This dataset is maintained for E-E-A-T credibility and citation by journalists, bloggers, and tax professionals.
Income Tax Rates
State income tax rates sourced from state revenue department publications and Tax Foundation (taxfoundation.org). Data reflects 2026 bracket schedules as enacted. Top rates shown; some states have additional local income taxes.
Sales Tax Rates
State rates from Tax Foundation Annual Sales Tax Outlook. Local averages reflect weighted average of county/city taxes across major metropolitan areas (SSTMD 2024). Combined rate = state + average local.
Property Tax Rates
Effective property tax rates represent owner-occupied single-family homes, sourced from ATTOM Data/Census American Community Survey. Rates include state, county, and local levies.
Capital Gains Tax
Most states tax long-term capital gains as ordinary income. "None" = no state-level capital gains tax. WA has a 7% flat tax on gains over $262K. SC, WI, and MT offer partial exclusions; rates shown reflect top income tax rate before exclusions.
Gas Tax Rates
State motor fuel excise taxes in cents per gallon, as of January 2026, from American Petroleum Institute (api.org) and Tax Foundation.
Estate Tax Thresholds
Federal-state estate taxes for states that impose them. Thresholds are per-decedent exemption amounts (after federal credit). Federal estate tax exemption: $13.61M (2026 estimate, inflation-adjusted).
Burden Estimates
Income tax calculated at top marginal rate × $100K (simplified). Sales tax based on $40K taxable consumption × combined rate. Property tax: $300K median home value × effective rate. Total burden is illustrative, not precise.