2017 State Business Tax Climate Index Rankings and Component Tax Rankings
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming District of Columbia
Overall Rank
Corporate Tax Rank
Individual Income Tax Rank
Sales Tax Rank
Unemployment Insurance Tax Rank
Property Tax Rank
32 3 21 38 48 16 43 19 4 36 26 20 23 8 40 22 34 41 30 42 27 12 46 28 15 6 25 5 7 50 35 49 11 29 45 31 10 24 44 37 2 13 14 9 47 33 17 18 39 1 47
14 27 19 40 33 18 32 50 19 10 11 24 26 23 47 39 28 36 41 21 37 8 43 12 5 13 29 34 46 42 25 7 4 16 45 9 35 44 31 15 1 22 49 3 38 6 48 17 30 1 31
22 1 19 29 50 16 37 34 1 42 31 23 10 11 33 18 30 27 25 46 13 14 45 20 28 21 24 1 9 48 35 49 15 36 47 38 32 17 39 41 1 8 6 12 44 40 6 26 43 1 43
48 5 47 44 40 39 27 1 28 33 23 26 35 10 21 30 13 50 8 14 18 9 25 38 24 3 12 41 2 45 42 43 19 34 29 36 4 20 22 31 32 46 37 17 16 11 49 15 7 6 33
14 29 13 30 16 42 21 3 2 35 24 46 38 10 34 11 48 9 44 26 49 47 28 5 7 19 8 43 41 25 17 32 6 15 4 1 33 45 50 37 40 23 12 22 20 39 18 27 36 31 27
16 22 6 24 15 14 49 20 10 21 17 2 46 4 40 19 36 30 41 42 45 25 33 35 7 9 39 8 43 50 1 47 31 3 11 12 18 32 44 26 23 29 37 5 48 28 27 13 34 38 47
Note: A rank of 1 is best, 50 is worst. Rankings do not average to the total. States without a tax rank equally as 1. D.C.’s score and rank do not affect other states. The report shows tax systems as of July 1, 2016 (the beginning of fiscal year 2017). Source: Tax Foundation
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