mississippi Department of Revenue, Estate","url":"https://www.dor.ms.gov/business/estate","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Mississippi treats long-term capital gains as taxable income with no separate capital gains rate, exempting only certain gains such as shares in Mississippi-domiciled financial institutions.","basis":"Mississippi Code 27-7-15","source":{"name":"Mississippi Department of Revenue, Individual Income Tax FAQ","url":"https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions","tier":"A","read_date":"2026-10-30"},"note":"Single official source; the FAQ states gains are taxable income and gives no separate rate."}}},"US-MO":{"id":"US-MO","name":"Missouri","capital":"Jefferson City","stats":{"median_gross_rent_usd_month":{"value":1142,"year":2025,"source":"acs"},"median_home_value_usd":{"value":271400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2145,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.79,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":75485,"year":2025,"source":"acs"},"rpp_all_items":{"value":90.8,"year":2024,"source":"bea"},"rpp_housing":{"value":69.9,"year":2024,"source":"bea"},"rpp_utilities":{"value":79.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.28,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Missouri levies an individual income tax on wages in 2026.","basis":"RSMo 143.011","source":{"name":"Missouri Department of Revenue, Individual Income Tax year changes","url":"https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Kansas City and St Louis levy 1% local earnings taxes."},"income_tax_structure":{"value":"graduated","unit":"level","text":"Missouri taxes individual income with graduated brackets topping out at 4.7% in 2026.","basis":"RSMo 143.011","source":{"name":"Missouri Department of Revenue, Individual Income Tax year changes","url":"https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.7,"unit":"pct","text":"Missouri's top marginal individual income tax rate is 4.7% in 2026, with further cuts possible only if revenue triggers are met.","basis":"RSMo 143.011","source":{"name":"Missouri Department of Revenue, 2026 Withholding Tax Formula","url":"https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"2026 withholding formula (read as PDF) tops out at 4.7%. Statutory annual cuts of 0.1 point depend on revenue triggers and were not confirmed for later years. Kansas City and St Louis levy 1% local earnings taxes."},"income_tax_top_bracket_single_usd":{"value":9436,"unit":"usd","text":"Missouri's 4.7% top rate applies to taxable income above USD 9,436 in the 2026 withholding table.","basis":"Missouri 2026 withholding formula","source":{"name":"Missouri Department of Revenue, 2026 Withholding Tax Formula","url":"https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"The 2026 annual withholding table (read as PDF) shows 4.70% over USD 9,436. The year-changes page labelled 2025 shows USD 9,191, the prior-year threshold; the 2026 table is used."},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Missouri allows individuals to subtract 100% of capital gains included in federal income, so gains are not taxed, starting 1 January 2025.","basis":"Section 143.121 RSMo","source":{"name":"Missouri Department of Revenue, individual income tax year changes","url":"https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page read directly; the subtraction covers tax year 2026."},"state_sales_tax_rate_pct":{"value":4.225,"unit":"pct","text":"Missouri's state sales tax rate is 4.225%.","basis":"Missouri Department of Revenue","source":{"name":"Missouri Department of Revenue, Sales/Use Tax","url":"https://dor.mo.gov/taxation/business/tax-types/sales-use/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly. Tax Foundation rounds to 4.23% elsewhere; local taxes are extra."},"residency_rule":{"value":"Domiciled in Missouri, or not domiciled but maintaining a permanent place of abode in Missouri and spending more than 183 days of the taxable year in the state.","unit":"text","text":"A Missouri resident is a person domiciled in the state, or a person who is not domiciled there but keeps a permanent place of abode in Missouri and spends more than 183 days of the taxable year in the state.","basis":"Section 143.101 RSMo","source":{"name":"Missouri Revised Statutes 143.101 (Missouri Revisor of Statutes)","url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.101","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly. Single official source."},"estate_tax_has":{"value":false,"unit":"bool","text":"Missouri imposes no tax on the transfer of a decedent's estate because the federal state death tax credit was repealed.","basis":"RSMo 145.1000","source":{"name":"Missouri Revisor of Statutes, RSMo 145.1000","url":"https://revisor.mo.gov/main/OneSection.aspx?bid=7512&hl=&section=145.1000","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State estate and inheritance taxes (latest table)","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-MT":{"id":"US-MT","name":"Montana","capital":"Helena","stats":{"median_gross_rent_usd_month":{"value":1208,"year":2025,"source":"acs"},"median_home_value_usd":{"value":427500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2947,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.69,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":77099,"year":2025,"source":"acs"},"rpp_all_items":{"value":94.6,"year":2024,"source":"bea"},"rpp_housing":{"value":84.6,"year":2024,"source":"bea"},"rpp_utilities":{"value":72.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.13,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Montana levies an individual income tax on wages in 2026.","basis":"MCA 15-30-2103","source":{"name":"Montana Code Annotated 15-30-2103, rate of tax","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Montana taxes individual income at two graduated rates, 4.7% and 5.65%, in 2026.","basis":"MCA 15-30-2103","source":{"name":"Montana Code Annotated 15-30-2103, rate of tax","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":5.65,"unit":"pct","text":"Montana's top marginal individual income tax rate is 5.65% in 2026, falling to 5.4% from 2027.","basis":"MCA 15-30-2103","source":{"name":"Montana Code Annotated 15-30-2103 (Montana Legislature)","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Montana Department of Revenue, HB337: 2026-2027 individual income tax changes","url":"https://revenue.mt.gov/news/recent-news/HB-337","tier":"A"},"note":"Statute read directly: 4.7% to USD 47,500 and 5.65% above for single filers through 31 December 2026; 5.4% from 2027. The Department's HB 337 page agrees."},"income_tax_top_bracket_single_usd":{"value":47500,"unit":"usd","text":"Montana's 5.65% top rate applies to taxable income above USD 47,500 for single filers in tax year 2026.","basis":"MCA 15-30-2103","source":{"name":"Montana Code Annotated 15-30-2103 (Montana Legislature)","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Montana Department of Revenue, HB337: 2026-2027 individual income tax changes","url":"https://revenue.mt.gov/news/recent-news/HB-337","tier":"A"},"note":"Statute and Department page agree. The bracket moves to USD 65,000 for single filers from 2027."},"capital_gains_treatment":{"value":"special_rate_or_excise","unit":"level","text":"Montana taxes net long-term capital gains at 3.0% and 4.1%, lower than the 4.7% and 5.65% ordinary rates, in tax year 2026.","basis":"MCA 15-30-2103","source":{"name":"Montana Code Annotated 15-30-2103 (Montana Legislature)","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Montana Department of Revenue, HB337: 2026-2027 individual income tax changes","url":"https://revenue.mt.gov/news/recent-news/HB-337","tier":"A"},"note":"Statute and Department page agree."},"state_sales_tax_rate_pct":{"value":0,"unit":"pct","text":"Montana has no general sales tax.","basis":"Montana Department of Revenue","source":{"name":"Montana Department of Revenue, General Sales Tax","url":"https://revenue.mt.gov/taxes/general-sales-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly: 'Montana does not have a general-use sales tax.' Selective taxes (lodging, tobacco, cannabis and others) exist."},"residency_rule":{"value":"Domiciled in Montana, or maintaining a permanent place of abode in Montana (even if temporarily absent) without having established a residence elsewhere; there is no day-count test.","unit":"text","text":"A Montana resident is a person domiciled in Montana, or a person who keeps a permanent place of abode in the state and has not established a residence elsewhere, even if temporarily absent; the statute has no day-count test.","basis":"MCA 15-30-2101","source":{"name":"Montana Code Annotated 15-30-2101 (Montana Legislature)","url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0010/0150-0300-0210-0010.html","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly. Single official source."},"estate_tax_has":{"value":false,"unit":"bool","text":"Montana no longer collects an estate tax.","basis":"Montana Department of Revenue estate and inheritance tax page","source":{"name":"Montana Department of Revenue, Estate and Inheritance Tax","url":"https://revenue.mt.gov/taxes/fiduciaries/estate-and-inheritance-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Montana no longer collects an inheritance tax.","basis":"Montana Department of Revenue estate and inheritance tax page","source":{"name":"Montana Department of Revenue, Estate and Inheritance Tax","url":"https://revenue.mt.gov/taxes/fiduciaries/estate-and-inheritance-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-NE":{"id":"US-NE","name":"Nebraska","capital":"Lincoln","stats":{"median_gross_rent_usd_month":{"value":1194,"year":2025,"source":"acs"},"median_home_value_usd":{"value":279200,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3665,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.31,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":81614,"year":2025,"source":"acs"},"rpp_all_items":{"value":90.1,"year":2024,"source":"bea"},"rpp_housing":{"value":75.2,"year":2024,"source":"bea"},"rpp_utilities":{"value":75.6,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":12.92,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Nebraska levies an individual income tax on wages in 2026.","basis":"R.R.S. 77-2715.03","source":{"name":"Nebraska Legislature, R.R.S. 77-2715.03 individual income tax brackets and rates","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Nebraska taxes individual income at graduated rates with a top rate of 4.55% in 2026.","basis":"R.R.S. 77-2715.03","source":{"name":"Nebraska Legislature, R.R.S. 77-2715.03 individual income tax brackets and rates","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.55,"unit":"pct","text":"Nebraska's top marginal individual income tax rate is 4.55% for taxable years beginning in 2026, falling to 3.99% from 2027.","basis":"R.R.S. 77-2715.03","source":{"name":"Nebraska Department of Revenue, Tax Rate Chronologies Table 1 (rev. 2-2026)","url":"https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Department chronology (read as PDF) shows 4.55% for brackets 3 and 4 from 1 January 2026 (statute: 3.99% from 2027). The withholding tables use a different approximation."},"income_tax_top_bracket_single_usd":{"value":24760,"unit":"usd","text":"Nebraska's 4.55% top rate applies to taxable income above USD 24,760 for single filers in 2026.","basis":"Neb. Rev. Stat. 77-2715.03","source":{"name":"Nebraska Department of Revenue, Tax Rate Chronologies Table 1 (rev. 2-2026)","url":"https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Brackets 3 and 4 both carry 4.55% in 2026, so the top rate starts at the bracket 3 threshold of USD 24,760 (single, married filing separately); bracket 4 starts at USD 39,900."},"state_sales_tax_rate_pct":{"value":5.5,"unit":"pct","text":"Nebraska's state sales and use tax rate is 5.5%.","basis":"Neb. Rev. Stat. 77-2701.02","source":{"name":"Nebraska Department of Revenue, Nebraska Sales and Use Tax","url":"https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly; local add-ons of 0.5% to 2% are extra."},"residency_rule":{"value":"Domiciled in Nebraska, or physically present with a permanent place of abode in Nebraska for an aggregate of more than six months (Department guidance: at least 183 days).","unit":"text","text":"A Nebraska resident is a person domiciled in the state, or a person with a permanent place of abode in Nebraska who is present for more than six months; the Department applies this as at least 183 days, and any part of a day counts.","basis":"Neb. Rev. Stat. 77-2714.01","source":{"name":"Nebraska Department of Revenue, Determining Residency Status for Nebraska Individual Income Tax (8-645)","url":"https://revenue.nebraska.gov/sites/default/files/doc/info/8-645.pdf","tier":"A","read_date":"2026-10-30"},"note":"Department guide read as PDF. Single official source."}}},"US-NV":{"id":"US-NV","name":"Nevada","capital":"Carson City","stats":{"median_gross_rent_usd_month":{"value":1692,"year":2025,"source":"acs"},"median_home_value_usd":{"value":459400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2172,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.47,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":85198,"year":2025,"source":"acs"},"rpp_all_items":{"value":100,"year":2024,"source":"bea"},"rpp_housing":{"value":114.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":90.5,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.36,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Nevada levies no state individual income tax in 2026.","basis":"Nevada Department of Taxation statement","source":{"name":"Nevada Department of Taxation, Income Tax in Nevada","url":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"none","unit":"level","text":"Nevada has no individual income tax structure.","basis":null,"source":{"name":"Nevada Department of Taxation, Income Tax in Nevada","url":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Nevada's top individual income tax rate is 0% in 2026 because the state levies none.","basis":null,"source":{"name":"Nevada Department of Taxation, Income Tax in Nevada","url":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Nevada has no individual income tax brackets.","basis":null,"source":{"name":"Nevada Department of Taxation, Income Tax in Nevada","url":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Nevada does not tax capital gains because it levies no individual income tax.","basis":null,"source":{"name":"Nevada Department of Taxation, Income Tax in Nevada","url":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":6.85,"unit":"pct","text":"Nevada's minimum statewide sales and use tax rate is 6.85%, made up of 2.00%, 2.60%, 0.50% and 1.75% components.","basis":"NRS 372, 374 and 377","source":{"name":"Nevada Department of Taxation, Components of Sales and Use Tax Rates","url":"https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"PDF read directly (county tables dated 2020; the 6.85% minimum is unchanged on the Tax Foundation 2026 table). County rates add to this."}}},"US-NH":{"id":"US-NH","name":"New Hampshire","capital":"Concord","stats":{"median_gross_rent_usd_month":{"value":1742,"year":2025,"source":"acs"},"median_home_value_usd":{"value":487100,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":6983,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.43,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":106759,"year":2025,"source":"acs"},"rpp_all_items":{"value":104.2,"year":2024,"source":"bea"},"rpp_housing":{"value":114.9,"year":2024,"source":"bea"},"rpp_utilities":{"value":133.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":26.91,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"New Hampshire levies no individual income tax on wages or on interest and dividends from 2025, after the interest and dividends tax was repealed.","basis":"RSA 77 (repealed by HB 2 of 2023)","source":{"name":"New Hampshire Department of Revenue Administration, Repeal of NH Interest and Dividends Tax Now in Effect","url":"https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"none","unit":"level","text":"New Hampshire has no individual income tax structure in 2026.","basis":null,"source":{"name":"New Hampshire Department of Revenue Administration, Repeal of NH Interest and Dividends Tax Now in Effect","url":"https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"New Hampshire's top individual income tax rate is 0% in 2026.","basis":null,"source":{"name":"New Hampshire Department of Revenue Administration, Repeal of NH Interest and Dividends Tax Now in Effect","url":"https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"New Hampshire has no individual income tax brackets.","basis":null,"source":{"name":"New Hampshire Department of Revenue Administration, Repeal of NH Interest and Dividends Tax Now in Effect","url":"https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"New Hampshire does not tax capital gains, as it has no individual income tax after the 2025 repeal of the interest and dividends tax.","basis":null,"source":{"name":"New Hampshire Department of Revenue Administration, Repeal of NH Interest and Dividends Tax Now in Effect","url":"https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}}}},"US-NJ":{"id":"US-NJ","name":"New Jersey","capital":"Trenton","stats":{"median_gross_rent_usd_month":{"value":1885,"year":2025,"source":"acs"},"median_home_value_usd":{"value":530800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":9648,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.82,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":107797,"year":2025,"source":"acs"},"rpp_all_items":{"value":108.8,"year":2024,"source":"bea"},"rpp_housing":{"value":134.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":114.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":24.09,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"New Jersey levies a gross income tax on wages in 2026.","basis":"N.J.S.A. 54A:2-1","source":{"name":"New Jersey Division of Taxation, Income Tax Rates","url":"https://www.nj.gov/treasury/taxation/taxtables.shtml","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"New Jersey taxes individual income at graduated rates in 2026.","basis":"N.J.S.A. 54A:2-1","source":{"name":"New Jersey Division of Taxation, Income Tax Rates","url":"https://www.nj.gov/treasury/taxation/taxtables.shtml","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":10.75,"unit":"pct","text":"New Jersey's top marginal gross income tax rate is 10.75% on income above USD 1,000,000.","basis":"N.J.S.A. 54A:2-1","source":{"name":"New Jersey Division of Taxation, NJ-1040 instructions (current tax rate schedule)","url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate schedule in the current NJ-1040 instructions (read as PDF) shows 10.75% on income of USD 1,000,000 and over (8.97% from USD 500,000 to USD 1,000,000). The instructions are for the tax year just ended; no 2026 change was found. Tax Foundation agrees."},"income_tax_top_bracket_single_usd":{"value":1000000,"unit":"usd","text":"New Jersey's 10.75% rate applies to taxable income above USD 1,000,000 for single filers.","basis":"N.J.S.A. 54A:2-1","source":{"name":"New Jersey Division of Taxation, NJ-1040 instructions (current tax rate schedule)","url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Same schedule: the 10.75% rate starts at USD 1,000,000 (current NJ-1040 instructions, read as PDF)."},"estate_tax_has":{"value":false,"unit":"bool","text":"New Jersey levies no estate tax on decedents dying on or after 1 January 2018.","basis":"N.J.S.A. 54:38-1 (repeal)","source":{"name":"New Jersey Division of Taxation, Estate Tax Important Technical Provisions","url":"https://www.nj.gov/njbonds/treasury/taxation/revesttax.shtml","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":true,"unit":"bool","text":"New Jersey levies an inheritance tax on transfers to certain heirs, with rates up to 16% and lower or nil rates for close relatives.","basis":"N.J.S.A. 54:34-1 et seq.","source":{"name":"New Jersey Division of Taxation, Inheritance and Estate Tax Rates","url":"https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Inheritance tax rates run 0% to 16%; exemptions by class not confirmed from the page read, and spouse and child exemption wording was not verified. Do not state beneficiary exemptions without a further read."},"state_sales_tax_rate_pct":{"value":6.625,"unit":"pct","text":"New Jersey's sales tax rate is 6.625%.","basis":"N.J.S.A. 54:32B-3","source":{"name":"New Jersey Division of Taxation, Sales Tax","url":"https://www.nj.gov/treasury/taxation/salestax.shtml","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Division page read directly (rate effective 1 January 2018, page updated April 2025). Tax Foundation rounds to 6.63% elsewhere."},"residency_rule":{"value":"Domiciled in New Jersey, or, if not domiciled there, maintaining a permanent home in New Jersey and spending more than 183 days there.","unit":"text","text":"A New Jersey resident is a person domiciled in the state, or a person who is not domiciled there but keeps a permanent home and spends more than 183 days in New Jersey.","basis":"N.J.S.A. 54A:1-2","source":{"name":"New Jersey Division of Taxation, GIT-6 Part-Year Residents and Nonresidents","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git6.pdf","tier":"A","read_date":"2026-10-30"},"note":"Publication read as PDF. Single official source."}}},"US-NM":{"id":"US-NM","name":"New Mexico","capital":"Santa Fe","stats":{"median_gross_rent_usd_month":{"value":1145,"year":2025,"source":"acs"},"median_home_value_usd":{"value":293400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1856,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.63,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":70342,"year":2025,"source":"acs"},"rpp_all_items":{"value":92.2,"year":2024,"source":"bea"},"rpp_housing":{"value":73.6,"year":2024,"source":"bea"},"rpp_utilities":{"value":77.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.34,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"New Mexico levies a personal income tax on wages in 2026.","basis":"NMSA 7-2-7","source":{"name":"New Mexico Legislature, SB 60 bill analysis (current-law schedule), January 2026","url":"https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/SB0060_333.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"SB 60 (2026) would have cut rates and brackets (proposed 6.0% top rate over USD 40,000) and reduced the sales tax to 2%. It was not found among the bills signed: the Governor's 11 March 2026 release on the signed tax package lists SB 151 and no income or sales tax rate change. Current law kept; enactment of SB 60 could not be confirmed on the Legislature's own bill page (HTTP 403)."},"income_tax_structure":{"value":"graduated","unit":"level","text":"New Mexico taxes personal income at six graduated rates from 1.5% to 5.9%.","basis":"NMSA 7-2-7","source":{"name":"New Mexico Legislature, SB 60 bill analysis (current-law schedule), January 2026","url":"https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/SB0060_333.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":5.9,"unit":"pct","text":"New Mexico's top marginal personal income tax rate is 5.9% in 2026.","basis":"NMSA 7-2-7","source":{"name":"New Mexico Legislature, SB 60 bill analysis (current-law schedule), January 2026","url":"https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/SB0060_333.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Source is a legislative agency analysis of current law, not the Taxation and Revenue Department schedule; SB 60 outcome unverified."},"income_tax_top_bracket_single_usd":{"value":210000,"unit":"usd","text":"New Mexico's 5.9% rate applies above USD 210,000 of taxable income for single filers.","basis":"NMSA 7-2-7","source":{"name":"New Mexico Legislature, SB 60 bill analysis (current-law schedule), January 2026","url":"https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/SB0060_333.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4.875,"unit":"pct","text":"New Mexico's state gross receipts tax rate is 4.875%, a tax on businesses rather than a sales tax, with local increments added.","basis":"NMSA 7-9-4","source":{"name":"New Mexico Legislature, Tax Overview (Revenue Stabilization and Tax Policy committee), August 2025","url":"https://www.nmlegis.gov/handouts/RSTP%20082324%20Item%203%20NM%20Tax%20Policy%20Overview.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Source is a 2024 legislative tax policy handout and the Legislature's January 2026 SB 60 analysis (current-law text); no Taxation and Revenue Department page was opened. SB 60 would have set 2% but was not found enacted (see income tax note). Tax Foundation rounds to 4.88% elsewhere."},"residency_rule":{"value":"Domiciled in New Mexico during the tax year, or physically present in New Mexico for a total of 185 days or more (each day counted if present for 24 hours).","unit":"text","text":"A New Mexico resident is a person domiciled in the state, or a person physically present in New Mexico for 185 days or more of the tax year; New Mexico uses 185 days, not 183.","basis":"NMSA 7-2-2","source":{"name":"New Mexico Taxation and Revenue Department, 2025 PIT-1 instructions","url":"https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"New Mexico Taxation and Revenue Department, Personal Income Tax overview","url":"https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/","tier":"A"},"note":"Both pages read directly."},"estate_tax_has":{"value":false,"unit":"bool","text":"New Mexico's estate tax has been phased out since 1 January 2005.","basis":"New Mexico Taxation and Revenue Department estate, trust and fiduciary income tax page","source":{"name":"New Mexico Taxation and Revenue Department, Estate, Trust and Fiduciary Income Tax","url":"https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Department's business pages still carry older Estate Tax Act wording; the individuals page states the phase-out."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"New Mexico does not impose an inheritance tax.","basis":"New Mexico Taxation and Revenue Department estate, trust and fiduciary income tax page","source":{"name":"New Mexico Taxation and Revenue Department, Estate, Trust and Fiduciary Income Tax","url":"https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/estate-trust-and-fiduciary-income-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-NY":{"id":"US-NY","name":"New York","capital":"Albany","stats":{"median_gross_rent_usd_month":{"value":1704,"year":2025,"source":"acs"},"median_home_value_usd":{"value":470900,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":6706,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.42,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":89210,"year":2025,"source":"acs"},"rpp_all_items":{"value":107.9,"year":2024,"source":"bea"},"rpp_housing":{"value":122.2,"year":2024,"source":"bea"},"rpp_utilities":{"value":134.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":29.26,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"New York levies an individual income tax on wages in 2026, with additional city taxes in New York City and Yonkers.","basis":"Tax Law 601","source":{"name":"New York State Department of Taxation, Personal income tax: Tax expenditure estimates","url":"https://www.tax.ny.gov/data/stats/ter/fiscal-year26/personal-income-tax.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"New York City levies a separate resident income tax."},"income_tax_structure":{"value":"graduated","unit":"level","text":"New York taxes individual income at graduated rates in 2026.","basis":"Tax Law 601","source":{"name":"New York State Department of Taxation, Personal income tax: Tax expenditure estimates","url":"https://www.tax.ny.gov/data/stats/ter/fiscal-year26/personal-income-tax.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":10.9,"unit":"pct","text":"New York's top marginal individual income tax rate is 10.9% on income above USD 25 million for tax years 2021 to 2027.","basis":"Tax Law 601","source":{"name":"New York State Department of Taxation, Personal income tax: Tax expenditure estimates","url":"https://www.tax.ny.gov/data/stats/ter/fiscal-year26/personal-income-tax.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page says the top rate reverts to 8.82% from tax year 2028; excludes the NYC resident tax."},"income_tax_top_bracket_single_usd":{"value":25000000,"unit":"usd","text":"New York's 10.9% rate applies above USD 25,000,000 of taxable income for all filers.","basis":"Tax Law 601","source":{"name":"New York State Department of Taxation, Personal income tax: Tax expenditure estimates","url":"https://www.tax.ny.gov/data/stats/ter/fiscal-year26/personal-income-tax.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"estate_tax_has":{"value":true,"unit":"bool","text":"New York levies a state estate tax.","basis":"Tax Law article 26","source":{"name":"New York State Department of Taxation, Estate tax","url":"https://www.tax.ny.gov/pit/estate/etidx.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":7350000,"unit":"usd","text":"New York's basic estate tax exclusion amount is USD 7,350,000 for deaths in 2026.","basis":"Tax Law 952","source":{"name":"New York State Department of Taxation, Estate tax","url":"https://www.tax.ny.gov/pit/estate/etidx.htm","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Estates above 105% of the exclusion lose it (the cliff)."},"state_sales_tax_rate_pct":{"value":4,"unit":"pct","text":"New York's statewide sales tax rate is 4%; counties and cities add their own rates.","basis":"N.Y. Tax Law 1105(a)","source":{"name":"New York Tax Law section 1105 (New York State Senate)","url":"https://www.nysenate.gov/legislation/laws/TAX/1105","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Statute read directly. Local rates and the 0.375% commuter district tax are extra."},"residency_rule":{"value":"Domiciled in New York, or maintaining a permanent place of abode in New York and spending more than 183 days of the tax year in the state.","unit":"text","text":"A New York resident is a person domiciled in the state, or a person who keeps a permanent place of abode in New York and spends more than 183 days of the tax year there.","basis":"N.Y. Tax Law 605(b)(1)","source":{"name":"New York Tax Law section 605 (New York State Senate)","url":"https://www.nysenate.gov/legislation/laws/TAX/605","tier":"A","read_date":"2026-10-30"},"note":"Statute read directly; domiciliaries have a 30-day safe harbour if no New York home is kept. Single official source."}}},"US-NC":{"id":"US-NC","name":"North Carolina","capital":"Raleigh","stats":{"median_gross_rent_usd_month":{"value":1412,"year":2025,"source":"acs"},"median_home_value_usd":{"value":342800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2177,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.64,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":77638,"year":2025,"source":"acs"},"rpp_all_items":{"value":94.3,"year":2024,"source":"bea"},"rpp_housing":{"value":81.4,"year":2024,"source":"bea"},"rpp_utilities":{"value":88.6,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.94,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"North Carolina levies an individual income tax on wages in 2026.","basis":"N.C.G.S. 105-153.7","source":{"name":"North Carolina Department of Revenue, 2026 Income Tax Withholding Tables and Instructions for Employers","url":"https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"flat","unit":"level","text":"North Carolina taxes individual income at a single flat rate in 2026.","basis":"N.C.G.S. 105-153.7","source":{"name":"North Carolina Department of Revenue, 2026 Income Tax Withholding Tables and Instructions for Employers","url":"https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":3.99,"unit":"pct","text":"North Carolina's flat individual income tax rate is 3.99% for tax year 2026 under Session Law 2023-134.","basis":"S.L. 2023-134; N.C.G.S. 105-153.7","source":{"name":"North Carolina Department of Revenue, 2026 Income Tax Withholding Tables and Instructions for Employers","url":"https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Further triggered cuts to 3.49% (2027) and 2.99% (2028) are expected by legislative staff; a constitutional rate cap is proposed for the November 2026 ballot."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"North Carolina has a single flat rate, so the rate applies from the first dollar of taxable income in 2026.","basis":"N.C.G.S. 105-153.7","source":{"name":"North Carolina Department of Revenue, 2026 Income Tax Withholding Tables and Instructions for Employers","url":"https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4.75,"unit":"pct","text":"North Carolina's state sales and use tax rate is 4.75%; counties add local and transit taxes.","basis":"N.C.G.S. 105-164.4","source":{"name":"North Carolina Department of Revenue, historical total general state, local and transit sales and use tax rates","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/historical-total-general-state-local-and-transit-sales-and-use-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation 2026 table","url":"https://taxfoundation.org/data/all/state/sales-tax-rates/","tier":"B"},"note":"Department page read directly: 4.75% from 1 July 2011 to date."},"residency_rule":{"value":"Domiciled in North Carolina at any time in the year, or residing there for other than a temporary or transitory purpose; presence for more than 183 days raises a presumption of residence.","unit":"text","text":"A North Carolina resident is a person domiciled in the state, or a person living there for other than a temporary or transitory purpose; presence for more than 183 days is presumed to make a person a resident.","basis":"N.C.G.S. 105-153.3","source":{"name":"North Carolina Department of Revenue, 2024 D-400 individual income tax instructions","url":"https://www.ncdor.gov/2024-d-401-individual-income-tax-instructions/open","tier":"A","read_date":"2026-10-30"},"note":"Instructions read as PDF (2024 edition; the statute text was not reachable). Single official source."}}},"US-ND":{"id":"US-ND","name":"North Dakota","capital":"Bismarck","stats":{"median_gross_rent_usd_month":{"value":1071,"year":2025,"source":"acs"},"median_home_value_usd":{"value":281700,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2600,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.92,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":81545,"year":2025,"source":"acs"},"rpp_all_items":{"value":89,"year":2024,"source":"bea"},"rpp_housing":{"value":71.4,"year":2024,"source":"bea"},"rpp_utilities":{"value":73.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":12.46,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_structure":{"value":"graduated","unit":"level","text":"North Dakota taxes individual income on a graduated schedule in 2026 (0%, 1.95%, 2.50%).","basis":"N.D.C.C. ch. 57-38","source":{"name":"North Dakota Tax Commissioner, 2026 Form ND-1ES tax rate schedule","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_has":{"value":true,"unit":"bool","text":"North Dakota levies an individual income tax in 2026, with a 0% first bracket.","basis":"N.D.C.C. ch. 57-38","source":{"name":"North Dakota Tax Commissioner, 2026 Form ND-1ES tax rate schedule","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":2.5,"unit":"pct","text":"North Dakota's top individual income tax rate for 2026 is 2.50%.","basis":"2026 ND-1ES rate schedule","source":{"name":"North Dakota Tax Commissioner, 2026 Form ND-1ES tax rate schedule","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":250400,"unit":"usd","text":"The 2.50% rate starts above $250,400 of taxable income for a single filer in 2026.","basis":"2026 ND-1ES rate schedule","source":{"name":"North Dakota Tax Commissioner, 2026 Form ND-1ES, 2026 Forms ND-1 and ND-EZ Tax Rate Schedules","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official 2026 schedule read from the PDF text: Single column, \"250,400 ... 3,916.09 + 2.50% of amount over 250,400\". Tax Foundation shows $244,825, the 2025 figure (stale)."},"state_sales_tax_rate_pct":{"value":5,"unit":"pct","text":"North Dakota's state sales tax rate is 5% for most retail sales, with city and county add-ons.","basis":"N.D.C.C. 57-39.2","source":{"name":"North Dakota Office of State Tax Commissioner, Sales and Use Tax","url":"https://www.tax.nd.gov/sales-and-use-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Single official source read directly."},"residency_rule":{"value":"domicile, or a home plus more than 210 days","unit":"text","text":"North Dakota treats as a resident anyone who lives there year-round, or who maintains a home there and spends more than seven months (210 days) of the tax year in the state.","basis":"N.D.C.C. 57-38-01","source":{"name":"North Dakota Office of State Tax Commissioner, Resident","url":"https://www.tax.nd.gov/resident","tier":"A","read_date":"2026-10-30"},"note":"Single official source read directly."},"estate_tax_has":{"value":false,"unit":"bool","text":"North Dakota collects no estate tax for deaths after 1 January 2005.","basis":"N.D.C.C. 57-37.1","source":{"name":"North Dakota Office of State Tax Commissioner, Estate Tax","url":"https://www.tax.nd.gov/estate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"The state estate tax law still exists but no tax is payable."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"North Dakota has no inheritance tax; it was repealed in 1927 and replaced by an estate tax.","basis":"n/a","source":{"name":"North Dakota Office of State Tax Commissioner, Estate Tax","url":"https://www.tax.nd.gov/estate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-OH":{"id":"US-OH","name":"Ohio","capital":"Columbus","stats":{"median_gross_rent_usd_month":{"value":1155,"year":2025,"source":"acs"},"median_home_value_usd":{"value":254100,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3107,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.22,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":74804,"year":2025,"source":"acs"},"rpp_all_items":{"value":92.8,"year":2024,"source":"bea"},"rpp_housing":{"value":73,"year":2024,"source":"bea"},"rpp_utilities":{"value":95.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":18.81,"period":"year to date through August 2026","source":"eia"}},"official":{}},"US-OK":{"id":"US-OK","name":"Oklahoma","capital":"Oklahoma City","stats":{"median_gross_rent_usd_month":{"value":1107,"year":2025,"source":"acs"},"median_home_value_usd":{"value":234000,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1781,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.76,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":68441,"year":2025,"source":"acs"},"rpp_all_items":{"value":87.8,"year":2024,"source":"bea"},"rpp_housing":{"value":62.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":73.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.81,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Oklahoma levies a state individual income tax in 2026.","basis":"68 O.S. 2355","source":{"name":"Oklahoma Tax Commission, Summary of 2025 Tax Legislation (HB 2764)","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Oklahoma taxes income on a graduated schedule in 2026 (0%, 2.5%, 3.5%, 4.5%).","basis":"68 O.S. 2355, HB 2764","source":{"name":"Oklahoma Tax Commission, Summary of 2025 Tax Legislation (HB 2764)","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.5,"unit":"pct","text":"Oklahoma's top individual income tax rate for 2026 is 4.5%, reduced from 4.75%.","basis":"68 O.S. 2355, HB 2764","source":{"name":"Oklahoma Tax Commission, Summary of 2025 Tax Legislation (HB 2764)","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":7200,"unit":"usd","text":"The 4.5% rate starts above $7,200 of taxable income for a single filer in 2026.","basis":"68 O.S. 2355, HB 2764","source":{"name":"Oklahoma Tax Commission, Summary of 2025 Tax Legislation (HB 2764)","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/legislation/2025LegislativeUpdate.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4.5,"unit":"pct","text":"Oklahoma's state sales tax rate is 4.5%, with county and municipal add-ons.","basis":"68 O.S. 1354","source":{"name":"Oklahoma Tax Commission, Sales and Use Tax","url":"https://oklahoma.gov/tax/businesses/sales-use-tax.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Single official source read directly."},"residency_rule":{"value":"domicile; no day-count test","unit":"text","text":"Oklahoma treats a person as a resident if domiciled in the state, meaning their true, fixed and permanent home; it has no day-count test in the instructions read.","basis":"68 O.S. 2353; OAC 710:50-3-36","source":{"name":"Oklahoma Tax Commission, 2024 Oklahoma Resident Individual Income Tax Forms and Instructions","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-Pkt-2024.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (2024 instructions): \"An Oklahoma resident is a person domiciled in this state for the entire tax year.\""},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Oklahoma taxes net capital gains as part of federal adjusted gross income at the ordinary rates; a deduction exists only for qualifying gains on Oklahoma property held at least five years.","basis":"68 O.S. 2358","source":{"name":"Oklahoma Tax Commission, 2024 Oklahoma Resident Individual Income Tax Forms and Instructions","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-Pkt-2024.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (2024 instructions, read from the PDF)."},"estate_tax_has":{"value":false,"unit":"bool","text":"Oklahoma's estate tax is repealed for deaths on or after 1 January 2010.","basis":"68 O.S. 801 (repealed)","source":{"name":"Oklahoma Tax Commission, FY2023 Revenue and Apportionment Report","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/reports/annual-reports/otc/AR-2023.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Report states \"Effective for deaths on or after January 1, 2010, the Oklahoma Estate Tax is repealed.\""}}},"US-OR":{"id":"US-OR","name":"Oregon","capital":"Salem","stats":{"median_gross_rent_usd_month":{"value":1629,"year":2025,"source":"acs"},"median_home_value_usd":{"value":507900,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4009,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.79,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":86953,"year":2025,"source":"acs"},"rpp_all_items":{"value":103.4,"year":2024,"source":"bea"},"rpp_housing":{"value":108.6,"year":2024,"source":"bea"},"rpp_utilities":{"value":107,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.46,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Oregon levies a state individual income tax in 2026.","basis":"ORS ch. 316","source":{"name":"Oregon Department of Revenue, 2026 Publication OR-ESTIMATE","url":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Oregon taxes income on a graduated schedule in 2026 (4.75% to 9.9%).","basis":"ORS 316.037","source":{"name":"Oregon Department of Revenue, 2026 Publication OR-ESTIMATE","url":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":9.9,"unit":"pct","text":"Oregon's top individual income tax rate for 2026 is 9.9%, plus local and transit taxes in some areas.","basis":"ORS 316.037","source":{"name":"Oregon Department of Revenue, 2026 Publication OR-ESTIMATE","url":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":125000,"unit":"usd","text":"The 9.9% rate starts above $125,000 of taxable income for a single filer in 2026.","basis":"ORS 316.037","source":{"name":"Oregon Department of Revenue, 2026 Publication OR-ESTIMATE","url":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"estate_tax_has":{"value":true,"unit":"bool","text":"Oregon levies an estate tax on estates of $1,000,000 or more.","basis":"ORS ch. 118","source":{"name":"Oregon Department of Revenue, 2026 Form OR-706 Instructions","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":1000000,"unit":"usd","text":"Oregon's estate tax applies to taxable estates of $1,000,000 or more in 2026.","basis":"ORS ch. 118","source":{"name":"Oregon Department of Revenue, 2026 Form OR-706 Instructions","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Exclusion confirmed again in the 2026 OR-706 instructions (\"gross estate ... $1,000,000 or more\")."},"estate_tax_top_rate_pct":{"value":16,"unit":"pct","text":"Oregon's estate tax rates run from 10% to a top rate of 16% above $9,500,000.","basis":"ORS 118.007","source":{"name":"Oregon Department of Revenue, 2026 Form OR-706 Instructions","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"state_sales_tax_rate_pct":{"value":0,"unit":"pct","text":"Oregon has no general sales tax.","basis":"Oregon Constitution","source":{"name":"Oregon Department of Revenue, Sales tax","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Page states Oregon does not have a general sales or use/transaction tax."},"residency_rule":{"value":"domiciled, or a residence and more than 200 days","unit":"text","text":"Oregon treats as a resident anyone domiciled in the state, or anyone not domiciled who maintains a residence there and spends more than 200 days in the tax year (unless the stay is temporary).","basis":"ORS 316.027","source":{"name":"Oregon Department of Revenue, 2025 Publication OR-17, Oregon Individual Income Tax Guide","url":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source read from the PDF."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Oregon has no inheritance tax for current deaths; the Oregon estate tax is levied on the estate, not on the heirs, and inheritance tax returns apply only to deaths before 2012.","basis":"ORS 118","source":{"name":"Oregon Department of Revenue, 2026 Form OR-706 instructions","url":"https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Instructions read from the PDF: Form IT-1 (Oregon Inheritance Tax Return) is required only for dates of death before 1 Jan 2012."}}},"US-PA":{"id":"US-PA","name":"Pennsylvania","capital":"Harrisburg","stats":{"median_gross_rent_usd_month":{"value":1329,"year":2025,"source":"acs"},"median_home_value_usd":{"value":292400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3288,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.12,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":81473,"year":2025,"source":"acs"},"rpp_all_items":{"value":97.6,"year":2024,"source":"bea"},"rpp_housing":{"value":85.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":109.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":21.13,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Pennsylvania levies a state personal income tax at 3.07% in 2026, plus local earned income taxes.","basis":"72 P.S. 7302","source":{"name":"Pennsylvania Department of Revenue, Personal Income Tax Rates","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"flat","unit":"level","text":"Pennsylvania uses a flat 3.07% personal income tax rate.","basis":"72 P.S. 7302","source":{"name":"Pennsylvania Department of Revenue, Personal Income Tax Rates","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":3.07,"unit":"pct","text":"Pennsylvania's personal income tax rate is 3.07% in 2026.","basis":"72 P.S. 7302","source":{"name":"Pennsylvania Department of Revenue, Personal Income Tax Rates","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Pennsylvania's flat rate applies from the first dollar of taxable income.","basis":"72 P.S. 7302","source":{"name":"Pennsylvania Department of Revenue, Personal Income Tax Rates","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"inheritance_tax_has":{"value":true,"unit":"bool","text":"Pennsylvania levies an inheritance tax: 0% for a surviving spouse, 4.5% for children and other lineal heirs, 12% for siblings and 15% for others.","basis":"72 P.S. 9116","source":{"name":"Pennsylvania Department of Revenue, Inheritance Tax","url":"https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Pennsylvania's state sales and use tax rate is 6%, with 1% local tax in Allegheny County and 2% in Philadelphia.","basis":"72 P.S. 7202","source":{"name":"Pennsylvania Department of Revenue, Tax Rates","url":"https://www.pa.gov/agencies/revenue/resources/tax-rates","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Single official source read directly."},"residency_rule":{"value":"domiciled, or a permanent place of abode and more than 183 days","unit":"text","text":"Pennsylvania treats as a resident anyone domiciled there, or anyone domiciled elsewhere who has a permanent place of abode in the state and spends more than 183 days there in the tax year.","basis":"72 P.S. 7301(p)","source":{"name":"Pennsylvania Department of Revenue, PA Personal Income Tax Guide: Brief Overview and Filing Requirements (DSM-12, 07-2025)","url":"https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/papersonalincometaxguide/documents/pitguide_overviewrequirements.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source read in full. The Department's \"Determining Residency\" web page (read via summary) words the statutory-resident test differently (181 days outside Pennsylvania); not reconciled, so treat with care."}}},"US-RI":{"id":"US-RI","name":"Rhode Island","capital":"Providence","stats":{"median_gross_rent_usd_month":{"value":1531,"year":2025,"source":"acs"},"median_home_value_usd":{"value":478700,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4901,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.02,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":91039,"year":2025,"source":"acs"},"rpp_all_items":{"value":102.3,"year":2024,"source":"bea"},"rpp_housing":{"value":105.6,"year":2024,"source":"bea"},"rpp_utilities":{"value":146.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":29.05,"period":"year to date through August 2026","source":"eia"}},"official":{}},"US-SC":{"id":"US-SC","name":"South Carolina","capital":"Columbia","stats":{"median_gross_rent_usd_month":{"value":1395,"year":2025,"source":"acs"},"median_home_value_usd":{"value":306200,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1367,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.45,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":73672,"year":2025,"source":"acs"},"rpp_all_items":{"value":93.7,"year":2024,"source":"bea"},"rpp_housing":{"value":80.5,"year":2024,"source":"bea"},"rpp_utilities":{"value":88.3,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.9,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"South Carolina levies a state individual income tax in 2026.","basis":"S.C. Code 12-6-510","source":{"name":"South Carolina Department of Revenue, Information Letter 26-20 (Act 110 of 2026)","url":"https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"South Carolina taxes income on a two-bracket graduated schedule in 2026 under Act 110.","basis":"Act 110 of 2026","source":{"name":"South Carolina Department of Revenue, Information Letter 26-20 (Act 110 of 2026)","url":"https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":5.21,"unit":"pct","text":"South Carolina taxes individuals at 1.99% below $30,000 and 5.21% (less $966) from $30,000 for tax years beginning after 2025, so the 2026 top rate is 5.21%.","basis":"Act 110 of 2026","source":{"name":"South Carolina Department of Revenue, Information Letter 26-20 (Act 110 of 2026), read in full","url":"https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official value published. Tax Foundation shows 6.00%, the pre-Act 110 figure (stale). The letter says the 5.21% top rate can fall from 2027 if revenue triggers are met."},"income_tax_top_bracket_single_usd":{"value":30000,"unit":"usd","text":"The 5.21% rate applies from $30,000 of South Carolina taxable income in 2026 (the same two brackets apply to all filers); the amount is indexed annually.","basis":"Act 110 of 2026","source":{"name":"South Carolina Department of Revenue, Information Letter 26-20 (Act 110 of 2026), read in full","url":"https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official value published. Tax Foundation shows $18,230 (pre-Act 110, stale)."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"South Carolina levies a statewide sales and use tax of 6%, with optional local add-ons of up to 1%.","basis":"S.C. Code 12-36-1110","source":{"name":"South Carolina Department of Revenue, Sales Tax","url":"https://dor.sc.gov/sales-use-tax-index/sales-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Single official source read directly."},"residency_rule":{"value":"domicile; no minimum day count","unit":"text","text":"South Carolina treats a person as resident if domiciled in the state; it has no minimum day-count test such as 183 days.","basis":"S.C. Code 12-6-30; SCDOR Domicile Guide","source":{"name":"South Carolina Department of Revenue, A Guide to Determining a Taxpayer's Domicile for Income Tax Purposes","url":"https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Domicile%20Guide.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source read directly."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"South Carolina taxes net capital gains at the ordinary rates after a deduction of 44% of net capital gain.","basis":"S.C. Code 12-6-1150","source":{"name":"South Carolina Code of Laws, Title 12 Chapter 6, section 12-6-1150","url":"https://www.scstatehouse.gov/code/t12c006.php","tier":"A","read_date":"2026-10-30"},"note":"Single official source. No separate rate; a 44% deduction applies to net capital gain."},"estate_tax_has":{"value":false,"unit":"bool","text":"South Carolina has no estate tax for decedents dying on or after 1 January 2005.","basis":"SC DOR Fiduciary page","source":{"name":"South Carolina Department of Revenue, Fiduciary","url":"https://dor.sc.gov/tax/estate","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Single official source read directly."}}},"US-SD":{"id":"US-SD","name":"South Dakota","capital":"Pierre","stats":{"median_gross_rent_usd_month":{"value":1089,"year":2025,"source":"acs"},"median_home_value_usd":{"value":299100,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3098,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.04,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":80506,"year":2025,"source":"acs"},"rpp_all_items":{"value":88.6,"year":2024,"source":"bea"},"rpp_housing":{"value":67.6,"year":2024,"source":"bea"},"rpp_utilities":{"value":79.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.58,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"South Dakota levies no individual income tax.","basis":"S.D. Const. art. XI","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states South Dakota is one of seven states that does not impose a state income tax."},"income_tax_structure":{"value":"none","unit":"level","text":"South Dakota has no individual income tax structure.","basis":"S.D. Const. art. XI","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states South Dakota is one of seven states that does not impose a state income tax."},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"South Dakota's top individual income tax rate is 0% in 2026.","basis":"S.D. Const. art. XI","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states South Dakota is one of seven states that does not impose a state income tax."},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"South Dakota does not tax capital gains because it has no individual income tax.","basis":"state law","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Derived from the official statement that South Dakota has no state income tax."},"state_sales_tax_rate_pct":{"value":4.2,"unit":"pct","text":"South Dakota's state sales and use tax rate is 4.2%.","basis":"S.D.C.L. 10-45","source":{"name":"South Dakota Department of Revenue, Sales and Use Tax","url":"https://dor.sd.gov/businesses/taxes/sales-use-tax/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Page states \"The state sales and use tax rate is 4.2%.\""},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"South Dakota has no income tax bracket.","basis":"n/a","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Not applicable; no income tax."},"estate_tax_has":{"value":false,"unit":"bool","text":"South Dakota has no estate tax.","basis":"n/a","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Page: \"There is also no estate tax.\""},"inheritance_tax_has":{"value":false,"unit":"bool","text":"South Dakota has no inheritance tax; the constitution bars one.","basis":"S.D. Const. art. XI sec. 15","source":{"name":"South Dakota Department of Revenue, Taxes (individuals)","url":"https://dor.sd.gov/individuals/taxes/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Corroborated by the constitution: \"No tax may be levied on any inheritance\" (sdlegislature.gov, effective 1 July 2001)."}}},"US-TN":{"id":"US-TN","name":"Tennessee","capital":"Nashville","stats":{"median_gross_rent_usd_month":{"value":1356,"year":2025,"source":"acs"},"median_home_value_usd":{"value":341200,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1558,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.46,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":75875,"year":2025,"source":"acs"},"rpp_all_items":{"value":91.9,"year":2024,"source":"bea"},"rpp_housing":{"value":79.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":72.1,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.8,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Tennessee levies no individual income tax on wages; the Hall income tax on dividends and interest is fully repealed from 2021.","basis":"Tenn. Code 67-2-101 et seq. (Hall tax repealed)","source":{"name":"Tennessee Department of Revenue, Hall Income Tax Manual (August 2022)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Hall-Income-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Single official source (manual read from the PDF): the Hall tax \"was fully repealed for tax years beginning on or after January 1, 2021\" and never applied to wages. Other tn.gov pages returned 403."},"income_tax_structure":{"value":"none","unit":"level","text":"Tennessee has no individual income tax structure.","basis":"Tenn. Code 67-2-101 et seq. (Hall tax repealed)","source":{"name":"Tennessee Department of Revenue, Hall Income Tax Manual (August 2022)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Hall-Income-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Single official source (manual read from the PDF): the Hall tax \"was fully repealed for tax years beginning on or after January 1, 2021\" and never applied to wages. Other tn.gov pages returned 403."},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Tennessee's top individual income tax rate is 0% in 2026.","basis":"Tenn. Code 67-2-101 et seq. (Hall tax repealed)","source":{"name":"Tennessee Department of Revenue, Hall Income Tax Manual (August 2022)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Hall-Income-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Single official source (manual read from the PDF): the Hall tax \"was fully repealed for tax years beginning on or after January 1, 2021\" and never applied to wages. Other tn.gov pages returned 403."},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Tennessee does not tax capital gains; the Hall tax on dividends and interest is repealed and there is no other individual income tax.","basis":"state law","source":{"name":"Tennessee Department of Revenue, Hall Income Tax Manual (August 2022)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Hall-Income-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"The Hall manual covers dividends and interest; capital gains were never within it."},"state_sales_tax_rate_pct":{"value":7,"unit":"pct","text":"Tennessee's general state sales tax rate is 7% in 2026, with local add-ons.","basis":"T.C.A. 67-6-202","source":{"name":"Tennessee Department of Revenue, Sales and Use Tax","url":"https://www.tn.gov/revenue/taxes/sales-and-use-tax.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Re-read 2026-10-30: \"The general state tax rate is 7%.\""},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Tennessee has no income tax bracket.","basis":"n/a","source":{"name":"Tennessee Department of Revenue, Hall Income Tax Manual (August 2022)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Hall-Income-Tax.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Not applicable; no income tax."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"The Tennessee inheritance tax is no longer imposed after 31 December 2015.","basis":"Tennessee Department of Revenue inheritance tax page","source":{"name":"Tennessee Department of Revenue, Inheritance Tax","url":"https://www.tn.gov/revenue/taxes/inheritance-tax.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State, 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-TX":{"id":"US-TX","name":"Texas","capital":"Austin","stats":{"median_gross_rent_usd_month":{"value":1515,"year":2025,"source":"acs"},"median_home_value_usd":{"value":318100,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4205,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.32,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":82625,"year":2025,"source":"acs"},"rpp_all_items":{"value":97.1,"year":2024,"source":"bea"},"rpp_housing":{"value":96.5,"year":2024,"source":"bea"},"rpp_utilities":{"value":87.5,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":16.03,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Texas levies no state individual income tax.","basis":"Texas Constitution art. VIII sec. 24-a","source":{"name":"Texas Comptroller, Texas is open for small business (Fiscal Notes 2025)","url":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states \"Texas has no state income tax\" (0%). Single official source read directly."},"income_tax_structure":{"value":"none","unit":"level","text":"Texas has no individual income tax structure.","basis":"Texas Constitution art. VIII sec. 24-a","source":{"name":"Texas Comptroller, Texas is open for small business (Fiscal Notes 2025)","url":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states \"Texas has no state income tax\" (0%). Single official source read directly."},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Texas's top individual income tax rate is 0% in 2026.","basis":"Texas Constitution art. VIII sec. 24-a","source":{"name":"Texas Comptroller, Texas is open for small business (Fiscal Notes 2025)","url":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page states \"Texas has no state income tax\" (0%). Single official source read directly."},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Texas does not tax capital gains because it has no individual income tax.","basis":"state law","source":{"name":"Texas Comptroller, Texas is open for small business (Fiscal Notes 2025)","url":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Derived from the official statement that Texas has no state income tax."},"state_sales_tax_rate_pct":{"value":6.25,"unit":"pct","text":"Texas's state sales and use tax rate is 6.25% in 2026, with local add-ons up to 2% (combined maximum 8.25%).","basis":"Tex. Tax Code 151.051","source":{"name":"Texas Comptroller, Sales and Use Tax","url":"https://comptroller.texas.gov/taxes/sales/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Re-read 2026-10-30 at comptroller.texas.gov/taxes/sales/: 6.25 percent state sales and use tax."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Texas has no income tax bracket.","basis":"n/a","source":{"name":"Texas Comptroller, Texas is open for small business (Fiscal Notes 2025)","url":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Not applicable; no income tax."}}},"US-UT":{"id":"US-UT","name":"Utah","capital":"Salt Lake City","stats":{"median_gross_rent_usd_month":{"value":1646,"year":2025,"source":"acs"},"median_home_value_usd":{"value":543400,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":2738,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.5,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":99311,"year":2025,"source":"acs"},"rpp_all_items":{"value":98.9,"year":2024,"source":"bea"},"rpp_housing":{"value":107.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":78.7,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":13.19,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Utah levies a state individual income tax in 2026.","basis":"Utah Code 59-10-104","source":{"name":"Utah Legislature, S.B. 60 Income Tax Rate Amendments (2026, enrolled)","url":"https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"flat","unit":"level","text":"Utah uses a flat individual income tax rate in 2026.","basis":"Utah Code 59-10-104","source":{"name":"Utah Legislature, S.B. 60 Income Tax Rate Amendments (2026, enrolled)","url":"https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.45,"unit":"pct","text":"Utah's individual income tax is a single 4.45% of state taxable income for taxable years beginning on or after 1 January 2026 under S.B. 60 (effective 6 May 2026, retrospective).","basis":"Utah Code 59-10-104, S.B. 60 (2026)","source":{"name":"Utah Legislature, S.B. 60 Income Tax Rate Amendments (2026, enrolled), read in full","url":"https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official value published. Tax Foundation shows 4.50%, the prior-year figure (stale)."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Utah's flat rate applies from the first dollar of taxable income.","basis":"Utah Code 59-10-104","source":{"name":"Utah Legislature, S.B. 60 Income Tax Rate Amendments (2026, enrolled)","url":"https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4.85,"unit":"pct","text":"Utah's state sales and use tax rate is 4.85%; mandatory local options bring the standard combined rate to about 6.10%.","basis":"Utah Code 59-12-103","source":{"name":"Utah Code 59-12-103 (version effective 1 Jan 2026, superseded 6 May 2026)","url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026010120250507.html","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Value is the state portion (4.70% plus 0.15%) read in the statute version in force 1 Jan to 5 May 2026; the later version was not readable. Tax Foundation shows 6.10%, which includes mandatory local add-ons. Re-check against the current Tax Commission rate page."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Utah taxes capital gains in the same single-rate income tax (4.45% of state taxable income) with no separate capital gains rate.","basis":"Utah Code 59-10-104","source":{"name":"Utah Legislature, S.B. 60 Income Tax Rate Amendments (2026, enrolled), read in full","url":"https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source: the statute imposes one rate on all state taxable income."},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Utah no longer has an inheritance tax; the Inheritance Tax Act is repealed.","basis":"Utah Code Title 59 Chapter 11 (repealed)","source":{"name":"Utah Code, Title 59 Chapter 11 Inheritance Tax Act (marked Repealed 5/6/2026)","url":"https://le.utah.gov/xcode/Title59/Chapter11/C59-11_1800010118000101.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Statute page reads only \"Repealed 5/6/2026\". The Tax Commission page (not readable, 403) is reported to say the tax ended after 2004."}}},"US-VT":{"id":"US-VT","name":"Vermont","capital":"Montpelier","stats":{"median_gross_rent_usd_month":{"value":1338,"year":2025,"source":"acs"},"median_home_value_usd":{"value":359800,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":5418,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.51,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":86018,"year":2025,"source":"acs"},"rpp_all_items":{"value":98,"year":2024,"source":"bea"},"rpp_housing":{"value":86.5,"year":2024,"source":"bea"},"rpp_utilities":{"value":125.8,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":23.93,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Vermont levies a state individual income tax in 2026.","basis":"32 V.S.A. 5822","source":{"name":"Vermont Department of Taxes, 2026 withholding tables GB-1210","url":"https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Vermont taxes income on a graduated schedule in 2026 (3.35% to 8.75%).","basis":"32 V.S.A. 5822","source":{"name":"Vermont Department of Taxes, 2026 withholding tables GB-1210","url":"https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":8.75,"unit":"pct","text":"Vermont's top individual income tax rate for 2026 is 8.75%.","basis":"32 V.S.A. 5822","source":{"name":"Vermont Department of Taxes, 2026 withholding tables GB-1210","url":"https://tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"estate_tax_has":{"value":true,"unit":"bool","text":"Vermont levies an estate tax on gross estates above $5,000,000 (threshold raised effective 18 June 2026).","basis":"32 V.S.A. ch. 190","source":{"name":"Vermont Department of Taxes, Estate Tax","url":"https://tax.vermont.gov/individuals/estate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":5000000,"unit":"usd","text":"Vermont's estate tax applies to the value of a gross estate above $5,000,000 in 2026.","basis":"32 V.S.A. ch. 190","source":{"name":"Vermont Department of Taxes, Estate Tax","url":"https://tax.vermont.gov/individuals/estate-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Page: tax assessed only on gross estate value exceeding $5 million; filing threshold raised to match from 18 June 2026."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"Vermont's sales tax rate is 6%, with an optional 1% local tax in some towns.","basis":"32 V.S.A. 9771","source":{"name":"Vermont Department of Taxes, Sales and Use Tax","url":"https://tax.vermont.gov/business/sales-and-use-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Single official source read directly."},"residency_rule":{"value":"domiciled, or a permanent home and more than 183 days","unit":"text","text":"Vermont treats as a resident anyone domiciled in Vermont, or anyone who maintains a permanent home there and is present more than 183 days of the tax year.","basis":"32 V.S.A. 5811(11)","source":{"name":"Vermont Department of Taxes, Resident","url":"https://tax.vermont.gov/individuals/who-should-file/resident","tier":"A","read_date":"2026-10-30"},"note":"Single official source read directly."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Vermont taxes capital gains at its ordinary graduated rates after an exclusion of $5,000 or, for qualifying assets held over three years, 40% of the gain up to $350,000.","basis":"32 V.S.A. 5811(21)(B)","source":{"name":"Vermont Department of Taxes, 2024 Schedule IN-153 Instructions (Capital Gains Exclusion)","url":"https://tax.vermont.gov/sites/tax/files/documents/IN-153-Instr-2024.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (2024 instructions, read from the PDF; 2025 and 2026 figures not read)."}}},"US-VA":{"id":"US-VA","name":"Virginia","capital":"Richmond","stats":{"median_gross_rent_usd_month":{"value":1734,"year":2025,"source":"acs"},"median_home_value_usd":{"value":422600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3003,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.71,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":99322,"year":2025,"source":"acs"},"rpp_all_items":{"value":101.1,"year":2024,"source":"bea"},"rpp_housing":{"value":106.8,"year":2024,"source":"bea"},"rpp_utilities":{"value":92.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":16.95,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Virginia levies a state individual income tax in 2026.","basis":"Va. Code 58.1-320","source":{"name":"Virginia Tax, 2026 Form 760ES rate schedule","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Virginia taxes income on a graduated schedule in 2026 (2% to 5.75%).","basis":"Va. Code 58.1-320","source":{"name":"Virginia Tax, 2026 Form 760ES rate schedule","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":5.75,"unit":"pct","text":"Virginia's top individual income tax rate for 2026 is 5.75%.","basis":"Va. Code 58.1-320","source":{"name":"Virginia Tax, 2026 Form 760ES rate schedule","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":17000,"unit":"usd","text":"The 5.75% rate applies above $17,000 of taxable income in 2026.","basis":"Va. Code 58.1-320","source":{"name":"Virginia Tax, 2026 Form 760ES rate schedule","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/individual-income-tax/2026/760es-2026.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4.3,"unit":"pct","text":"Virginia's state sales and use tax is 4.3%; a mandatory 1% local option tax makes the general rate 5.3% everywhere.","basis":"Va. Code 58.1-603","source":{"name":"Virginia Department of Taxation, Form ST-50 (general rate)","url":"https://www.tax.virginia.gov/sites/default/files/taxforms/retail-sales-and-use/any/st-50-any.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Form text read from the PDF: \"The general sales tax rate for Virginia is 5.3% (4.3% state tax and 1% local tax).\" Value is the state portion; Tax Foundation 5.3% includes the mandatory 1% local. Regions add up to 0.7%."},"estate_tax_has":{"value":false,"unit":"bool","text":"Virginia no longer has an estate tax.","basis":"Va. Code 58.1-900 et seq. (inoperative)","source":{"name":"Virginia Department of Taxation, Estate and Inheritance Taxes","url":"https://www.tax.virginia.gov/estate-and-inheritance-taxes","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Page: \"Today, Virginia no longer has an estate tax or inheritance tax.\""},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Virginia no longer has an inheritance tax, except for certain remainder interests under old law.","basis":"Va. Code 58.1-1700 et seq.","source":{"name":"Virginia Department of Taxation, Estate and Inheritance Taxes","url":"https://www.tax.virginia.gov/estate-and-inheritance-taxes","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Page adds that certain remainder interests are still subject to the inheritance tax."},"residency_rule":{"value":"domicile or more than 183 days with a place of abode","unit":"text","text":"Virginia treats a person as a resident for income tax if they are domiciled there, or if they live in or maintain a place of abode in Virginia for more than 183 days of the year.","basis":"Virginia Department of Taxation residency status page","source":{"name":"Virginia Department of Taxation, Residency Status","url":"https://www.tax.virginia.gov/residency-status","tier":"A","read_date":"2026-10-30"},"note":"Single official source."}}},"US-WA":{"id":"US-WA","name":"Washington","capital":"Olympia","stats":{"median_gross_rent_usd_month":{"value":1873,"year":2025,"source":"acs"},"median_home_value_usd":{"value":605600,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":4911,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.81,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":101946,"year":2025,"source":"acs"},"rpp_all_items":{"value":107,"year":2024,"source":"bea"},"rpp_housing":{"value":126,"year":2024,"source":"bea"},"rpp_utilities":{"value":92.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.42,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Washington does not currently levy an individual income tax on wages.","basis":"RCW 1.90.100; SB 6346 (2026)","source":{"name":"Washington Department of Revenue, Income tax","url":"https://dor.wa.gov/taxes-rates/income-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page: \"Washington does not currently have an individual income tax.\" SB 6346 adds a 9.9% tax on adjusted gross income above $1 million from 1 January 2028 (not in 2026). The capital gains excise is separate."},"income_tax_structure":{"value":"none","unit":"level","text":"Washington has no individual income tax on wages in 2026.","basis":"RCW 1.90.100; SB 6346 (2026)","source":{"name":"Washington Department of Revenue, Income tax","url":"https://dor.wa.gov/taxes-rates/income-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page: \"Washington does not currently have an individual income tax.\" SB 6346 adds a 9.9% tax on adjusted gross income above $1 million from 1 January 2028 (not in 2026). The capital gains excise is separate."},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Washington's individual income tax rate on wages is 0% in 2026.","basis":"RCW 1.90.100; SB 6346 (2026)","source":{"name":"Washington Department of Revenue, Income tax","url":"https://dor.wa.gov/taxes-rates/income-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Page: \"Washington does not currently have an individual income tax.\" SB 6346 adds a 9.9% tax on adjusted gross income above $1 million from 1 January 2028 (not in 2026). The capital gains excise is separate."},"capital_gains_treatment":{"value":"special_rate_or_excise","unit":"level","text":"Washington levies no tax on wages but taxes long-term capital gains with a 7% excise on the first $1 million of taxable gains and 9.9% in total (7% plus a 2.9% surcharge) above $1 million, from tax year 2025.","basis":"RCW 82.87.040 as amended by ESSB 5813","source":{"name":"Washington Department of Revenue, New tiered rates for Washington's capital gains tax","url":"https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official rates published (7% to $1m, 9.9% above). Tax Foundation describes the top rate as 9%, which differs; official wins. The 2026 standard deduction was not stated on the page read (2025: $278,000)."},"estate_tax_has":{"value":true,"unit":"bool","text":"Washington levies an estate tax.","basis":"RCW ch. 83.100","source":{"name":"Washington Department of Revenue, Estate tax tables","url":"https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"estate_tax_exemption_usd":{"value":3000000,"unit":"usd","text":"Washington's estate tax exclusion is $3,000,000 for deaths from 1 July 2026 (it was $3,076,000 for deaths 1 January to 30 June 2026).","basis":"RCW 83.100.040","source":{"name":"Washington Department of Revenue, Estate tax tables","url":"https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Deaths 1 Jan to 30 Jun 2026: exclusion $3,076,000, top rate 35%. Deaths on or after 1 Jul 2026: exclusion $3,000,000, top rate 20% (published value, DOR estate tax tables, re-read 2026-10-30)."},"estate_tax_top_rate_pct":{"value":20,"unit":"pct","text":"Washington's estate tax top rate is 20% above $9,000,000 for deaths from 1 July 2026.","basis":"RCW 83.100.040","source":{"name":"Washington Department of Revenue, Estate tax tables","url":"https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Top rate is 35% for deaths 1 Jan to 30 Jun 2026 and 20% for deaths from 1 Jul 2026 (published value is the current one)."},"state_sales_tax_rate_pct":{"value":6.5,"unit":"pct","text":"Washington's state retail sales tax rate is 6.5%, with local add-ons.","basis":"RCW 82.08.020(1)","source":{"name":"Revised Code of Washington 82.08.020","url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.020","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Statute: six and five-tenths percent of the selling price."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Washington has no income tax bracket on wages in 2026.","basis":"n/a","source":{"name":"Washington Department of Revenue, Income tax","url":"https://dor.wa.gov/taxes-rates/income-tax","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Not applicable in 2026. From 2028 a 9.9% tax applies above $1 million of AGI."}}},"US-WV":{"id":"US-WV","name":"West Virginia","capital":"Charleston","stats":{"median_gross_rent_usd_month":{"value":921,"year":2025,"source":"acs"},"median_home_value_usd":{"value":176300,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":904,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.51,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":61340,"year":2025,"source":"acs"},"rpp_all_items":{"value":89.5,"year":2024,"source":"bea"},"rpp_housing":{"value":54.2,"year":2024,"source":"bea"},"rpp_utilities":{"value":92.2,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":15.58,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"West Virginia levies a state individual income tax in 2026.","basis":"W. Va. Code 11-21-4","source":{"name":"West Virginia Tax Division, 2026 Income Tax Rate Cut (SB 392)","url":"https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"West Virginia taxes income on a graduated schedule in 2026 (2.11% to 4.58%).","basis":"W. Va. Code 11-21-4j","source":{"name":"West Virginia Tax Division, 2026 Income Tax Rate Cut (SB 392)","url":"https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":4.58,"unit":"pct","text":"West Virginia's 2026 top rate is 4.58% on taxable income above $60,000 after the cut in SB 392, retroactive to 1 January 2026.","basis":"W. Va. Code 11-21-4j","source":{"name":"West Virginia Tax Division, 2026 Income Tax Rate Cut (SB 392)","url":"https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official value published. Tax Foundation shows 4.82%, the 2025 figure (stale). The Tax Division's January 2026 State Tax Overview (tax.wv.gov/Documents/Research/WestVirginiaStateTaxOverview.pdf) still shows 2.22%-4.82% and predates the SB 392 page."},"income_tax_top_bracket_single_usd":{"value":60000,"unit":"usd","text":"The 4.58% rate applies above $60,000 of West Virginia taxable income for filers other than married persons filing separately (tax $1,950.50 plus 4.58% of the excess).","basis":"W. Va. Code 11-21-4j","source":{"name":"West Virginia Tax Division, 2026 Income Tax Rate Cut (SB 392)","url":"https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Official page read directly; Tax Foundation shows the same $60,000 threshold."},"state_sales_tax_rate_pct":{"value":6,"unit":"pct","text":"West Virginia levies a 6% state consumers sales and use tax, with municipal add-ons of up to 1%.","basis":"W. Va. Code 11-15","source":{"name":"West Virginia Tax Division, State Tax Overview Calendar Year 2026","url":"https://tax.wv.gov/Documents/Research/WestVirginiaStateTaxOverview.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"}},"residency_rule":{"value":"domiciled, or more than 30 days with intent to reside, or more than 183 days of physical presence","unit":"text","text":"West Virginia treats as a resident anyone who spends more than 30 days there intending to make it their permanent residence, or who is physically present more than 183 days in the tax year.","basis":"IT-140 instructions","source":{"name":"West Virginia Tax Division, 2025 IT-140 Personal Income Tax Forms and Instructions","url":"https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source read directly (2025 instructions)."}}},"US-WI":{"id":"US-WI","name":"Wisconsin","capital":"Madison","stats":{"median_gross_rent_usd_month":{"value":1219,"year":2025,"source":"acs"},"median_home_value_usd":{"value":316500,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":3810,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":1.2,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":80213,"year":2025,"source":"acs"},"rpp_all_items":{"value":94.1,"year":2024,"source":"bea"},"rpp_housing":{"value":79.3,"year":2024,"source":"bea"},"rpp_utilities":{"value":89.9,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":19.05,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":true,"unit":"bool","text":"Wisconsin levies a state individual income tax in 2026.","basis":"Wis. Stat. 71.06","source":{"name":"Wisconsin Department of Revenue, 2026 Form 1-ES instructions (2026 tax rate schedules)","url":"https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"graduated","unit":"level","text":"Wisconsin taxes income on a graduated schedule in 2026 (3.5% to 7.65%).","basis":"Wis. Stat. 71.06","source":{"name":"Wisconsin Department of Revenue, 2026 Form 1-ES instructions (2026 tax rate schedules)","url":"https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":7.65,"unit":"pct","text":"Wisconsin's top individual income tax rate for 2026 is 7.65%.","basis":"Wis. Stat. 71.06","source":{"name":"Wisconsin Department of Revenue, 2026 Form 1-ES instructions (2026 tax rate schedules)","url":"https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_bracket_single_usd":{"value":332720,"unit":"usd","text":"The 7.65% rate applies above $332,720 of taxable income for a single filer in 2026.","basis":"2026 Schedule A","source":{"name":"Wisconsin Department of Revenue, 2026 Form 1-ES instructions (2026 tax rate schedules)","url":"https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":5,"unit":"pct","text":"Wisconsin's state sales and use tax rate is 5%, with county and city add-ons.","basis":"Wis. Stat. 77.52","source":{"name":"Wisconsin Department of Revenue, Use Tax FAQ","url":"https://www.revenue.wi.gov/Pages/FAQS/ise-usetax.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"},"note":"Page: \"The state use tax rate is 5%.\" (use tax mirrors the sales tax rate); Publication 201 reported at 5% in search results."},"residency_rule":{"value":"domicile; no day-count test","unit":"text","text":"Wisconsin treats a person as a full-year resident if domiciled in Wisconsin for the whole year, a part-year resident if domicile began or ended during the year; domicile is the permanent legal home one intends to return to.","basis":"Wis. Stat. 71.02; Form 1NPR instructions","source":{"name":"Wisconsin Department of Revenue, 2025 Form 1NPR Instructions","url":"https://www.revenue.wi.gov/TaxForms2025/2025-Form1NPR-inst.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source read from the PDF; no day-count test."},"capital_gains_treatment":{"value":"as_ordinary_income","unit":"level","text":"Wisconsin taxes capital gains at its ordinary graduated rates after excluding 30% of net capital gain on assets held more than one year (60% for farm assets).","basis":"Wis. Stat. 71.05(6)(b)9","source":{"name":"Wisconsin Department of Revenue, 2025 Schedule WD Instructions","url":"https://www.revenue.wi.gov/TaxForms2025/2025-ScheduleWD-Inst.pdf","tier":"A","read_date":"2026-10-30"},"note":"Single official source (2025 instructions, read from the PDF)."},"estate_tax_has":{"value":false,"unit":"bool","text":"Wisconsin has no estate tax for decedents dying after 31 December 2007.","basis":"Wis. Stat. ch. 72 (repealed)","source":{"name":"Wisconsin Department of Revenue, Estates, Trusts and Fiduciaries FAQ","url":"https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}},"inheritance_tax_has":{"value":false,"unit":"bool","text":"Wisconsin has no inheritance tax for decedents dying on or after 1 January 1992.","basis":"Wis. Stat. ch. 72 (repealed)","source":{"name":"Wisconsin Department of Revenue, Estates, Trusts and Fiduciaries FAQ","url":"https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"}}}},"US-WY":{"id":"US-WY","name":"Wyoming","capital":"Cheyenne","stats":{"median_gross_rent_usd_month":{"value":1087,"year":2025,"source":"acs"},"median_home_value_usd":{"value":357300,"year":2025,"source":"acs"},"median_real_estate_taxes_usd_year":{"value":1987,"year":2025,"source":"acs"},"property_tax_effective_pct":{"value":0.56,"year":2025,"derived":"median real estate taxes paid / median home value (both ACS, owner-occupied units)","source":"acs"},"median_household_income_usd":{"value":80894,"year":2025,"source":"acs"},"rpp_all_items":{"value":92.7,"year":2024,"source":"bea"},"rpp_housing":{"value":71.1,"year":2024,"source":"bea"},"rpp_utilities":{"value":78.4,"year":2024,"source":"bea"},"electricity_residential_cents_kwh":{"value":14.01,"period":"year to date through August 2026","source":"eia"}},"official":{"income_tax_has":{"value":false,"unit":"bool","text":"Wyoming levies no individual income tax, and its constitution bars one (Art. 15, Sec. 18).","basis":"Wyo. Const. art. 15 sec. 18","source":{"name":"Wyoming Legislature, Wyoming Tax Structure, Rates and Collections (3 June 2025)","url":"https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_structure":{"value":"none","unit":"level","text":"Wyoming has no individual income tax.","basis":"Wyo. Const. art. 15 sec. 18","source":{"name":"Wyoming Legislature, Wyoming Tax Structure, Rates and Collections (3 June 2025)","url":"https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"income_tax_top_rate_pct":{"value":0,"unit":"pct","text":"Wyoming's individual income tax rate is 0%.","basis":"Wyo. Const. art. 15 sec. 18","source":{"name":"Wyoming Legislature, Wyoming Tax Structure, Rates and Collections (3 June 2025)","url":"https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"}},"state_sales_tax_rate_pct":{"value":4,"unit":"pct","text":"Wyoming's statewide sales tax rate is 4%, with 0 to 3% local option taxes.","basis":"W.S. 39-15-104","source":{"name":"Wyoming Legislature, Wyoming Tax Structure, Rates and Collections (3 June 2025)","url":"https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State and Local Sales Tax Rates, Midyear 2026","url":"https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/","tier":"B"}},"capital_gains_treatment":{"value":"not_taxed","unit":"level","text":"Wyoming does not tax capital gains; income and capital gains taxes on a Wyoming person are paid at the federal level because the state has no income tax.","basis":"Wyo. Const. art. 15 sec. 18","source":{"name":"Wyoming Legislature, Facts about Trusts and the Wyoming Trust Industry (2022)","url":"https://wyoleg.gov/InterimCommittee/2022/03-2022042711-02FactsaboutTrustsandtheWyomingTrustIndustry.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Single official source: Legislature trust briefing (\"income and capital gains taxes are paid at the federal level\"), read from the PDF; the tax-rate table (3 June 2025) lists the individual income tax at 0%."},"income_tax_top_bracket_single_usd":{"value":0,"unit":"usd","text":"Wyoming has no income tax bracket.","basis":"n/a","source":{"name":"Wyoming Legislature, Wyoming Tax Structure, Rates and Collections (3 June 2025)","url":"https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, State Individual Income Tax Rates and Brackets 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","tier":"B"},"note":"Rate table read from PDF: individual income tax 0% (Const. art. 15 sec. 18)."},"estate_tax_has":{"value":false,"unit":"bool","text":"Wyoming imposes no estate tax.","basis":"n/a","source":{"name":"Wyoming Legislature, Facts about Trusts and the Wyoming Trust Industry (2022)","url":"https://wyoleg.gov/InterimCommittee/2022/03-2022042711-02FactsaboutTrustsandtheWyomingTrustIndustry.pdf","tier":"A","read_date":"2026-10-30"},"confirmed_by":{"name":"Tax Foundation, Estate and Inheritance Taxes by State 2026","url":"https://taxfoundation.org/data/all/state/estate-inheritance-taxes/","tier":"B"},"note":"Legislature briefing table lists \"Estate/Gift Tax: None\". The Excise Tax Division lists an estate tax form among its duties but no tax is shown in the Legislature's rate table; treat as no tax payable."}}}},"corridors":[{"id":"california-to-texas","from":{"unit":"US-CA"},"to":{"unit":"US-TX"},"income_tax_top_rate_pct":{"from":13.3,"to":0,"difference":-13.3},"state_sales_tax_rate_pct":{"from":7.25,"to":6.25,"difference":-1},"median_gross_rent_usd_month":{"from":2160,"to":1515,"difference":-645},"median_home_value_usd":{"from":770700,"to":318100,"difference":-452600},"property_tax_effective_pct":{"from":0.72,"to":1.32,"difference":0.6},"rpp_all_items":{"from":110.7,"to":97.1,"difference":-13.6},"electricity_residential_cents_kwh":{"from":32.58,"to":16.03,"difference":-16.55},"estate_tax":{"from":null,"to":null},"inheritance_tax":{"from":false,"to":null}},{"id":"california-to-florida","from":{"unit":"US-CA"},"to":{"unit":"US-FL"},"income_tax_top_rate_pct":{"from":13.3,"to":0,"difference":-13.3},"state_sales_tax_rate_pct":{"from":7.25,"to":6,"difference":-1.25},"median_gross_rent_usd_month":{"from":2160,"to":1866,"difference":-294},"median_home_value_usd":{"from":770700,"to":396700,"difference":-374000},"property_tax_effective_pct":{"from":0.72,"to":0.8,"difference":0.08},"rpp_all_items":{"from":110.7,"to":103.4,"difference":-7.3},"electricity_residential_cents_kwh":{"from":32.58,"to":15.32,"difference":-17.26},"estate_tax":{"from":null,"to":false},"inheritance_tax":{"from":false,"to":false}},{"id":"new-york-to-florida","from":{"unit":"US-NY"},"to":{"unit":"US-FL"},"income_tax_top_rate_pct":{"from":10.9,"to":0,"difference":-10.9},"state_sales_tax_rate_pct":{"from":4,"to":6,"difference":2},"median_gross_rent_usd_month":{"from":1704,"to":1866,"difference":162},"median_home_value_usd":{"from":470900,"to":396700,"difference":-74200},"property_tax_effective_pct":{"from":1.42,"to":0.8,"difference":-0.62},"rpp_all_items":{"from":107.9,"to":103.4,"difference":-4.5},"electricity_residential_cents_kwh":{"from":29.26,"to":15.32,"difference":-13.94},"estate_tax":{"from":true,"to":false},"inheritance_tax":{"from":null,"to":false}},{"id":"california-to-nevada","from":{"unit":"US-CA"},"to":{"unit":"US-NV"},"income_tax_top_rate_pct":{"from":13.3,"to":0,"difference":-13.3},"state_sales_tax_rate_pct":{"from":7.25,"to":6.85,"difference":-0.4},"median_gross_rent_usd_month":{"from":2160,"to":1692,"difference":-468},"median_home_value_usd":{"from":770700,"to":459400,"difference":-311300},"property_tax_effective_pct":{"from":0.72,"to":0.47,"difference":-0.25},"rpp_all_items":{"from":110.7,"to":100,"difference":-10.7},"electricity_residential_cents_kwh":{"from":32.58,"to":13.36,"difference":-19.22},"estate_tax":{"from":null,"to":null},"inheritance_tax":{"from":false,"to":null}},{"id":"california-to-washington","from":{"unit":"US-CA"},"to":{"unit":"US-WA"},"income_tax_top_rate_pct":{"from":13.3,"to":0,"difference":-13.3},"state_sales_tax_rate_pct":{"from":7.25,"to":6.5,"difference":-0.75},"median_gross_rent_usd_month":{"from":2160,"to":1873,"difference":-287},"median_home_value_usd":{"from":770700,"to":605600,"difference":-165100},"property_tax_effective_pct":{"from":0.72,"to":0.81,"difference":0.09},"rpp_all_items":{"from":110.7,"to":107,"difference":-3.7},"electricity_residential_cents_kwh":{"from":32.58,"to":14.42,"difference":-18.16},"estate_tax":{"from":null,"to":true},"inheritance_tax":{"from":false,"to":null}},{"id":"california-to-arizona","from":{"unit":"US-CA"},"to":{"unit":"US-AZ"},"income_tax_top_rate_pct":{"from":13.3,"to":2.5,"difference":-10.8},"state_sales_tax_rate_pct":{"from":7.25,"to":null,"difference":null},"median_gross_rent_usd_month":{"from":2160,"to":1698,"difference":-462},"median_home_value_usd":{"from":770700,"to":427600,"difference":-343100},"property_tax_effective_pct":{"from":0.72,"to":0.44,"difference":-0.28},"rpp_all_items":{"from":110.7,"to":100.7,"difference":-10},"electricity_residential_cents_kwh":{"from":32.58,"to":15.36,"difference":-17.22},"estate_tax":{"from":null,"to":null},"inheritance_tax":{"from":false,"to":null}},{"id":"illinois-to-tennessee","from":{"unit":"US-IL"},"to":{"unit":"US-TN"},"income_tax_top_rate_pct":{"from":4.95,"to":0,"difference":-4.95},"state_sales_tax_rate_pct":{"from":6.25,"to":7,"difference":0.75},"median_gross_rent_usd_month":{"from":1419,"to":1356,"difference":-63},"median_home_value_usd":{"from":294400,"to":341200,"difference":46800},"property_tax_effective_pct":{"from":1.92,"to":0.46,"difference":-1.46},"rpp_all_items":{"from":100,"to":91.9,"difference":-8.1},"electricity_residential_cents_kwh":{"from":19.23,"to":13.8,"difference":-5.43},"estate_tax":{"from":true,"to":null},"inheritance_tax":{"from":false,"to":false}},{"id":"illinois-to-florida","from":{"unit":"US-IL"},"to":{"unit":"US-FL"},"income_tax_top_rate_pct":{"from":4.95,"to":0,"difference":-4.95},"state_sales_tax_rate_pct":{"from":6.25,"to":6,"difference":-0.25},"median_gross_rent_usd_month":{"from":1419,"to":1866,"difference":447},"median_home_value_usd":{"from":294400,"to":396700,"difference":102300},"property_tax_effective_pct":{"from":1.92,"to":0.8,"difference":-1.12},"rpp_all_items":{"from":100,"to":103.4,"difference":3.4},"electricity_residential_cents_kwh":{"from":19.23,"to":15.32,"difference":-3.91},"estate_tax":{"from":true,"to":false},"inheritance_tax":{"from":false,"to":false}},{"id":"new-jersey-to-florida","from":{"unit":"US-NJ"},"to":{"unit":"US-FL"},"income_tax_top_rate_pct":{"from":10.75,"to":0,"difference":-10.75},"state_sales_tax_rate_pct":{"from":6.625,"to":6,"difference":-0.62},"median_gross_rent_usd_month":{"from":1885,"to":1866,"difference":-19},"median_home_value_usd":{"from":530800,"to":396700,"difference":-134100},"property_tax_effective_pct":{"from":1.82,"to":0.8,"difference":-1.02},"rpp_all_items":{"from":108.8,"to":103.4,"difference":-5.4},"electricity_residential_cents_kwh":{"from":24.09,"to":15.32,"difference":-8.77},"estate_tax":{"from":false,"to":false},"inheritance_tax":{"from":true,"to":false}},{"id":"new-york-to-texas","from":{"unit":"US-NY"},"to":{"unit":"US-TX"},"income_tax_top_rate_pct":{"from":10.9,"to":0,"difference":-10.9},"state_sales_tax_rate_pct":{"from":4,"to":6.25,"difference":2.25},"median_gross_rent_usd_month":{"from":1704,"to":1515,"difference":-189},"median_home_value_usd":{"from":470900,"to":318100,"difference":-152800},"property_tax_effective_pct":{"from":1.42,"to":1.32,"difference":-0.1},"rpp_all_items":{"from":107.9,"to":97.1,"difference":-10.8},"electricity_residential_cents_kwh":{"from":29.26,"to":16.03,"difference":-13.23},"estate_tax":{"from":true,"to":null},"inheritance_tax":{"from":null,"to":null}},{"id":"massachusetts-to-new-hampshire","from":{"unit":"US-MA"},"to":{"unit":"US-NH"},"income_tax_top_rate_pct":{"from":9,"to":0,"difference":-9},"state_sales_tax_rate_pct":{"from":null,"to":null,"difference":null},"median_gross_rent_usd_month":{"from":1962,"to":1742,"difference":-220},"median_home_value_usd":{"from":626900,"to":487100,"difference":-139800},"property_tax_effective_pct":{"from":1.01,"to":1.43,"difference":0.42},"rpp_all_items":{"from":105.8,"to":104.2,"difference":-1.6},"electricity_residential_cents_kwh":{"from":30.19,"to":26.91,"difference":-3.28},"estate_tax":{"from":true,"to":null},"inheritance_tax":{"from":null,"to":null}},{"id":"new-york-to-north-carolina","from":{"unit":"US-NY"},"to":{"unit":"US-NC"},"income_tax_top_rate_pct":{"from":10.9,"to":3.99,"difference":-6.91},"state_sales_tax_rate_pct":{"from":4,"to":4.75,"difference":0.75},"median_gross_rent_usd_month":{"from":1704,"to":1412,"difference":-292},"median_home_value_usd":{"from":470900,"to":342800,"difference":-128100},"property_tax_effective_pct":{"from":1.42,"to":0.64,"difference":-0.78},"rpp_all_items":{"from":107.9,"to":94.3,"difference":-13.6},"electricity_residential_cents_kwh":{"from":29.26,"to":14.94,"difference":-14.32},"estate_tax":{"from":true,"to":null},"inheritance_tax":{"from":null,"to":null}}],"withheld":[{"field":"units.US-AL.residency_rule","note":"Only one source read and no statutory day-count test found; withheld."},{"field":"units.US-AL.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-AL.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-AZ.residency_rule","note":"Single source, and the DOR page was flagged as old; withheld."},{"field":"units.US-AZ.state_sales_tax_rate_pct","note":"The azdor.gov pages returned 403 (not bypassed). A.R.S. 42-5010 read directly shows the 5% retail classification plus a 0.6% increment (subsection G, worded through 30 June 2021), so the combined 5.6% is not stated on a page read. Tax Foundation shows 5.6%; ADOR use-tax text reported 5.6% only via search excerpt."},{"field":"units.US-AZ.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-AZ.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-AR.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-AR.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-AR.residency_rule","note":"No official residency statement read."},{"field":"units.US-CA.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-CA.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-CA.residency_rule","note":"No official residency statement read."},{"field":"units.US-CO.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-CO.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-CO.residency_rule","note":"No official residency statement read."},{"field":"units.US-CT.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-DE.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-DE.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-DC.residency_rule","note":"Read only as a search excerpt of the D-40 booklet; withheld."},{"field":"units.US-DC.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-GA.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-GA.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-GA.residency_rule","note":"No official residency statement read."},{"field":"units.US-HI.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-HI.residency_rule","note":"No official residency statement read."},{"field":"units.US-ID.income_tax_top_bracket_single_usd","note":"Statute applies the rate above an inflation-indexed threshold (Tax Foundation: $4,811 zero bracket); a 2027 change (H0589) was proposed; Tax Foundation states 5.3% for 2026."},{"field":"units.US-ID.state_sales_tax_rate_pct","note":"tax.idaho.gov and legislature.idaho.gov refused connection on every attempt. Tax Foundation shows 6%; ADOR search excerpt cited 6% (Idaho Code 63-3619) but not read directly."},{"field":"units.US-ID.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-ID.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-ID.residency_rule","note":"No official residency statement read."},{"field":"units.US-IL.estate_tax_top_rate_pct","note":"Official top rate not read."},{"field":"units.US-IL.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-IN.state_sales_tax_rate_pct","note":"in.gov refused connection on every attempt. Tax Foundation shows 7%; DOR 7% only via search excerpt."},{"field":"units.US-IN.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-IN.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-IN.residency_rule","note":"No official residency statement read."},{"field":"units.US-IA.estate_tax_has","note":"Official source speaks to inheritance tax only; estate tax absence not read officially."},{"field":"units.US-IA.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-IA.residency_rule","note":"No official residency statement read."},{"field":"units.US-KS.estate_tax_has","note":"Official page not read; single tier-B source only."},{"field":"units.US-KS.capital_gains_treatment","note":"Tax Foundation table silent; official page not read."},{"field":"units.US-KS.residency_rule","note":"No official residency statement read."},{"field":"units.US-AL.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AL.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AL.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-AK.income_tax_top_bracket_single_usd","note":"Not read this pass."},{"field":"units.US-AK.estate_tax_exemption_usd","note":"Not applicable: no state estate tax."},{"field":"units.US-AK.estate_tax_top_rate_pct","note":"Not applicable: no state estate tax."},{"field":"units.US-AZ.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AZ.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AZ.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-AR.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AR.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-AR.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-CA.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-CA.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-CA.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-CO.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-CO.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-CO.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-CT.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-DE.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-DE.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-DE.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-FL.income_tax_top_bracket_single_usd","note":"Not read this pass."},{"field":"units.US-FL.estate_tax_exemption_usd","note":"Not applicable: no state estate tax."},{"field":"units.US-FL.estate_tax_top_rate_pct","note":"Not applicable: no state estate tax."},{"field":"units.US-GA.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-GA.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-GA.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-HI.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-ID.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-ID.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-ID.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-IL.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-IN.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-IN.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-IN.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-IA.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-IA.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-KS.estate_tax_exemption_usd","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-KS.estate_tax_top_rate_pct","note":"Official page confirming absence of an estate tax not read this pass; field only applies if an estate tax exists."},{"field":"units.US-KS.inheritance_tax_has","note":"No official page read this pass; Tax Foundation lists no inheritance tax for this state."},{"field":"units.US-KY.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-KY.estate_tax_has","note":"The Department of Revenue guide opened (PDF) covers the inheritance tax and does not state whether a separate estate tax exists; Tax Foundation lists no Kentucky estate tax. No official statement read."},{"field":"units.US-LA.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B). Louisiana has a narrow capital gains deduction for equity in certain Louisiana-domiciled businesses, not read from an official page."},{"field":"units.US-ME.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-ME.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Maine inheritance tax."},{"field":"units.US-MA.capital_gains_treatment","note":"mass.gov blocked (HTTP 403). Search excerpts of the Department page 'Differences Between MA and Federal Tax Law' give 5% long-term, 8.5% short-term, 12% collectibles; not directly read, so withheld."},{"field":"units.US-MA.estate_tax_exemption_usd","note":"Estate tax is real (mass.gov guide says changes apply to deaths on or after 1 August 2025). mass.gov returned HTTP 403 and malegislature.gov refused the connection, so the exclusion and rate table could not be re-read. Search excerpts of the statute: no tax if the federal taxable estate is USD 2,000,000 or less (deaths from 1 January 2023); 1 August 2025 change relates to QTIP valuation, out-of-state property and simplified computation. Tax Foundation shows USD 2,000,000 and 16%. Withheld pending a direct read."},{"field":"units.US-MA.estate_tax_top_rate_pct","note":"Not re-read from an official page (mass.gov blocked, malegislature.gov unreachable). Tax Foundation shows 16%; the earlier excerpt shows marginal rates 0.8% to 16%."},{"field":"units.US-MA.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Massachusetts inheritance tax."},{"field":"units.US-MA.state_sales_tax_rate_pct","note":"mass.gov blocked (HTTP 403) and no other official page opened. Tax Foundation shows 6.25%."},{"field":"units.US-MA.residency_rule","note":"mass.gov blocked (HTTP 403). Search excerpts of TIR 95-7 and the Department residency page give domicile, or a permanent place of abode plus more than 183 days; not directly read, so withheld."},{"field":"units.US-MI.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-MI.estate_tax_has","note":"No official statement read; Tax Foundation lists no Michigan estate tax."},{"field":"units.US-MI.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Michigan inheritance tax."},{"field":"units.US-MI.state_sales_tax_rate_pct","note":"michigan.gov returned HTTP 403 and legislature.mi.gov refused the connection; search excerpts of MCL 205.52 and Treasury state 6%, not directly read. Tax Foundation shows 6%."},{"field":"units.US-MI.residency_rule","note":"Search excerpts of MCL 206.18 give domicile, or 183 days of presence; legislature.mi.gov refused the connection and michigan.gov returned 403, so it was not directly read."},{"field":"units.US-MN.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-MN.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Minnesota inheritance tax."},{"field":"units.US-MS.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-MS.estate_tax_has","note":"No official statement read; Tax Foundation lists no Mississippi estate tax."},{"field":"units.US-MS.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Mississippi inheritance tax."},{"field":"units.US-MO.estate_tax_has","note":"No official statement read; Tax Foundation lists no Missouri estate tax."},{"field":"units.US-MO.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Missouri inheritance tax."},{"field":"units.US-MT.estate_tax_has","note":"No official statement read; Tax Foundation lists no Montana estate tax."},{"field":"units.US-MT.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no Montana inheritance tax."},{"field":"units.US-NE.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-NE.estate_tax_has","note":"No official statement read; Tax Foundation lists no Nebraska estate tax."},{"field":"units.US-NE.inheritance_tax_has","note":"No official page read in this pass (nebraskalegislature.gov refused the connection). Tax Foundation shows an inheritance tax with top rate 15% and exemption up to USD 100,000 by class; spouses are understood to be exempt but this was not confirmed."},{"field":"units.US-NV.estate_tax_has","note":"The Department page read says nothing on estate tax; no official statement found. Tax Foundation lists no Nevada estate tax."},{"field":"units.US-NV.inheritance_tax_has","note":"No official statement found; Tax Foundation lists no Nevada inheritance tax."},{"field":"units.US-NH.estate_tax_has","note":"Official pages read did not state this (revenue.nh.gov returned HTTP 403 this pass). Tax Foundation lists no New Hampshire estate tax."},{"field":"units.US-NH.inheritance_tax_has","note":"Official pages read did not state this. Tax Foundation lists no New Hampshire inheritance tax."},{"field":"units.US-NH.state_sales_tax_rate_pct","note":"revenue.nh.gov returned HTTP 403 for every page tried. Search excerpts of the Department FAQ say New Hampshire has no general sales tax; not directly read. The state levies an 8.5% meals and rooms tax."},{"field":"units.US-NJ.capital_gains_treatment","note":"No official page was opened for this claim in this pass; The Division of Taxation says gains are computed as for federal purposes and reported on Schedule NJ-DOP, but no page stating the rate treatment was read."},{"field":"units.US-NM.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-NM.estate_tax_has","note":"No official statement read; Tax Foundation lists no New Mexico estate tax."},{"field":"units.US-NM.inheritance_tax_has","note":"No official statement read; Tax Foundation lists no New Mexico inheritance tax."},{"field":"units.US-NY.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-NY.estate_tax_top_rate_pct","note":"Top rate not seen in the official excerpt read; Tax Foundation only."},{"field":"units.US-NY.inheritance_tax_has","note":"No official statement read (the Department estate page covers the estate tax only); Tax Foundation lists no New York inheritance tax."},{"field":"units.US-NC.capital_gains_treatment","note":"No official page was opened for this claim in this pass; Tax Foundation table only (tier B)."},{"field":"units.US-NC.estate_tax_has","note":"No official page read (ncleg.gov returned HTTP 403). Tax Foundation lists no North Carolina estate tax."},{"field":"units.US-NC.inheritance_tax_has","note":"No official page read. Tax Foundation lists no North Carolina inheritance tax."},{"field":"units.US-OH.income_tax_has","note":"codes.ohio.gov and legislative sites refused the connection and the tax.ohio.gov pages tried returned 404 from this environment; not bypassed. Value carried is from search summaries only (Ohio LSC analysis of HB 96 and EY: flat 2.75% above $26,050 from 1 Jan 2026; state sales tax 5.75% per the Q4 2026 county rate table snippet)."},{"field":"units.US-OH.income_tax_structure","note":"codes.ohio.gov and legislative sites refused the connection and the tax.ohio.gov pages tried returned 404 from this environment; not bypassed. Value carried is from search summaries only (Ohio LSC analysis of HB 96 and EY: flat 2.75% above $26,050 from 1 Jan 2026; state sales tax 5.75% per the Q4 2026 county rate table snippet)."},{"field":"units.US-OH.income_tax_top_rate_pct","note":"codes.ohio.gov and legislative sites refused the connection and the tax.ohio.gov pages tried returned 404 from this environment; not bypassed. Value carried is from search summaries only (Ohio LSC analysis of HB 96 and EY: flat 2.75% above $26,050 from 1 Jan 2026; state sales tax 5.75% per the Q4 2026 county rate table snippet)."},{"field":"units.US-OH.income_tax_top_bracket_single_usd","note":"codes.ohio.gov and legislative sites refused the connection and the tax.ohio.gov pages tried returned 404 from this environment; not bypassed. Value carried is from search summaries only (Ohio LSC analysis of HB 96 and EY: flat 2.75% above $26,050 from 1 Jan 2026; state sales tax 5.75% per the Q4 2026 county rate table snippet)."},{"field":"units.US-OH.state_sales_tax_rate_pct","note":"codes.ohio.gov and legislative sites refused the connection and the tax.ohio.gov pages tried returned 404 from this environment; not bypassed. Value carried is from search summaries only (Ohio LSC analysis of HB 96 and EY: flat 2.75% above $26,050 from 1 Jan 2026; state sales tax 5.75% per the Q4 2026 county rate table snippet)."},{"field":"units.US-PA.estate_tax_has","note":"The pa.gov inheritance tax page read covers inheritance tax only and does not state that there is no estate tax; no official page stating absence was read."},{"field":"units.US-RI.income_tax_has","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.income_tax_structure","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.income_tax_top_rate_pct","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.income_tax_top_bracket_single_usd","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.estate_tax_has","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.estate_tax_exemption_usd","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.estate_tax_top_rate_pct","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-RI.state_sales_tax_rate_pct","note":"tax.ri.gov (ADV 2025-22 PDF, ADV 2026-02) returned 403 and webserver.rilegislature.gov refused the connection; blocks were not bypassed. Value carried is from search summaries of the ADV 2025-22 advisory only (3.75/4.75/5.99%, top bracket above $186,450), not read directly."},{"field":"units.US-VT.income_tax_top_bracket_single_usd","note":"Not reconciled. The 2026 return rate schedule (RateSched-2026.pdf) returned 404/403 from this environment. 32 V.S.A. 5822 online shows base-year figures ($195,450 single) without 2026 indexing; the GB-1210 withholding table starts 8.75% at $260,225 of wages after allowances; Tax Foundation shows $249,700."},{"field":"units.US-VT.estate_tax_top_rate_pct","note":"The Vermont estate tax page read gives the $5 million exclusion but states no rate; the statute page (32 V.S.A. 7442a) returned navigation only."},{"field":"units.US-OH.residency_rule","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-RI.residency_rule","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-UT.residency_rule","note":"Only seen in search summaries of Tax Commission material; no official page read directly (tax.utah.gov returned 403)."},{"field":"units.US-VA.residency_rule","note":"Seen only in a search summary of the Virginia Tax code; no official page read directly."},{"field":"units.US-SC.inheritance_tax_has","note":"The SC DOR page read covers estate tax only and does not mention an inheritance tax; no official page stating an inheritance tax is absent was read."},{"field":"units.US-WV.capital_gains_treatment","note":"No official page read that states the rate treatment of capital gains."},{"field":"units.US-WV.estate_tax_has","note":"code.wvlegislature.gov would not open from this environment (redirect to an unrelated site, not followed) and no Tax Division page on estate tax was found."},{"field":"units.US-WV.inheritance_tax_has","note":"No official page read."},{"field":"units.US-UT.estate_tax_has","note":"No official page read stating there is no Utah estate tax; Tax Commission site returned 403."},{"field":"units.US-ND.capital_gains_treatment","note":"The 2023 individual booklet exceeded the fetch size limit and no other official page stating the treatment (and any exclusion) was read."},{"field":"units.US-OK.inheritance_tax_has","note":"No official page read stating this."},{"field":"units.US-OR.capital_gains_treatment","note":"OR-17 reports the sale of a capital asset as a capital gain but no page read states the rate treatment."},{"field":"units.US-PA.capital_gains_treatment","note":"The classes-of-income page returned 404; no direct statement read."},{"field":"units.US-RI.capital_gains_treatment","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-RI.inheritance_tax_has","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-OH.capital_gains_treatment","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read. Search summary of tax.ohio.gov: residency IR cites 212/213 contact periods (2015 release)."},{"field":"units.US-OH.estate_tax_has","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-OH.inheritance_tax_has","note":"Official sites for this state were unreachable (tax.ri.gov 403; Ohio and Rhode Island legislature sites refused connection; tax.ohio.gov pages 404); not bypassed. No official page read."},{"field":"units.US-TN.estate_tax_has","note":"The Department's March 2021 Inheritance Tax Manual returned 403; only a search summary (\"no longer applies to decedents who died in 2016 or later\") was seen."},{"field":"units.US-TN.inheritance_tax_has","note":"The Department's March 2021 Inheritance Tax Manual returned 403; only a search summary (\"no longer applies to decedents who died in 2016 or later\") was seen."},{"field":"units.US-TX.estate_tax_has","note":"Only a search summary of a Comptroller STAR alert (SB 752, 2015) was seen; not read directly."},{"field":"units.US-TX.inheritance_tax_has","note":"Only a search summary of a Comptroller STAR alert (SB 752, 2015) was seen; not read directly."},{"field":"units.US-WA.inheritance_tax_has","note":"Washington DOR estate tax page read covers the estate tax only and does not mention an inheritance tax."},{"field":"units.US-WA.residency_rule","note":"Not applicable in 2026 (no wage income tax)."},{"field":"units.US-WY.inheritance_tax_has","note":"Title 39 chapter 19 is headed Inheritance Taxes but no official page read states whether any tax is payable; the Legislature rate table lists none."},{"field":"units.US-VT.inheritance_tax_has","note":"The Vermont estate tax page read does not mention an inheritance tax."},{"field":"units.US-VA.capital_gains_treatment","note":"Tax Commissioner rulings read state that income in federal AGI is taxable but none states that no separate rate applies."},{"field":"units.US-AL.inheritance_tax_has","note":"The Alabama DOR estate page addresses only estate tax filing (none for deaths after 2004) and does not separately state that there is no inheritance tax; Tax Foundation does not list Alabama among inheritance tax states."},{"field":"units.US-AR.estate_tax_has","note":"No official Arkansas page could be read directly (DFA estate PDFs returned only forms or unreadable text); Tax Foundation does not list Arkansas."},{"field":"units.US-AR.inheritance_tax_has","note":"No official Arkansas page read directly that states there is no inheritance tax."},{"field":"units.US-AZ.estate_tax_has","note":"azdor.gov returned 403 and the JLBC PDF opened did not state the repeal; not published."},{"field":"units.US-AZ.inheritance_tax_has","note":"azdor.gov Publication 10 returned 403 (block respected); no other official page read."},{"field":"units.US-AZ.capital_gains_treatment","note":"Not researched from an official page that opened."},{"field":"units.US-AZ.state_sales_tax_rate_pct","note":"Not researched from an official page that opened."},{"field":"units.US-AZ.residency_rule","note":"Not researched from an official page that opened."},{"field":"units.US-CA.estate_tax_has","note":"taxes.ca.gov says California still has a 'pick-up' death tax tied to the former federal state death tax credit (zero since 2005); no official page read stating there is currently no estate tax; Tax Foundation does not list California."},{"field":"units.US-CA.capital_gains_treatment","note":"FTB pages returned 403 (block respected); no other official page read."},{"field":"units.US-CA.residency_rule","note":"FTB residency page returned 403 and the taxes.ca.gov residency page returned 404; no official page read."},{"field":"units.US-CO.estate_tax_has","note":"Colorado legislature page returned no readable content; no Department of Revenue page read."},{"field":"units.US-CO.inheritance_tax_has","note":"No official page read directly."},{"field":"units.US-DC.capital_gains_treatment","note":"The OTR FAQ page does not address capital gains; no official page read."},{"field":"units.US-DE.inheritance_tax_has","note":"The Division of Revenue page does not mention an inheritance tax; no official page read stating there is none."},{"field":"units.US-DE.capital_gains_treatment","note":"No official Delaware page read stating the treatment."},{"field":"units.US-GA.capital_gains_treatment","note":"Not researched from an official page that opened."},{"field":"units.US-GA.residency_rule","note":"Not researched from an official page that opened."},{"field":"units.US-MS.capital_gains_treatment","note":"Not researched from an official page that opened."},{"field":"units.US-MO.inheritance_tax_has","note":"No official page read stating Missouri has no inheritance tax."},{"field":"units.US-CT.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-CT.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-HI.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-HI.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-HI.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IA.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IA.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.income_tax_top_bracket_single_usd","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.estate_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.state_sales_tax_rate_pct","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ID.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IL.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IN.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IN.estate_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IN.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IN.state_sales_tax_rate_pct","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-IN.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-KS.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-KS.estate_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-KS.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-KS.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-KY.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MA.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MA.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MA.state_sales_tax_rate_pct","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MA.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ME.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-ME.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MI.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MI.estate_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MI.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MI.state_sales_tax_rate_pct","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MI.residency_rule","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MN.capital_gains_treatment","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."},{"field":"units.US-MN.inheritance_tax_has","note":"Official hosts for this state were unreachable (connection refused) or blocked (403 or bot challenge, not bypassed) during this pass; no official page was read."}],"pages":{"base":"https://www.mirabelloconsultancy.com","languages":["en","de","fr","it","es","pt","nl","ru","zh","ar","tr"],"url_rule":"English path as listed; for another language prefix /<lang>, e.g. https://www.mirabelloconsultancy.com/de/relocation/usa","relocation":{"hub":"/relocation/usa","methodology":"/relocation/usa/methodology","units":{"US-AL":"/relocation/usa/alabama","US-AK":"/relocation/usa/alaska","US-AZ":"/relocation/usa/arizona","US-AR":"/relocation/usa/arkansas","US-CA":"/relocation/usa/california","US-CO":"/relocation/usa/colorado","US-CT":"/relocation/usa/connecticut","US-DE":"/relocation/usa/delaware","US-DC":"/relocation/usa/district-of-columbia","US-FL":"/relocation/usa/florida","US-GA":"/relocation/usa/georgia","US-HI":"/relocation/usa/hawaii","US-ID":"/relocation/usa/idaho","US-IL":"/relocation/usa/illinois","US-IN":"/relocation/usa/indiana","US-IA":"/relocation/usa/iowa","US-KS":"/relocation/usa/kansas","US-KY":"/relocation/usa/kentucky","US-LA":"/relocation/usa/louisiana","US-ME":"/relocation/usa/maine","US-MD":"/relocation/usa/maryland","US-MA":"/relocation/usa/massachusetts","US-MI":"/relocation/usa/michigan","US-MN":"/relocation/usa/minnesota","US-MS":"/relocation/usa/mississippi","US-MO":"/relocation/usa/missouri","US-MT":"/relocation/usa/montana","US-NE":"/relocation/usa/nebraska","US-NV":"/relocation/usa/nevada","US-NH":"/relocation/usa/new-hampshire","US-NJ":"/relocation/usa/new-jersey","US-NM":"/relocation/usa/new-mexico","US-NY":"/relocation/usa/new-york","US-NC":"/relocation/usa/north-carolina","US-ND":"/relocation/usa/north-dakota","US-OH":"/relocation/usa/ohio","US-OK":"/relocation/usa/oklahoma","US-OR":"/relocation/usa/oregon","US-PA":"/relocation/usa/pennsylvania","US-RI":"/relocation/usa/rhode-island","US-SC":"/relocation/usa/south-carolina","US-SD":"/relocation/usa/south-dakota","US-TN":"/relocation/usa/tennessee","US-TX":"/relocation/usa/texas","US-UT":"/relocation/usa/utah","US-VT":"/relocation/usa/vermont","US-VA":"/relocation/usa/virginia","US-WA":"/relocation/usa/washington","US-WV":"/relocation/usa/west-virginia","US-WI":"/relocation/usa/wisconsin","US-WY":"/relocation/usa/wyoming"},"corridors":{"california-to-texas":"/relocation/usa/compare/california-to-texas","california-to-florida":"/relocation/usa/compare/california-to-florida","new-york-to-florida":"/relocation/usa/compare/new-york-to-florida","california-to-nevada":"/relocation/usa/compare/california-to-nevada","california-to-washington":"/relocation/usa/compare/california-to-washington","california-to-arizona":"/relocation/usa/compare/california-to-arizona","illinois-to-tennessee":"/relocation/usa/compare/illinois-to-tennessee","illinois-to-florida":"/relocation/usa/compare/illinois-to-florida","new-jersey-to-florida":"/relocation/usa/compare/new-jersey-to-florida","new-york-to-texas":"/relocation/usa/compare/new-york-to-texas","massachusetts-to-new-hampshire":"/relocation/usa/compare/massachusetts-to-new-hampshire","new-york-to-north-carolina":"/relocation/usa/compare/new-york-to-north-carolina"}}},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-30T13:35:31.503Z"}