$Missed Deductions

Which states have no income tax?

State Tax Issuesadvanced3 answers · 6 min readUpdated February 28, 2026

Quick Answer

Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only interest and dividend income above $2,400 (single) or $4,800 (married filing jointly). These states save residents an average of $3,000-8,000 annually compared to high-tax states.

Best Answer

RK

Robert Kim, Tax Return Analyst

People considering relocation or establishing residency in low-tax states for tax savings

Top Answer

The 9 states with no income tax


Nine states impose no state income tax on wages, salaries, or business income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. However, each has unique characteristics that affect your overall tax burden.


Complete state-by-state breakdown



Real savings examples


Example 1: $100,000 salary comparison

  • California resident: $9,300 state income tax
  • Texas resident: $0 state income tax
  • Annual savings: $9,300
  • 10-year savings: $93,000 (not including investment growth)

  • Example 2: $250,000 household income

  • New York resident: $19,750 state income tax
  • Florida resident: $0 state income tax
  • Annual savings: $19,750
  • Career savings: $500,000+ over 25 years

  • Important caveats and hidden costs


    New Hampshire's interest and dividend tax:

    While NH has no tax on wages, it taxes investment income above $2,400 (single) or $4,800 (married) at 5%. For retirees with significant investment portfolios, this can add up:

  • $50,000 in dividend income = $2,380 NH tax
  • Still much less than most states' income tax

  • Higher property and sales taxes:

    No-income-tax states often compensate with higher other taxes:

  • Texas: Property tax rates average 1.69% vs. 1.08% national average
  • Washington: Sales tax can exceed 10% in some cities
  • New Hampshire: Property taxes among nation's highest at 1.89%

  • State revenue alternatives



    Who benefits most from no-income-tax states


  • High earners: Savings scale directly with income
  • Business owners: No state tax on business profits
  • Retirees: Many have fixed incomes, benefit from predictable costs
  • Remote workers: Can maintain job while changing tax residence
  • Investment income recipients: Especially outside New Hampshire

  • Residency requirements and establishment


    Establishing residency isn't automatic. You must:

    1. Spend majority of year in the new state (183+ days)

    2. Register to vote in the new state

    3. Get driver's license within required timeframe

    4. File tax return as resident of new state

    5. Establish financial ties (banks, investment accounts)

    6. Document intent to make permanent change


    Warning: High-tax states aggressively audit residency changes. California, New York, and other states may challenge your move years later.


    What you should do


    1. Calculate total tax impact including income, property, and sales taxes

    2. Consider cost of living differences beyond just taxes

    3. Plan the residency change carefully with proper documentation

    4. Consult with professionals before making major moves


    Use our refund estimator to calculate potential savings from relocating to a no-income-tax state.


    Key takeaway: The 9 no-income-tax states can save high earners $10,000-20,000+ annually, but consider total tax burden including property and sales taxes when choosing your residence.

    *Sources: [Tax Foundation State Tax Rankings](https://taxfoundation.org/), [IRS Publication 17](https://www.irs.gov/pub/irs-pdf/p17.pdf)*

    Key Takeaway: The 9 no-income-tax states can save high earners $10,000-20,000+ annually, but consider total tax burden including property and sales taxes when choosing your residence.

    Tax savings comparison: No-income-tax states vs. high-tax states

    Income LevelCalifornia TaxTexas/Florida TaxAnnual Savings10-Year Savings
    $50,000$1,575$0$1,575$15,750
    $100,000$4,650$0$4,650$46,500
    $200,000$11,900$0$11,900$119,000
    $500,000$34,500$0$34,500$345,000

    More Perspectives

    MW

    Michelle Woodard, Tax Policy Analyst

    People who recently relocated to or from no-income-tax states and need to understand filing requirements

    Filing requirements when moving to/from no-income-tax states


    Moving between states with different tax structures creates complex filing obligations. You may need to file part-year resident returns in multiple states and prove your residency change is legitimate.


    Example: Mid-year move from California to Texas


    Software engineer earning $120,000 annually moves from California to Texas on July 1st:


    California obligations:

  • File part-year resident return for Jan 1 - June 30
  • Pay CA tax on $60,000 earned while CA resident
  • CA tax owed: ~$4,650

  • Texas obligations:

  • No state tax return required
  • No tax on $60,000 earned as TX resident
  • Immediate savings: $4,650 for half-year

  • Common filing mistakes after moving


    1. Filing full-year nonresident returns: Don't file as nonresident for entire year if you were ever a resident

    2. Missing reciprocity benefits: Some states have agreements that prevent double taxation

    3. Incorrect apportionment: Income must be properly allocated to each state

    4. Forgetting estimated payments: May owe penalties if quarterly payments weren't adjusted


    Establishing residency in no-income-tax states


    High-tax states scrutinize moves to no-tax states. Document your change thoroughly:

  • Physical presence: Maintain detailed calendar of days in each state
  • Home location: Sell old home, establish new domicile
  • Financial ties: Move banks, investment accounts, change address on all accounts
  • Social ties: Join local organizations, establish medical care, etc.

  • Proper documentation prevents costly audits and ensures you receive the full tax benefit of your move.


    Key takeaway: Moving to no-income-tax states requires careful part-year filing and thorough residency documentation to maximize savings and avoid audits.

    Key Takeaway: Moving to no-income-tax states requires careful part-year filing and thorough residency documentation to maximize savings and avoid audits.

    RK

    Robert Kim, Tax Return Analyst

    People who live in no-income-tax states but earn income from other states that may still be taxable

    Multi-state income complications for no-tax-state residents


    Living in a no-income-tax state doesn't automatically eliminate all state tax obligations. States can still tax income earned within their borders, even for nonresidents.


    Common multi-state scenarios


    Scenario 1: Texas resident working remotely for New York company

  • Work performed in Texas = no state tax
  • New York cannot tax remote work income
  • Result: $0 state tax on salary

  • Scenario 2: Florida resident with rental property in California

  • California taxes rental income from CA properties
  • Must file CA nonresident return
  • Example: $15,000 rental income = ~$1,395 CA tax

  • Scenario 3: Nevada resident with business clients nationwide

  • Income generally taxed by state of residence (Nevada)
  • Exception: If business has permanent establishment in other states
  • Result: Usually $0 state tax on business income

  • Source-based taxation rules


    States can tax income "sourced" to their state:

  • Real estate income: Taxed by state where property located
  • Business income: Complex apportionment rules apply
  • Investment income: Generally taxed by residence state
  • Wages: Taxed by state where work is performed

  • Planning tip: Structure investments and business activities to minimize source-based taxation in high-tax states while maintaining your no-income-tax state residency.


    Key takeaway: No-income-tax state residents may still owe taxes to other states on income earned there, but proper planning can minimize these obligations.

    Key Takeaway: No-income-tax state residents may still owe taxes to other states on income earned there, but proper planning can minimize these obligations.

    Sources

    no income tax statesstate tax planningtax free statesresidency planning

    Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.

    9 States With No Income Tax 2026 List | MissedDeductions