Florida is One of Seven States Without
a Personal Income Tax

Per Capita State Personal Income Taxes
FY 1998

Rank State Dollars Rank State Dollars
1.Massachusetts$1,306.6427.Kentucky$614.37
2.Oregon1,047.71U.S. Average597.72
3.Connecticut1,040.2928.Nebraska585.63
4.Delaware1,023.4529.Illinois580.07
5.New York1,006.2830.Oklahoma563.26
6.Minnesota1,005.2531.Arkansas547.80
7.Wisconsin966.2232.South Carolina544.18
8.Hawaii908.1233.Montana534.79
9.California850.5334.Pennsylvania502.03
10.North Carolina811.6535.West Virginia478.25
11.Maryland806.0736.New Mexico459.99
12.Virginia795.9837.Alabama412.12
13.Rhode Island744.5738.Arizona399.06
14.Maine728.6039.Louisiana332.07
15.Colorado725.6540.Mississippi307.80
16.Georgia695.8141.North Dakota278.80
17.Michigan691.9842.New Hampshire52.15
18.Indiana689.1143.Tennessee29.61
19.New Jersey688.92
20.Kansas663.36
21.Utah654.54
22.Iowa642.38Alaska, Florida, Nevada, South
23.Idaho633.77Dakota, Texas, Washington and
24.Ohio621.63Wyoming have no state personal
25.Missouri619.91income tax.
26.Vermont618.64
Florida's
5-Year History
Per Capita
Personal
Income
Rank % of U.S.
Average
1994$21,9792099.1%
1995$23,1392099.1%
1996$24,1982099.0%
1997$25,2552098.7%
1998$24,4022097.2%

Source: U.S. Department of Commerce and Florida TaxWatch, January 2000

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© Florida TaxWatch, 2000
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