15 States That Collect the Most Individual Income Tax

Editor’s Note: This story originally appeared on How to Home.

The COVID-19 pandemic created unprecedented hardship for large segments of the U.S. economy. However, one unexpected bright spot was the expansion of state stabilization funds — also known as rainy day funds — driven largely by increases in tax revenue.

At the beginning of the pandemic, the economy halted, and a short-lived but steep recession ensued. Stay-at-home orders and social distancing changed the way Americans lived, and as a result, their spending habits dramatically shifted. These changes caused many small businesses to be temporarily or permanently closed, and state governments’ balance sheets declined.

To find the states that collect the most individual income tax, researchers at HowtoHome.com analyzed data from the U.S. Census Bureau. The researchers ranked states according to each state’s individual income tax revenue as a share of total revenue. Researchers also calculated individual income tax revenue as a share of total tax revenue, total individual income tax revenue, total tax revenue, and total revenue.

Here are the states that collect the most individual income tax.

15. Hawaii

• Individual income tax revenue as a share of total revenue: 11.1%
• Individual income tax revenue as a share of total tax revenue: 21.7%
• Total individual income tax revenue: $2,359,093,000
• Total tax revenue: $10,860,932,000
• Total revenue: $21,256,402,000

14. North Carolina

• Individual income tax revenue as a share of total revenue: 11.3%
• Individual income tax revenue as a share of total tax revenue: 28.4%
• Total individual income tax revenue: $12,505,906,000
• Total tax revenue: $44,011,586,000
• Total revenue: $110,400,823,000

13. Georgia

• Individual income tax revenue as a share of total revenue: 11.3%
• Individual income tax revenue as a share of total tax revenue: 26.8%
• Total individual income tax revenue: $11,704,328,000
• Total tax revenue: $43,708,584,000
• Total revenue: $103,264,080,000

12. Delaware

• Individual income tax revenue as a share of total revenue: 11.8%
• Individual income tax revenue as a share of total tax revenue: 30.0%
• Total individual income tax revenue: $1,744,674,000
• Total tax revenue: $5,810,994,000
• Total revenue: $14,835,230,000

11. Indiana

• Individual income tax revenue as a share of total revenue: 12.8%
• Individual income tax revenue as a share of total tax revenue: 30.0%
• Total individual income tax revenue: $9,590,894,000
• Total tax revenue: $31,940,021,000
• Total revenue: $75,170,061,000

10. Kentucky

• Individual income tax revenue as a share of total revenue: 12.9%
• Individual income tax revenue as a share of total tax revenue: 33.0%
• Total individual income tax revenue: $6,434,162,000
• Total tax revenue: $19,495,610,000
• Total revenue: $50,023,462,000

9. New Jersey

• Individual income tax revenue as a share of total revenue: 12.9%
• Individual income tax revenue as a share of total tax revenue: 21.9%
• Total individual income tax revenue: $15,412,766,000
• Total tax revenue: $70,318,773,000
• Total revenue: $119,261,406,000

8. California

• Individual income tax revenue as a share of total revenue: 12.9%
• Individual income tax revenue as a share of total tax revenue: 30.5%
• Total individual income tax revenue: $84,412,243,000
• Total tax revenue: $276,549,753,000
• Total revenue: $651,904,381,000

7. Minnesota

• Individual income tax revenue as a share of total revenue: 13.8%
• Individual income tax revenue as a share of total tax revenue: 29.4%
• Total individual income tax revenue: $10,923,158,000
• Total tax revenue: $37,137,398,000
• Total revenue: $79,427,041,000

6. Oregon

• Individual income tax revenue as a share of total revenue: 14.2%
• Individual income tax revenue as a share of total tax revenue: 39.1%
• Total individual income tax revenue: $8,635,691,000
• Total tax revenue: $22,065,012,000
• Total revenue: $60,946,595,000

5. Virginia

• Individual income tax revenue as a share of total revenue: 14.9%
• Individual income tax revenue as a share of total tax revenue: 31.0%
• Total individual income tax revenue: $14,996,649,000
• Total tax revenue: $48,311,690,000
• Total revenue: $100,686,538,000

4. Connecticut

• Individual income tax revenue as a share of total revenue: 15.8%
• Individual income tax revenue as a share of total tax revenue: 26.9%
• Total individual income tax revenue: $8,177,456,000
• Total tax revenue: $30,416,426,000
• Total revenue: $51,910,360,000

3. Massachusetts

• Individual income tax revenue as a share of total revenue: 16.5%
• Individual income tax revenue as a share of total tax revenue: 34.1%
• Total individual income tax revenue: $17,414,713,000
• Total tax revenue: $51,013,885,000
• Total revenue: $105,809,443,000

2. New York

• Individual income tax revenue as a share of total revenue: 18.1%
• Individual income tax revenue as a share of total tax revenue: 33.9%
• Total individual income tax revenue: $67,963,993,000
• Total tax revenue: $200,443,056,000
• Total revenue: $376,214,893,000

1. Maryland

• Individual income tax revenue as a share of total revenue: 21.7%
• Individual income tax revenue as a share of total tax revenue: 40.5%
• Total individual income tax revenue: $17,030,628,000
• Total tax revenue: $42,033,738,000
• Total revenue: $78,310,759,000

Methodology

To find the states that collect the most individual income tax, researchers at HowtoHome.com analyzed data from the U.S. Census Bureau’s 2020 Annual Survey of State and Local Government Finances. Researchers ranked states according to each state’s individual income tax revenue as a share of total revenue. Researchers also calculated individual income tax revenue as a share of total tax revenue, total individual income tax revenue, total tax revenue, and total revenue.