States ranked by how much of their federal income tax is paid by the top 1%

Orlando, Florida — Florida ranked second-highest in the SmartAsset study.
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Tax proposals targeting wealthy residents have renewed debate in states including New York and California about how much the rich should be paying in taxes. But just how much do the top 1% already pay?

While state and local taxes vary widely across states, from high-tax states like California to no-state-income-tax states like Florida and Nevada, federal income tax rates are the same across all US states.

A recent SmartAsset study examined the total federal individual income tax paid by residents of each state and calculated the share paid by the state's top 1% of households.

Individual income taxes are the largest source of revenue for the federal government. That tax revenue helps fund government programs and services, as well as interest on the national debt.

For tax year 2026, federal marginal income-tax rates range from 10% on taxable income of up to $12,400 for single filers and $24,800 for married couples filing jointly, to 37% on taxable income above $640,600 for single filers and $768,700 for married couples filing jointly.

Across the country, the top 1% of earners made an average of 19.5% of all income but paid 37% of federal individual income taxes, SmartAsset found.

SmartAsset ranked all 50 states by the percentage of federal income tax collected that is paid by the top 1% of earners, using the most recent personal income tax return data from the IRS covering the tax year 2022. SmartAsset treated each return as one household.

See where each state ranked.

50. Alaska

Aerial view of Downtown Anchorage, Alaska — The top 1% in Alaska pay the lowest share of income taxes of any US state.
Jacob Boomsma/Getty Images

Share of income taxes paid by the top 1%: 26.37%

Total income tax paid by the top 1%: $1.02 billion

Number of top 1% households: 3,223

Average adjusted gross income per top 1% household: $1.25 million

49. West Virginia

Downtown skyline of Charleston, West Virginia, United States, viewed from across the Kanawha River on a clear, sunny day. The cityscape features historic and modern architecture along the riverfront — The top 1% of households pay over 30% of West Virginia's income taxes.
Leonid Andronov/Getty Images

Share of income taxes paid by the top 1%: 30.28%

Total income tax paid by the top 1%: $1.65 billion

Number of top 1% households: 7,316

Average adjusted gross income per top 1% household: $908,389

48. Oregon

Aerial View of Portland, Oregon at Dusk on a cloudy Day — Oregon's top 1% paid $6.77 billion in income taxes, accounting for 30.37% of the statewide total.
Jacob Boomsma/Getty Images

Share of income taxes paid by the top 1%: 30.37%

Total income tax paid by the top 1%: $6.77 billion

Number of top 1% households: 19,053

Average adjusted gross income per top 1% household: $1.43 million

47. Delaware

Saturated early morning light hits the buildings and architecture of downtown Wilmington Delaware — The top 1% of earners in Delaware paid over 30.38% of the state's income taxes.
ChrisBoswell/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 30.38%

Total income tax paid by the top 1%: $1.65 billion

Number of top 1% households: 4,726

Average adjusted gross income per top 1% household: $1.36 million

46. Maryland

Baltimore, Maryland, USA cityscape at Mt. Vernon and the Washington Monument. — The top 1% in Maryland paid a total of $12.68 billion in income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 30.45%

Total income tax paid by the top 1%: $12.68 billion

Number of top 1% households: 29,040

Average adjusted gross income per top 1% household: $1.65 million

45. Maine

Belfast is a Small Town in Rural Maine during the Summer stock photo — The top 1% of households in Maine earn an average adjusted annual gross income of $1.23 million.
Jacob Boomsma/Getty Images

Share of income taxes paid by the top 1%: 30.48%

Total income tax paid by the top 1%: $1.98 billion

Number of top 1% households: 6,618

Average adjusted gross income per top 1% household: $1.23 million

44. Vermont

Montpelier, Vermont — The top 1% of earners in Vermont includes 3,123 households.
Vito Palmisano/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 32.04%

Total income tax paid by the top 1%: $1.08 billion

Number of top 1% households: 3,123

Average adjusted gross income per top 1% household: $1.39 million

43. Washington

The Tacoma cityscape and its skyscrapers are dramatically framed against the backdrop of the towering, snow-capped Mount Rainier at sunset. — Top 1% households in Washington have an average annual adjusted gross income of $2.19 million.
GummyBone/Getty Images

Share of income taxes paid by the top 1%: 32.06%

Total income tax paid by the top 1%: $20.01 billion

Number of top 1% households: 35,597

Average adjusted gross income per top 1% household: $2.19 million

42. New Mexico

Santa Fe, New Mexico, USA downtown skyline at dusk. — The top 1% households in New Mexico paid 32.3% of the state's income taxes.
Sean Pavone/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 32.3%

Total income tax paid by the top 1%: $2.38 billion

Number of top 1% households: 9,310

Average adjusted gross income per top 1% household: $1.05 million

41. Minnesota

Minneapolis, Minnesota, USA SKyline at Dusk stock photo — The 26,423 households in Minnesota's top 1% paid 32.64% of the state's income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 32.64%

Total income tax paid by the top 1%: $11.52 billion

Number of top 1% households: 26,423

Average adjusted gross income per top 1% household: $1.66 million

40. Virginia

Lynchburg, Virginia, USA Skyline stock photo — The top 1% households in Virginia paid a total of $19.24 billion in income taxes.
SeanPavonePhoto/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 32.94%

Total income tax paid by the top 1%: $19.24 billion

Number of top 1% households: 39,103

Average adjusted gross income per top 1% household: $1.9 million

39. Iowa

DES MOINES, IOWA, USA - MAY 3, 2024: The Pioneer Statuary Group on the Iowa State Capitol grounds with the Des Moines skyline in the distance at dusk. — The top 1% in Iowa includes 13,821 tax returns.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 33.16%

Total income tax paid by the top 1%: $4.81 billion

Number of top 1% households: 13,821

Average adjusted gross income per top 1% household: $1.41 million

38. Hawaii

Waikiki Hawaii — Hawaii has 6,472 households in its top 1%.
Vadym Terelyuk/Getty Images

Share of income taxes paid by the top 1%: 33.57%

Total income tax paid by the top 1%: $2.46 billion

Number of top 1% households: 6,472

Average adjusted gross income per top 1% household: $1.53 million

37. Rhode Island

Providence, Rhode Island, USA park and skyline. — The top 1% in Rhode Island paid 33.58% of the state's total income taxes.
SeanPavonePhoto/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 33.58%

Total income tax paid by the top 1%: $2.15 billion

Number of top 1% households: 5,224

Average adjusted gross income per top 1% household: $1.61 million

36. New Jersey

Residential townhomes in Union City NJ USA circa 2023 stock photo — New Jersey's top 1% pays 33.78% of the state's income taxes.
felixmizioznikov/Getty Images

Share of income taxes paid by the top 1%: 33.78%

Total income tax paid by the top 1%: $26.9 billion

Number of top 1% households: 43,042

Average adjusted gross income per top 1% household: $2.28 million

35. Kentucky

Lexington, Kentucky, USA Downtown Cityscape stock photo — The top 1% households in Kentucky paid a total of $5.45 billion in income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 34.26%

Total income tax paid by the top 1%: $5.45 billion

Number of top 1% households: 18,395

Average adjusted gross income per top 1% household: $1.2 million

34. North Dakota

Fargo, ND, USA - July 24, 2015: View of the Northen Pacific Ave in downtown Fargo N. Dakota — The top 1% of households pay 34.41% of North Dakota's income taxes.
csfotoimages/Getty Images

Share of income taxes paid by the top 1%: 34.41%

Total income tax paid by the top 1%: $1.52 billion

Number of top 1% households: 3,431

Average adjusted gross income per top 1% household: $1.71 million

33. Colorado

Aerial View of Colorado Springs with Autumn Colors — The top 1% of households in Colorado paid $14.89 billion in income taxes.
Jacob Boomsma/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 34.51%

Total income tax paid by the top 1%: $14.89 billion

Number of top 1% households: 27,685

Average adjusted gross income per top 1% household: $2.07 million

32. Ohio

Downtown Akron, Ohio, USA at autumn sunset features a mix of modern and historic architecture. Prominent are twin-spired churches and contemporary buildings. The foreground shows a parking lot with evenly spaced cars and vibrant green trees. In the background, the skyline rises under a dramatic clouded sky, colored in warm hues by the setting sun. The scene captures a serene and picturesque moment in the city. — Ohio's top 1% includes 53,103 households, which paid $18.84 billion in income taxes.
RudyBalasko/Getty Images

Share of income taxes paid by the top 1%: 34.6%

Total income tax paid by the top 1%: $18.84 billion

Number of top 1% households: 53,103

Average adjusted gross income per top 1% household: $1.39 million

31. Michigan

Ann Arbor, Michigan, USA College Town Skyline stock photo — Michigan's top 1% paid $16.65 billion in income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 35.01%

Total income tax paid by the top 1%: $16.65 billion

Number of top 1% households: 45,218

Average adjusted gross income per top 1% household: $1.5 million

30. Pennsylvania

Aerial view of Media, a suburb town near Philadelphia, Pennsylvania in summer stock photo — In Pennsylvania, the top 1% paid 35.09% of the state's total income taxes.
Bo Shen/Getty Images

Share of income taxes paid by the top 1%: 35.09%

Total income tax paid by the top 1%: $26.13 billion

Number of top 1% households: 58,541

Average adjusted gross income per top 1% household: $1.73 million

29. North Carolina

Aerial view of Academy Street and the Downtown Cary Park in downtown Cary North Carolina — North Carolina's top 1% of households paid $19.04 billion in income taxes.
zimmytws/Getty Images

Share of income taxes paid by the top 1%: 35.28%

Total income tax paid by the top 1%: $19.04 billion

Number of top 1% households: 46,525

Average adjusted gross income per top 1% household: $1.59 million

28. New Hampshire

Littleton New Hampshire Aerial View stock photo — The average adjusted gross income among New Hampshire's top 1% households was $2.27 million.
Eli Wilson/Getty Images

Share of income taxes paid by the top 1%: 35.41%

Total income tax paid by the top 1%: $3.95 billion

Number of top 1% households: 6,796

Average adjusted gross income per top 1% household: $2.27 million

27. Indiana

Aerial View of Vibrant Indianapolis Cityscape with Serene Park and Waterway at Golden Hour — Indiana's 30,120 top 1% households paid $10.52 billion in income taxes.
Nicholas Klein/Getty Images

Share of income taxes paid by the top 1%: 35.52%

Total income tax paid by the top 1%: $10.52 billion

Number of top 1% households: 30,120

Average adjusted gross income per top 1% household: $1.39 million

26. Wisconsin

The Milwaukee skyline sits behind the view of the Milwaukee River — Wisconsin's top 1% paid $11.02 billion in income taxes, accounting for 35.54% of the statewide total.
Jon Mattrisch/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 35.54%

Total income tax paid by the top 1%: $11.02 billion

Number of top 1% households: 27,293

Average adjusted gross income per top 1% household: $1.57 million

25. Kansas

Aerial View of Lawrence, Kansas and its State University stock photo — The average adjusted gross income among Kansas' top 1% households was $1.58 million.
Jacob Boomsma/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 35.79%

Total income tax paid by the top 1%: $5.07 billion

Number of top 1% households: 12,643

Average adjusted gross income per top 1% household: $1.58 million

24. Alabama

Birmingham, Alabama Skyline stock photo — The top 1% of households in Alabama paid $6.78 billion in income taxes.
SeanPavonePhoto/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 36.15%

Total income tax paid by the top 1%: $6.78 billion

Number of top 1% households: 20,185

Average adjusted gross income per top 1% household: $1.4 million

23. Nebraska

Omaha, Nebraska, USA downtown cityscape at dusk. — Nebraska's top 1% households paid 37.03% of all income taxes paid by state residents.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 37.03%

Total income tax paid by the top 1%: $3.7 billion

Number of top 1% households: 8,660

Average adjusted gross income per top 1% household: $1.71 million

22. South Carolina

Drone Aerial of Main Street in Downtown Spartanburg, South Carolina, USA. — South Carolina's top 1% paid $8.87 billion in income taxes.
Kruck20/Getty Images

Share of income taxes paid by the top 1%: 37.05%

Total income tax paid by the top 1%: $8.87 billion

Number of top 1% households: 23,203

Average adjusted gross income per top 1% household: $1.5 million

21. Missouri

St. Louis, Missouri, USA Downtown Cityscape stock photo — The 26,898 households in the top 1% in Missouri paid $10.48 billion in income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 37.16%

Total income tax paid by the top 1%: $10.48 billion

Number of top 1% households: 26,898

Average adjusted gross income per top 1% household: $1.54 million

20. Oklahoma

Bricktown, Oklahoma City, Oklahoma, USA stock photo — Oklahoma's top 1% paid 37.80% of all income taxes paid by state residents.
Sean Pavone/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 37.8%

Total income tax paid by the top 1%: $5.62 billion

Number of top 1% households: 16,106

Average adjusted gross income per top 1% household: $1.42 million

19. Arizona

Phoenix, Arizona, USA Downtown Skyline Aerial stock photo — The top 1% of households in Arizona paid 38% of all income taxes paid by state residents.
Kruck20/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 38%

Total income tax paid by the top 1%: $14.44 billion

Number of top 1% households: 31,872

Average adjusted gross income per top 1% household: $1.79 million

18. Massachusetts

Boston City Skyline over the Charles River in Massachusetts, USA. A tranquil riverscape of Back Bay with golden illuminated wintery foliage in New England. stock photo — Massachusetts' top 1% paid $26.65 billion in income taxes and had an average adjusted gross income of $2.97 million.
Sanghwan Kim/Getty Images

Share of income taxes paid by the top 1%: 38.19%

Total income tax paid by the top 1%: $26.65 billion

Number of top 1% households: 32,795

Average adjusted gross income per top 1% household: $2.97 million

17. Idaho

City of trees Boise Idaho with fall colors — The 8,145 households in the top 1% in Idaho paid $3.39 billion in income taxes.
knowlesgallery/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 38.2%

Total income tax paid by the top 1%: $3.39 billion

Number of top 1% households: 8,145

Average adjusted gross income per top 1% household: $1.74 million

16. Mississippi

Aerial view Jackson MS Capitol Building stock photo — The average adjusted gross income among Mississippi's top 1% households was $1.15 million.
Dennis MacDonald/Getty Images

Share of income taxes paid by the top 1%: 38.29%

Total income tax paid by the top 1%: $3.3 billion

Number of top 1% households: 11,731

Average adjusted gross income per top 1% household: $1.15 million

15. Georgia

Atlanta Skyline with Midtown Towers Above Lush Urban Park in Summer Light — Georgia's 46,220 top 1% households paid about $21 billion in income taxes.
Alexey_Fedoren/Getty Images

Share of income taxes paid by the top 1%: 38.31%

Total income tax paid by the top 1%: $21 billion

Number of top 1% households: 46,220

Average adjusted gross income per top 1% household: $1.76 million

14. Illinois

Springfield, Illinois, USA downtown city skyline with the state capital building. — Illinois' top 1% households paid $32.68 billion in income taxes.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 38.39%

Total income tax paid by the top 1%: $32.68 billion

Number of top 1% households: 56,794

Average adjusted gross income per top 1% household: $2.13 million

13. California

Downtown Glendale California and the San Gabriel Mountains stock photo — California's top 1% paid $122.45 billion in income taxes, the highest total of any state.
trekandshoot/Getty Images

Share of income taxes paid by the top 1%: 38.6%

Total income tax paid by the top 1%: $122.45 billion

Number of top 1% households: 175,045

Average adjusted gross income per top 1% household: $2.6 million

12. Louisiana

Historic Downtown Alexandria Louisiana stock photo — Louisiana's top 1% paid $6.81 billion in income taxes, accounting for 38.72% of the statewide total.
MattGush/Getty Images

Share of income taxes paid by the top 1%: 38.72%

Total income tax paid by the top 1%: $6.81 billion

Number of top 1% households: 18,593

Average adjusted gross income per top 1% household: $1.41 million

11. South Dakota

Aerial view of Rapid City, South Dakota. Rapid City is the county seat of Pennington County in South Dakota and the second most populous city in the state. — The 4,062 households in South Dakota's top 1% paid $2.02 billion in income taxes.
Ultima_Gaina/Getty Images

Share of income taxes paid by the top 1%: 40.46%

Total income tax paid by the top 1%: $2.02 billion

Number of top 1% households: 4,062

Average adjusted gross income per top 1% household: $2.02 million

10. Tennessee

Knoxville, Tennessee, TN Downtown Drone Skyline Aerial. — Tennessee's top 1% paid $14.55 billion in income taxes, accounting for 41.04% of the statewide total.
Kruck20/Getty Images

Share of income taxes paid by the top 1%: 41.04%

Total income tax paid by the top 1%: $14.55 billion

Number of top 1% households: 30,531

Average adjusted gross income per top 1% household: $1.85 million

9. Utah

Park City, Utah, USA stock photo — Utah's top 1% had an average adjusted gross income of $2.21 million.
Sean Pavone/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 41.16%

Total income tax paid by the top 1%: $7.48 billion

Number of top 1% households: 13,991

Average adjusted gross income per top 1% household: $2.21 million

8. Arkansas

Hot Springs, Arkansas, USA Townscape stock photo — Arkansas' top 1% paid 42.22% of all income taxes paid by state residents.
Sean Pavone/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 42.22%

Total income tax paid by the top 1%: $4.81 billion

Number of top 1% households: 12,198

Average adjusted gross income per top 1% household: $1.7 million

7. Montana

Missoula downtown streets illuminated at dusk stock photo — Montana's 5,101 top 1% households paid $2.69 billion in income taxes.
GummyBone/Getty Images

Share of income taxes paid by the top 1%: 42.92%

Total income tax paid by the top 1%: $2.69 billion

Number of top 1% households: 5,101

Average adjusted gross income per top 1% household: $2.13 million

6. Connecticut

Downtown of beautiful modern Hartford, Connecticut, the USA at daytime. View on the river floating through the city at backdrop. Aerial perspective. stock photo — The top 1% households in Connecticut had an average adjusted gross income of $3.43 million.
Vadym Terelyuk/Getty Images

Share of income taxes paid by the top 1%: 43.85%

Total income tax paid by the top 1%: $16.28 billion

Number of top 1% households: 16,917

Average adjusted gross income per top 1% household: $3.43 million

5. Texas

Dallas Texas Downtown Drone Skyline Aerial stock photo — Texas' top 1% households paid $81.99 billion in income taxes, accounting for 44.52% of the statewide total.
Kruck20/Getty Images

Share of income taxes paid by the top 1%: 44.52%

Total income tax paid by the top 1%: $81.99 billion

Number of top 1% households: 128,130

Average adjusted gross income per top 1% household: $2.4 million

4. New York

Buffalo, New York, USA City Skyline — The top 1% in New York paid $79.49 billion in income taxes — over 46% of the statewide total.
Sean Pavone/Getty Images

Share of income taxes paid by the top 1%: 46.26%

Total income tax paid by the top 1%: $79.49 billion

Number of top 1% households: 91,840

Average adjusted gross income per top 1% household: $3.13 million

3. Nevada

Aerial view of downtown Reno, showing street, highways and mountains in the distance. — Nevada's top 1% paid more than half of all income taxes paid by state residents.
David Cameron/Getty Images

Share of income taxes paid by the top 1%: 51.12%

Total income tax paid by the top 1%: $11.01 billion

Number of top 1% households: 14,754

Average adjusted gross income per top 1% household: $2.99 million

2. Florida

Aerial panorama of Miami Beach skyline between ocean and intracoastal waterway stock photo — Florida's top 1% households paid $96.26 billion in federal income taxes, accounting for 53.62% of the statewide total.
Francisco Zalez/Getty Images

Share of income taxes paid by the top 1%: 53.62%

Total income tax paid by the top 1%: $96.26 billion

Number of top 1% households: 105,101

Average adjusted gross income per top 1% household: $3.53 million

1. Wyoming

Aerial View of Cheyenne, Wyomings capitol stock photo — The top 1% in Wyoming paid 54.67% of all income taxes paid by state residents, the highest share nationwide.
Jacob Boomsma/Getty Images/iStockphoto

Share of income taxes paid by the top 1%: 54.67%

Total income tax paid by the top 1%: $2.46 billion

Number of top 1% households: 2,611

Average adjusted gross income per top 1% household: $4.08 million

States ranked by how much of their federal income tax is paid by the top 1%

2026/07/30

50. Alaska

49. West Virginia

48. Oregon

47. Delaware

46. Maryland

45. Maine

44. Vermont

43. Washington

42. New Mexico

41. Minnesota

40. Virginia

39. Iowa

38. Hawaii

37. Rhode Island

36. New Jersey

35. Kentucky

34. North Dakota

33. Colorado

32. Ohio

31. Michigan

30. Pennsylvania

29. North Carolina

28. New Hampshire

27. Indiana

26. Wisconsin

25. Kansas

24. Alabama

23. Nebraska

22. South Carolina

21. Missouri

20. Oklahoma

19. Arizona

18. Massachusetts

17. Idaho

16. Mississippi

15. Georgia

14. Illinois

13. California

12. Louisiana

11. South Dakota

10. Tennessee

9. Utah

8. Arkansas

7. Montana

6. Connecticut

5. Texas

4. New York

3. Nevada

2. Florida

1. Wyoming

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