Whether you're weighing a move, holding a concentrated position, or settling an estate, your state sets the terms. Pick yours for its capital-gains, estate, marriage, and basis-step-up profile, and an illustrative estimate of the after-tax coordination opportunity its rules create.
This is the alphabetical reference. To rank states by the coordination opportunity and explore them on the map, see the interactive State Tax Atlas →.
| State | Top LT rate | Coordination Impact |
|---|---|---|
| Alabama | 5% | ~$41k/$1M |
| Alaska | 0% | ~$37k/$1M |
| Arizona | 1.88% | ~$39k/$1M |
| Arkansas | 1.95% | ~$40k/$1M |
| California | 13.3% | ~$47k/$1M |
| Colorado | 4.4% | ~$40k/$1M |
| Connecticut | 6.99% | ~$42k/$1M |
| Delaware | 6.6% | ~$42k/$1M |
| Florida | 0% | ~$37k/$1M |
| Georgia | 5.19% | ~$41k/$1M |
| Hawaii | 7.25% | ~$47k/$1M |
| Idaho | 5.3% | ~$41k/$1M |
| Illinois | 4.95% | ~$40k/$1M |
| Indiana | 3% | ~$39k/$1M |
| Iowa | 3.8% | ~$40k/$1M |
| Kansas | 5.58% | ~$41k/$1M |
| Kentucky | 4% | ~$40k/$1M |
| Louisiana | 3% | ~$39k/$1M |
| Maine | 7.15% | ~$42k/$1M |
| Maryland | 8.5% | ~$41k/$1M |
| Massachusetts | 9% | ~$48k/$1M |
| Michigan | 4.25% | ~$40k/$1M |
| Minnesota | 10.85% | ~$45k/$1M |
| Mississippi | 4.4% | ~$40k/$1M |
| Missouri | 0% | ~$37k/$1M |
| Montana | 4.1% | ~$42k/$1M |
| Nebraska | 5.2% | ~$41k/$1M |
| Nevada | 0% | ~$37k/$1M |
| New Hampshire | 0% | ~$37k/$1M |
| New Jersey | 10.75% | ~$45k/$1M |
| New Mexico | 5.9% | ~$41k/$1M |
| New York | 10.9% | ~$45k/$1M |
| North Carolina | 4.25% | ~$40k/$1M |
| North Dakota | 1.5% | ~$39k/$1M |
| Ohio | 3.125% | ~$39k/$1M |
| Oklahoma | 4.75% | ~$40k/$1M |
| Oregon | 9.9% | ~$44k/$1M |
| Pennsylvania | 3.07% | ~$39k/$1M |
| Rhode Island | 5.99% | ~$41k/$1M |
| South Carolina | 3.36% | ~$42k/$1M |
| South Dakota | 0% | ~$37k/$1M |
| Tennessee | 0% | ~$37k/$1M |
| Texas | 0% | ~$37k/$1M |
| Utah | 4.5% | ~$40k/$1M |
| Vermont | 8.75% | ~$44k/$1M |
| Virginia | 5.75% | ~$41k/$1M |
| Washington | 9.9% | ~$33k/$1M |
| Washington DC | 10.75% | ~$45k/$1M |
| West Virginia | 4.82% | ~$40k/$1M |
| Wisconsin | 5.36% | ~$43k/$1M |
| Wyoming | 0% | ~$37k/$1M |
State law reflects 2025 tax-year law; last reviewed 2026-07-07. Every classification is a summary of state law; where a primary-source citation has been verified, it is linked on the card.