Most Tax-Friendly States in 2026

After taxes AND median rent, a single earner on $100K in South Dakota keeps $67,180 per year — $7,195 more than the national average and $21,132 more than in District of Columbia.

Why "No Income Tax" Doesn't Tell the Whole Story

Washington has no state income tax, but median 1BR rent consumes a large share of take-home pay in Seattle and the Puget Sound region. Texas has no income tax either, but property taxes and insurance costs flow through to renters in Austin and Dallas. Hawaii has no wage income tax on most workers, yet HUD median rents are the highest in the country — erasing the tax advantage for renters on a $100K salary.

This ranking subtracts HUD FY2025 statewide median 1-bedroom rent from engine-calculated take-home pay at $100,000. It answers where your paycheck goes furthest — not just which state withholds the least.

Annual disposable income after taxes and median 1BR rent — $100K salary
South Dakota$67,180Wyoming$66,580West Virginia$65,889North Dakota$65,748Mississippi$65,704Tennessee$65,380Indiana$64,860Ohio$64,546Iowa$64,474Arkansas$64,410Kentucky$64,398Louisiana$63,888Oklahoma$63,776Missouri$63,410Nebraska$63,125Alabama$63,020Kansas$62,996Texas$62,980Vermont$62,980Michigan$62,930

Full 51-State Rankings (Cost-Adjusted)

Cost-adj rankStateTake-home @ $100KMedian rentRent burden %Disposable after rentTax-only rank
1South Dakota$79,180$12,00015.2%$67,1805
2Wyoming$79,180$12,60015.9%$66,58010
3West Virginia$75,489$9,60012.7%$65,88922
4North Dakota$78,348$12,60016.1%$65,74811
5Mississippi$75,904$10,20013.4%$65,70417
6Tennessee$79,180$13,80017.4%$65,3806
7Indiana$76,260$11,40014.9%$64,86015
8Ohio$77,146$12,60016.3%$64,54613
9Iowa$75,874$11,40015.0%$64,47418
10Arkansas$75,210$10,80014.4%$64,41027
11Kentucky$75,798$11,40015.0%$64,39819
12Louisiana$76,488$12,60016.5%$63,88814
13Oklahoma$75,176$11,40015.2%$63,77628
14Missouri$75,410$12,00015.9%$63,41023
15Nebraska$75,125$12,00016.0%$63,12529
16Alabama$74,420$11,40015.3%$63,02040
17Kansas$74,396$11,40015.3%$62,99641
18Texas$79,180$16,20020.5%$62,9807
19Vermont$79,180$16,20020.5%$62,9808
20Michigan$74,930$12,00016.0%$62,93033
21New Mexico$75,275$12,60016.7%$62,67524
22Wisconsin$75,629$13,20017.5%$62,42920
23Pennsylvania$76,110$13,80018.1%$62,31016
24Nevada$79,180$17,40022.0%$61,7803
25New Hampshire$79,180$17,40022.0%$61,7804
26South Carolina$74,936$13,20017.6%$61,73632
27North Carolina$75,618$14,40019.0%$61,21821
28Alaska$79,180$18,00022.7%$61,1801
29Florida$79,180$18,00022.7%$61,1802
30Montana$74,864$14,40019.2%$60,46434
31Idaho$74,682$14,40019.3%$60,28237
32Arizona$77,180$17,40022.5%$59,78012
33Georgia$74,613$15,60020.9%$59,01339
34Illinois$74,230$15,60021.0%$58,63043
35Maine$73,925$15,60021.1%$58,32545
36Delaware$73,811$15,60021.1%$58,21146
37Washington$79,180$21,60027.3%$57,5809
38Utah$74,680$17,40023.3%$57,28038
39Virginia$75,078$18,00024.0%$57,07830
40Minnesota$73,174$16,20022.1%$56,97448
41Connecticut$75,255$18,60024.7%$56,65525
42Rhode Island$75,251$18,60024.7%$56,65126
43Maryland$74,749$19,20025.7%$55,54935
44Colorado$75,022$20,40027.2%$54,62231
45New Jersey$74,695$21,00028.1%$53,69536
46Massachusetts$74,280$22,80030.7%$51,48042
47Oregon$71,163$19,80027.8%$51,36351
48New York$74,228$23,40031.5%$50,82844
49Hawaii$73,020$25,80035.3%$47,22049
50California$72,151$25,20034.9%$46,95150
51District of Columbia$73,649$27,60037.5%$46,04947

Surprising Findings

Washington ranks #9 for lowest taxes but #37 for disposable income after rent — a 28-rank shift. Median annual rent ($21,600) consumes 27.3% of take-home pay.

Alaska ranks #1 for lowest taxes but #28 for disposable income after rent — a 27-rank shift. Median annual rent ($18,000) consumes 22.7% of take-home pay.

Florida ranks #2 for lowest taxes but #29 for disposable income after rent — a 27-rank shift. Median annual rent ($18,000) consumes 22.7% of take-home pay.

Alabama ranks #40 for lowest taxes but #16 for disposable income after rent — a 24-rank shift. Median annual rent ($11,400) consumes 15.3% of take-home pay.

Kansas ranks #41 for lowest taxes but #17 for disposable income after rent — a 24-rank shift. Median annual rent ($11,400) consumes 15.3% of take-home pay.

Nevada ranks #3 for lowest taxes but #24 for disposable income after rent — a 21-rank shift. Median annual rent ($17,400) consumes 22.0% of take-home pay.

New Hampshire ranks #4 for lowest taxes but #25 for disposable income after rent — a 21-rank shift. Median annual rent ($17,400) consumes 22.0% of take-home pay.

Arizona ranks #12 for lowest taxes but #32 for disposable income after rent — a 20-rank shift. Median annual rent ($17,400) consumes 22.5% of take-home pay.

West Virginia ranks #22 for lowest taxes but #3 for disposable income after rent — a 19-rank shift. Median annual rent ($9,600) consumes 12.7% of take-home pay.

Arkansas ranks #27 for lowest taxes but #10 for disposable income after rent — a 17-rank shift. Median annual rent ($10,800) consumes 14.4% of take-home pay.

Connecticut ranks #25 for lowest taxes but #41 for disposable income after rent — a 16-rank shift. Median annual rent ($18,600) consumes 24.7% of take-home pay.

Rhode Island ranks #26 for lowest taxes but #42 for disposable income after rent — a 16-rank shift. Median annual rent ($18,600) consumes 24.7% of take-home pay.

Oklahoma ranks #28 for lowest taxes but #13 for disposable income after rent — a 15-rank shift. Median annual rent ($11,400) consumes 15.2% of take-home pay.

Nebraska ranks #29 for lowest taxes but #15 for disposable income after rent — a 14-rank shift. Median annual rent ($12,000) consumes 16.0% of take-home pay.

Michigan ranks #33 for lowest taxes but #20 for disposable income after rent — a 13-rank shift. Median annual rent ($12,000) consumes 16.0% of take-home pay.

Colorado ranks #31 for lowest taxes but #44 for disposable income after rent — a 13-rank shift. Median annual rent ($20,400) consumes 27.2% of take-home pay.

Mississippi ranks #17 for lowest taxes but #5 for disposable income after rent — a 12-rank shift. Median annual rent ($10,200) consumes 13.4% of take-home pay.

Texas ranks #7 for lowest taxes but #18 for disposable income after rent — a 11-rank shift. Median annual rent ($16,200) consumes 20.5% of take-home pay.

Vermont ranks #8 for lowest taxes but #19 for disposable income after rent — a 11-rank shift. Median annual rent ($16,200) consumes 20.5% of take-home pay.

Maine ranks #45 for lowest taxes but #35 for disposable income after rent — a 10-rank shift. Median annual rent ($15,600) consumes 21.1% of take-home pay.

Delaware ranks #46 for lowest taxes but #36 for disposable income after rent — a 10-rank shift. Median annual rent ($15,600) consumes 21.1% of take-home pay.

Iowa ranks #18 for lowest taxes but #9 for disposable income after rent — a 9-rank shift. Median annual rent ($11,400) consumes 15.0% of take-home pay.

Missouri ranks #23 for lowest taxes but #14 for disposable income after rent — a 9-rank shift. Median annual rent ($12,000) consumes 15.9% of take-home pay.

Illinois ranks #43 for lowest taxes but #34 for disposable income after rent — a 9-rank shift. Median annual rent ($15,600) consumes 21.0% of take-home pay.

Virginia ranks #30 for lowest taxes but #39 for disposable income after rent — a 9-rank shift. Median annual rent ($18,000) consumes 24.0% of take-home pay.

New Jersey ranks #36 for lowest taxes but #45 for disposable income after rent — a 9-rank shift. Median annual rent ($21,000) consumes 28.1% of take-home pay.

Top 5 Most Tax-Friendly States (Cost-Adjusted)

#1 South Dakota: At $100,000, take-home is $79,180 with no state income tax. After $12,000 median 1BR rent, $67,180 remains for other expenses — rent burden 15.2%.

#2 Wyoming: At $100,000, take-home is $79,180 with no state income tax. After $12,600 median 1BR rent, $66,580 remains for other expenses — rent burden 15.9%.

#3 West Virginia: At $100,000, take-home is $75,489 (3.69% effective state rate). After $9,600 median 1BR rent, $65,889 remains for other expenses — rent burden 12.7%.

#4 North Dakota: At $100,000, take-home is $78,348 (0.83% effective state rate). After $12,600 median 1BR rent, $65,748 remains for other expenses — rent burden 16.1%.

#5 Mississippi: At $100,000, take-home is $75,904 (3.28% effective state rate). After $10,200 median 1BR rent, $65,704 remains for other expenses — rent burden 13.4%.

Methodology

Tax calculations use 2026 IRS and state DOR withholding tables (single filer, biweekly, standard deduction, no pre-tax deductions). Rent data: HUD FY2025 Fair Market Rents, statewide median 1BR, annualized. Rent burden does not include property taxes, utilities, or other costs. See Data Sources.

Tax-only rankings: Best States for Take-Home Pay 2026 →

See also: Remote Work Tax Savings 2026 — interstate move savings matrix →

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Frequently Asked Questions

At $100,000 salary, South Dakota ranks #1 for spending power after taxes and median rent — $67,180 disposable income per year ($79,180 take-home minus $12,000 median 1BR rent).

Not always. Washington, Nevada, and Hawaii have no state income tax but high housing costs that offset the savings for renters. Texas and Florida tend to offer genuine savings because housing costs outside major metros remain reasonable.

We rank states by disposable income: annual take-home pay at $100K minus median annual 1-bedroom rent from HUD FY2025 Fair Market Rents. This captures both tax burden and housing cost — the two largest factors in after-paycheck spending power.

Oregon has the lowest take-home pay at $100K ($71,163), driven by a 8.02% effective state income tax rate. After median rent, disposable income is $51,363.