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 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 The top 1% in Alaska pay the lowest share of income taxes of any US state. 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 billionNumber of top 1% households: 3,223Average adjusted gross income per top 1% household: $1.25 million 49. West Virginia The top 1% of households pay over 30% of West Virginia's income taxes. 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 billionNumber of top 1% households: 7,316Average adjusted gross income per top 1% household: $908,389 48. Oregon Oregon's top 1% paid $6.77 billion in income taxes, accounting for 30.37% of the statewide total. 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 billionNumber of top 1% households: 19,053Average adjusted gross income per top 1% household: $1.43 million 47. Delaware The top 1% of earners in Delaware paid over 30.38% of the state's income taxes. 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 billionNumber of top 1% households: 4,726Average adjusted gross income per top 1% household: $1.36 million 46. Maryland The top 1% in Maryland paid a total of $12.68 billion in income taxes. 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 billionNumber of top 1% households: 29,040Average adjusted gross income per top 1% household: $1.65 million 45. Maine The top 1% of households in Maine earn an average adjusted annual gross income of $1.23 million. 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 billionNumber of top 1% households: 6,618Average adjusted gross income per top 1% household: $1.23 million 44. Vermont The top 1% of earners in Vermont includes 3,123 households. 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 billionNumber of top 1% households: 3,123Average adjusted gross income per top 1% household: $1.39 million 43. Washington Top 1% households in Washington have an average annual adjusted gross income of $2.19 million. GummyBone/Getty Images Share of income taxes paid by the top 1%: 32.06%Total income tax paid by the top 1%: $20.01 billionNumber of top 1% households: 35,597Average adjusted gross income per top 1% household: $2.19 million 42. New Mexico The top 1% households in New Mexico paid 32.3% of the state's income taxes. 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 billionNumber of top 1% households: 9,310Average adjusted gross income per top 1% household: $1.05 million 41. Minnesota The 26,423 households in Minnesota's top 1% paid 32.64% of the state's income taxes. 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 billionNumber of top 1% households: 26,423Average adjusted gross income per top 1% household: $1.66 million 40. Virginia The top 1% households in Virginia paid a total of $19.24 billion in income taxes. 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 billionNumber of top 1% households: 39,103Average adjusted gross income per top 1% household: $1.9 million 39. Iowa The top 1% in Iowa includes 13,821 tax returns. 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 billionNumber of top 1% households: 13,821Average adjusted gross income per top 1% household: $1.41 million 38. Hawaii Hawaii has 6,472 households in its top 1%. 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 billionNumber of top 1% households: 6,472Average adjusted gross income per top 1% household: $1.53 million 37. Rhode Island The top 1% in Rhode Island paid 33.58% of the state's total income taxes. 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 billionNumber of top 1% households: 5,224Average adjusted gross income per top 1% household: $1.61 million 36. New Jersey New Jersey's top 1% pays 33.78% of the state's income taxes. felixmizioznikov/Getty Images Share of income taxes paid by the top 1%: 33.78%Total income tax paid by the top 1%: $26.9 billionNumber of top 1% households: 43,042Average adjusted gross income per top 1% household: $2.28 million 35. Kentucky The top 1% households in Kentucky paid a total of $5.45 billion in income taxes. 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 billionNumber of top 1% households: 18,395Average adjusted gross income per top 1% household: $1.2 million 34. North Dakota The top 1% of households pay 34.41% of North Dakota's income taxes. csfotoimages/Getty Images Share of income taxes paid by the top 1%: 34.41%Total income tax paid by the top 1%: $1.52 billionNumber of top 1% households: 3,431Average adjusted gross income per top 1% household: $1.71 million 33. Colorado The top 1% of households in Colorado paid $14.89 billion in income taxes. 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 billionNumber of top 1% households: 27,685Average adjusted gross income per top 1% household: $2.07 million 32. Ohio Ohio's top 1% includes 53,103 households, which paid $18.84 billion in income taxes. RudyBalasko/Getty Images Share of income taxes paid by the top 1%: 34.6%Total income tax paid by the top 1%: $18.84 billionNumber of top 1% households: 53,103Average adjusted gross income per top 1% household: $1.39 million 31. Michigan Michigan's top 1% paid $16.65 billion in income taxes. 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 billionNumber of top 1% households: 45,218Average adjusted gross income per top 1% household: $1.5 million 30. Pennsylvania In Pennsylvania, the top 1% paid 35.09% of the state's total income taxes. 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 billionNumber of top 1% households: 58,541Average adjusted gross income per top 1% household: $1.73 million 29. North Carolina North Carolina's top 1% of households paid $19.04 billion in income taxes. zimmytws/Getty Images Share of income taxes paid by the top 1%: 35.28%Total income tax paid by the top 1%: $19.04 billionNumber of top 1% households: 46,525Average adjusted gross income per top 1% household: $1.59 million 28. New Hampshire The average adjusted gross income among New Hampshire's top 1% households was $2.27 million. 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 billionNumber of top 1% households: 6,796Average adjusted gross income per top 1% household: $2.27 million 27. Indiana Indiana's 30,120 top 1% households paid $10.52 billion in income taxes. 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 billionNumber of top 1% households: 30,120Average adjusted gross income per top 1% household: $1.39 million 26. Wisconsin Wisconsin's top 1% paid $11.02 billion in income taxes, accounting for 35.54% of the statewide total. 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 billionNumber of top 1% households: 27,293Average adjusted gross income per top 1% household: $1.57 million 25. Kansas The average adjusted gross income among Kansas' top 1% households was $1.58 million. 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 billionNumber of top 1% households: 12,643Average adjusted gross income per top 1% household: $1.58 million 24. Alabama The top 1% of households in Alabama paid $6.78 billion in income taxes. 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 billionNumber of top 1% households: 20,185Average adjusted gross income per top 1% household: $1.4 million 23. Nebraska Nebraska's top 1% households paid 37.03% of all income taxes paid by state residents. 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 billionNumber of top 1% households: 8,660Average adjusted gross income per top 1% household: $1.71 million 22. South Carolina South Carolina's top 1% paid $8.87 billion in income taxes. Kruck20/Getty Images Share of income taxes paid by the top 1%: 37.05%Total income tax paid by the top 1%: $8.87 billionNumber of top 1% households: 23,203Average adjusted gross income per top 1% household: $1.5 million 21. Missouri The 26,898 households in the top 1% in Missouri paid $10.48 billion in income taxes. 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 billionNumber of top 1% households: 26,898Average adjusted gross income per top 1% household: $1.54 million 20. Oklahoma Oklahoma's top 1% paid 37.80% of all income taxes paid by state residents. 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 billionNumber of top 1% households: 16,106Average adjusted gross income per top 1% household: $1.42 million 19. Arizona The top 1% of households in Arizona paid 38% of all income taxes paid by state residents. Kruck20/Getty Images/iStockphoto Share of income taxes paid by the top 1%: 38%Total income tax paid by the top 1%: $14.44 billionNumber of top 1% households: 31,872Average adjusted gross income per top 1% household: $1.79 million 18. Massachusetts Massachusetts' top 1% paid $26.65 billion in income taxes and had an average adjusted gross income of $2.97 million. 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 billionNumber of top 1% households: 32,795Average adjusted gross income per top 1% household: $2.97 million 17. Idaho The 8,145 households in the top 1% in Idaho paid $3.39 billion in income taxes. 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 billionNumber of top 1% households: 8,145Average adjusted gross income per top 1% household: $1.74 million 16. Mississippi The average adjusted gross income among Mississippi's top 1% households was $1.15 million. 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 billionNumber of top 1% households: 11,731Average adjusted gross income per top 1% household: $1.15 million 15. Georgia Georgia's 46,220 top 1% households paid about $21 billion in income taxes. Alexey_Fedoren/Getty Images Share of income taxes paid by the top 1%: 38.31%Total income tax paid by the top 1%: $21 billionNumber of top 1% households: 46,220Average adjusted gross income per top 1% household: $1.76 million 14. Illinois Illinois' top 1% households paid $32.68 billion in income taxes. 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 billionNumber of top 1% households: 56,794Average adjusted gross income per top 1% household: $2.13 million 13. California California's top 1% paid $122.45 billion in income taxes, the highest total of any state. trekandshoot/Getty Images Share of income taxes paid by the top 1%: 38.6%Total income tax paid by the top 1%: $122.45 billionNumber of top 1% households: 175,045Average adjusted gross income per top 1% household: $2.6 million 12. Louisiana Louisiana's top 1% paid $6.81 billion in income taxes, accounting for 38.72% of the statewide total. MattGush/Getty Images Share of income taxes paid by the top 1%: 38.72%Total income tax paid by the top 1%: $6.81 billionNumber of top 1% households: 18,593Average adjusted gross income per top 1% household: $1.41 million 11. South Dakota The 4,062 households in South Dakota's top 1% paid $2.02 billion in income taxes. 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 billionNumber of top 1% households: 4,062Average adjusted gross income per top 1% household: $2.02 million 10. Tennessee Tennessee's top 1% paid $14.55 billion in income taxes, accounting for 41.04% of the statewide total. Kruck20/Getty Images Share of income taxes paid by the top 1%: 41.04%Total income tax paid by the top 1%: $14.55 billionNumber of top 1% households: 30,531Average adjusted gross income per top 1% household: $1.85 million 9. Utah Utah's top 1% had an average adjusted gross income of $2.21 million. 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 billionNumber of top 1% households: 13,991Average adjusted gross income per top 1% household: $2.21 million 8. Arkansas Arkansas' top 1% paid 42.22% of all income taxes paid by state residents. 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 billionNumber of top 1% households: 12,198Average adjusted gross income per top 1% household: $1.7 million 7. Montana Montana's 5,101 top 1% households paid $2.69 billion in income taxes. GummyBone/Getty Images Share of income taxes paid by the top 1%: 42.92%Total income tax paid by the top 1%: $2.69 billionNumber of top 1% households: 5,101Average adjusted gross income per top 1% household: $2.13 million 6. Connecticut The top 1% households in Connecticut had an average adjusted gross income of $3.43 million. 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 billionNumber of top 1% households: 16,917Average adjusted gross income per top 1% household: $3.43 million 5. Texas Texas' top 1% households paid $81.99 billion in income taxes, accounting for 44.52% of the statewide total. Kruck20/Getty Images Share of income taxes paid by the top 1%: 44.52%Total income tax paid by the top 1%: $81.99 billionNumber of top 1% households: 128,130Average adjusted gross income per top 1% household: $2.4 million 4. New York The top 1% in New York paid $79.49 billion in income taxes — over 46% of the statewide total. 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 billionNumber of top 1% households: 91,840Average adjusted gross income per top 1% household: $3.13 million 3. Nevada Nevada's top 1% paid more than half of all income taxes paid by state residents. 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 billionNumber of top 1% households: 14,754Average adjusted gross income per top 1% household: $2.99 million 2. Florida Florida's top 1% households paid $96.26 billion in federal income taxes, accounting for 53.62% of the statewide total. 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 billionNumber of top 1% households: 105,101Average adjusted gross income per top 1% household: $3.53 million 1. Wyoming The top 1% in Wyoming paid 54.67% of all income taxes paid by state residents, the highest share nationwide. 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 billionNumber of top 1% households: 2,611Average adjusted gross income per top 1% household: $4.08 million Read next Kristine Villarroel is a reporter on Business Insider's Editorial Partnerships team.Her reporting often turns data into accessible stories about how money, education, policy, and place shape Americans’ lives. She covers stories on college costs and degree outcomes, state-by-state comparisons, public officials’ salaries, the rising cost of living, travel, food, and real estate.She has previously worked writing about culture, entertainment, music, and tech. Her work has been featured on Teen Vogue and Wired. She graduated from the University of Florida with a degree in journalism. There, she worked as editor of The Independent Florida Alligator. Email Villarroel at kvillarroel@insider.com and follow her on X @ktnedelvalle Income Inequality