States ranked by how much of their federal income tax is paid by the top 1%

Florida ranked second-highest in the SmartAsset study. Kruck20/Getty Images Tax proposals in New York and California aim to increase taxes on the wealthiest residents. A SmartAsset study calculated how much of each state's federal income taxes was paid by the top 1%. The top 1% of earners make 19% of incomes in the US but pay 37% of all federal income taxes. 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 Jacob Boomsma/Getty Images 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 Leonid Andronov/Getty Images 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 Jacob Boomsma/Getty Images 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 ChrisBoswell/Getty Images/iStockphoto 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 Sean Pavone/Getty Images 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 Jacob Boomsma/Getty Images 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 Vito Palmisano/Getty Images/iStockphoto 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 GummyBone/Getty Images 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 Sean Pavone/Getty Images/iStockphoto 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 Sean Pavone/Getty Images 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 SeanPavonePhoto/Getty Images/iStockphoto 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 Sean Pavone/Getty Images 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 Vadym Terelyuk/Getty Images 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 SeanPavonePhoto/Getty Images/iStockphoto 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 felixmizioznikov/Getty Images 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 Sean Pavone/Getty Images 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 csfotoimages/Getty Images 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 Jacob Boomsma/Getty Images/iStockphoto 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 RudyBalasko/Getty Images 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 Sean Pavone/Getty Images 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 Bo Shen/Getty Images 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 zimmytws/Getty Images 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 Eli Wilson/Getty Images 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 Nicholas Klein/Getty Images 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 Jon Mattrisch/Getty Images/iStockphoto 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 Jacob Boomsma/Getty Images/iStockphoto 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 SeanPavonePhoto/Getty Images/iStockphoto 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 Sean Pavone/Getty Images 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 Kruck20/Getty Images 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 Sean Pavone/Getty Images 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 Sean Pavone/Getty Images/iStockphoto 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 Kruck20/Getty Images/iStockphoto 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 Sanghwan Kim/Getty Images 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 Boise, Idaho. knowlesgallery/Getty Images/iStockphoto 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 Dennis MacDonald/Getty Images 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 Alexey_Fedoren/Getty Images 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 Sean Pavone/Getty Images 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 trekandshoot/Getty Images 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 MattGush/Getty Images 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 Ultima_Gaina/Getty Images 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 Kruck20/Getty Images 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 Sean Pavone/Getty Images/iStockphoto 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 Sean Pavone/Getty Images/iStockphoto 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 GummyBone/Getty Images 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 Vadym Terelyuk/Getty Images 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 Kruck20/Getty Images 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 Sean Pavone/Getty Images 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 David Cameron/Getty Images 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 Francisco Zalez/Getty Images 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 Jacob Boomsma/Getty Images/iStockphoto 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 Read the original article on Business Insider