Alaska, Florida, South Dakota, Tennessee, Texas and Wyoming have the most competitive individual income taxes, as they do not levy individual income tax at all. New York, with its complex tax system, is the least competitive.
Read more about the states with the most and least competitive individual income taxes in 2025.
In 2020-2024, the rank of DC does not affect the rank of the states.
In this first of three parts of our second annual AI Thought Leaders Survey, we ask our pool of experts for their take on the state of AI over the past year, both for good and for ill.
If enacted, the regs would require practitioners to maintain a certain level of technological competence, among other things.
From those with no individual income tax at all, to those with complex tax structures — a guide to most and least competitive states when it comes to individual income taxes.
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