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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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