How Much the Top 5% Pay in Taxes in Every State

The percentage of income America’s top earners get to keep varies dramatically depending on which state they call home.

A new study from GOBankingRates reveals a staggering disparity in both income levels and tax liabilities for the top 5% of earners across the 50 states. The analysis shows that the combined weight of federal, state and FICA taxes can consume nearly half of a paycheck in some areas while leaving significantly more on the table in others.

To determine these figures, GOBankingRates used a methodology centered on the 2024 American Community Survey five-year estimates from the U.S. Census Bureau to identify average top-tier incomes. The study then applied 2025 federal and state tax brackets sourced from the Tax Foundation, utilizing an in-house calculator to account for effective and marginal rates. The researchers also factored in FICA taxes using Social Security Administration rates and analyzed both single and joint filing scenarios.

Read on for key findings and a state-by-state breakdown.

Also see how much your state collects on each type of tax.

• The average income for the top 5% varies drastically across the country. Connecticut has the highest average income at $691,840, while Mississippi has the lowest at $350,029 — a difference of over $300,000.
• High earners in California face the nation’s heaviest tax burden, losing 42.8% of their income if filing single and 35.8% if married. Conversely, South Dakota provides the most tax-friendly environment for the top 5%, with burdens of only 31.3% (single) and 23.6% (married).
• On average, married couples in the top 5% filing jointly see a significantly lower tax burden than single filers. Across all states, the average tax burden for a single filer is approximately 36.1%, while the burden for a married couple is 28.8%, representing a savings of over 7% of total income.
• There are nine states with no state income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming). In these states, the total tax burden for the top 5% is driven almost entirely by federal and FICA taxes, consistently keeping their total burden below the national average.

Here’s how the numbers look for each state.

• Average income of top 5%: $397,327
• Single filer:
  • Average income taxes paid: $141,493
  • Tax burden: 35.6%
• Married filing jointly:
  • Average income taxes paid: $111,218
  • Tax burden: 28.0%

• Average income of top 5%: $464,476
• Single filer:
  • Average income taxes paid: $146,897
  • Tax burden: 31.6%
• Married filing jointly:
  • Average income taxes paid: $112,741
  • Tax burden: 24.3%

• Average income of top 5%: $481,655
• Single filer:
  • Average income taxes paid: $164,980
  • Tax burden: 34.2%
• Married filing jointly:
  • Average income taxes paid: $129,934
  • Tax burden: 27.0%

• Average income of top 5%: $393,716
• Single filer:
  • Average income taxes paid: $135,644
  • Tax burden: 34.5%
• Married filing jointly:
  • Average income taxes paid: $105,988
  • Tax burden: 26.9%

• Average income of top 5%: $652,267
• Single filer:
  • Average income taxes paid: $278,945
  • Tax burden: 42.8%
• Married filing jointly:
  • Average income taxes paid: $233,592
  • Tax burden: 35.8%

• Average income of top 5%: $554,557
• Single filer:
  • Average income taxes paid: $204,283
  • Tax burden: 36.8%
• Married filing jointly:
  • Average income taxes paid: $167,470
  • Tax burden: 30.2%

• Average income of top 5%: $691,840
• Single filer:
  • Average income taxes paid: $277,489
  • Tax burden: 40.1%
• Married filing jointly:
  • Average income taxes paid: $236,902
  • Tax burden: 34.2%

• Average income of top 5%: $475,872
• Single filer:
  • Average income taxes paid: $181,330
  • Tax burden: 38.1%
• Married filing jointly:
  • Average income taxes paid: $146,618
  • Tax burden: 30.8%

• Average income of top 5%: $515,024
• Single filer:
  • Average income taxes paid: $165,777
  • Tax burden: 32.2%
• Married filing jointly:
  • Average income taxes paid: $130,105
  • Tax burden: 25.3%

• Average income of top 5%: $483,449
• Single filer:
  • Average income taxes paid: $179,394
  • Tax burden: 37.1%
• Married filing jointly:
  • Average income taxes paid: $144,023
  • Tax burden: 29.8%

• Average income of top 5%: $538,386
• Single filer:
  • Average income taxes paid: $223,457
  • Tax burden: 41.5%
• Married filing jointly:
  • Average income taxes paid: $178,445
  • Tax burden: 33.1%

• Average income of top 5%: $450,282
• Single filer:
  • Average income taxes paid: $166,141
  • Tax burden: 36.9%
• Married filing jointly:
  • Average income taxes paid: $131,289
  • Tax burden: 29.2%

• Average income of top 5%: $533,114
• Single filer:
  • Average income taxes paid: $198,922
  • Tax burden: 37.3%
• Married filing jointly:
  • Average income taxes paid: $162,769
  • Tax burden: 30.5%

• Average income of top 5%: $406,394
• Single filer:
  • Average income taxes paid: $137,395
  • Tax burden: 33.8%
• Married filing jointly:
  • Average income taxes paid: $106,439
  • Tax burden: 26.2%

• Average income of top 5%: $411,848
• Single filer:
  • Average income taxes paid: $142,891
  • Tax burden: 34.7%
• Married filing jointly:
  • Average income taxes paid: $111,335
  • Tax burden: 27.0%

• Average income of top 5%: $438,959
• Single filer:
  • Average income taxes paid: $161,572
  • Tax burden: 36.8%
• Married filing jointly:
  • Average income taxes paid: $127,836
  • Tax burden: 29.1%

• Average income of top 5%: $397,314
• Single filer:
  • Average income taxes paid: $137,574
  • Tax burden: 34.6%
• Married filing jointly:
  • Average income taxes paid: $107,485
  • Tax burden: 27.1%

• Average income of top 5%: $401,046
• Single filer:
  • Average income taxes paid: $134,862
  • Tax burden: 33.6%
• Married filing jointly:
  • Average income taxes paid: $104,119
  • Tax burden: 26.0%

• Average income of top 5%: $430,042
• Single filer:
  • Average income taxes paid: $163,203
  • Tax burden: 38.0%
• Married filing jointly:
  • Average income taxes paid: $128,499
  • Tax burden: 29.9%

• Average income of top 5%: $562,624
• Single filer:
  • Average income taxes paid: $214,137
  • Tax burden: 38.1%
• Married filing jointly:
  • Average income taxes paid: $177,263
  • Tax burden: 31.5%

• Average income of top 5%: $659,051
• Single filer:
  • Average income taxes paid: $252,880
  • Tax burden: 38.4%
• Married filing jointly:
  • Average income taxes paid: $196,599
  • Tax burden: 29.8%

• Average income of top 5%: $431,408
• Single filer:
  • Average income taxes paid: $152,881
  • Tax burden: 35.4%
• Married filing jointly:
  • Average income taxes paid: $119,718
  • Tax burden: 27.8%

• Average income of top 5%: $508,887
• Single filer:
  • Average income taxes paid: $206,570
  • Tax burden: 40.6%
• Married filing jointly:
  • Average income taxes paid: $165,892
  • Tax burden: 32.6%

• Average income of top 5%: $350,029
• Single filer:
  • Average income taxes paid: $119,011
  • Tax burden: 34.0%
• Married filing jointly:
  • Average income taxes paid: $94,154
  • Tax burden: 26.9%

• Average income of top 5%: $429,588
• Single filer:
  • Average income taxes paid: $153,177
  • Tax burden: 35.7%
• Married filing jointly:
  • Average income taxes paid: $119,363
  • Tax burden: 27.8%

• Average income of top 5%: $451,698
• Single filer:
  • Average income taxes paid: $167,637
  • Tax burden: 37.1%
• Married filing jointly:
  • Average income taxes paid: $132,726
  • Tax burden: 29.4%

• Average income of top 5%: $456,174
• Single filer:
  • Average income taxes paid: $166,592
  • Tax burden: 36.5%
• Married filing jointly:
  • Average income taxes paid: $131,761
  • Tax burden: 28.9%

• Average income of top 5%: $483,672
• Single filer:
  • Average income taxes paid: $154,066
  • Tax burden: 31.9%
• Married filing jointly:
  • Average income taxes paid: $119,335
  • Tax burden: 24.7%

• Average income of top 5%: $526,597
• Single filer:
  • Average income taxes paid: $170,099
  • Tax burden: 32.3%
• Married filing jointly:
  • Average income taxes paid: $134,080
  • Tax burden: 25.5%

• Average income of top 5%: $640,483
• Single filer:
  • Average income taxes paid: $254,963
  • Tax burden: 39.8%
• Married filing jointly:
  • Average income taxes paid: $216,896
  • Tax burden: 33.9%

• Average income of top 5%: $381,839
• Single filer:
  • Average income taxes paid: $135,034
  • Tax burden: 35.4%
• Married filing jointly:
  • Average income taxes paid: $104,574
  • Tax burden: 27.4%

• Average income of top 5%: $658,885
• Single filer:
  • Average income taxes paid: $262,048
  • Tax burden: 39.8%
• Married filing jointly:
  • Average income taxes paid: $223,503
  • Tax burden: 33.9%

• Average income of top 5%: $464,413
• Single filer:
  • Average income taxes paid: $166,070
  • Tax burden: 35.8%
• Married filing jointly:
  • Average income taxes paid: $131,374
  • Tax burden: 28.3%

• Average income of top 5%: $446,825
• Single filer:
  • Average income taxes paid: $148,809
  • Tax burden: 33.3%
• Married filing jointly:
  • Average income taxes paid: $113,881
  • Tax burden: 25.5%

• Average income of top 5%: $428,314
• Single filer:
  • Average income taxes paid: $146,916
  • Tax burden: 34.3%
• Married filing jointly:
  • Average income taxes paid: $113,845
  • Tax burden: 26.6%

• Average income of top 5%: $395,074
• Single filer:
  • Average income taxes paid: $139,251
  • Tax burden: 35.2%
• Married filing jointly:
  • Average income taxes paid: $109,050
  • Tax burden: 27.6%

• Average income of top 5%: $483,899
• Single filer:
  • Average income taxes paid: $200,034
  • Tax burden: 41.3%
• Married filing jointly:
  • Average income taxes paid: $163,273
  • Tax burden: 33.7%

• Average income of top 5%: $484,206
• Single filer:
  • Average income taxes paid: $169,131
  • Tax burden: 34.9%
• Married filing jointly:
  • Average income taxes paid: $134,384
  • Tax burden: 27.8%

• Average income of top 5%: $480,722
• Single filer:
  • Average income taxes paid: $178,056
  • Tax burden: 37.0%
• Married filing jointly:
  • Average income taxes paid: $142,760
  • Tax burden: 29.7%

• Average income of top 5%: $435,664
• Single filer:
  • Average income taxes paid: $161,540
  • Tax burden: 37.1%
• Married filing jointly:
  • Average income taxes paid: $127,318
  • Tax burden: 29.2%

• Average income of top 5%: $435,820
• Single filer:
  • Average income taxes paid: $136,194
  • Tax burden: 31.2%
• Married filing jointly:
  • Average income taxes paid: $102,898
  • Tax burden: 23.6%

• Average income of top 5%: $451,917
• Single filer:
  • Average income taxes paid: $142,206
  • Tax burden: 31.5%
• Married filing jointly:
  • Average income taxes paid: $108,427
  • Tax burden: 24.0%

• Average income of top 5%: $503,327
• Single filer:
  • Average income taxes paid: $161,408
  • Tax burden: 32.1%
• Married filing jointly:
  • Average income taxes paid: $126,087
  • Tax burden: 25.1%

• Average income of top 5%: $493,961
• Single filer:
  • Average income taxes paid: $180,344
  • Tax burden: 36.5%
• Married filing jointly:
  • Average income taxes paid: $145,263
  • Tax burden: 29.4%

• Average income of top 5%: $458,386
• Single filer:
  • Average income taxes paid: $178,584
  • Tax burden: 39.0%
• Married filing jointly:
  • Average income taxes paid: $141,540
  • Tax burden: 30.9%

• Average income of top 5%: $557,789
• Single filer:
  • Average income taxes paid: $213,076
  • Tax burden: 38.2%
• Married filing jointly:
  • Average income taxes paid: $176,435
  • Tax burden: 31.6%

• Average income of top 5%: $601,055
• Single filer:
  • Average income taxes paid: $197,910
  • Tax burden: 32.9%
• Married filing jointly:
  • Average income taxes paid: $161,757
  • Tax burden: 26.9%

• Average income of top 5%: $353,496
• Single filer:
  • Average income taxes paid: $121,646
  • Tax burden: 34.4%
• Married filing jointly:
  • Average income taxes paid: $96,508
  • Tax burden: 27.3%

• Average income of top 5%: $427,600
• Single filer:
  • Average income taxes paid: $156,804
  • Tax burden: 36.7%
• Married filing jointly:
  • Average income taxes paid: $120,878
  • Tax burden: 28.3%

• Average income of top 5%: $443,880
• Single filer:
  • Average income taxes paid: $139,204
  • Tax burden: 31.4%
• Married filing jointly:
  • Average income taxes paid: $105,667
  • Tax burden: 23.8%

Methodology: In order to determine how much the top 5% of earners pay in taxes in each state, GOBankingRates first identified the average household income for the top 5% using the 2024 American Community Survey five-year estimates from the U.S. Census Bureau. Using these income levels, GBR applied federal and state income tax brackets sourced from the Tax Foundation’s 2025 data and calculated both effective and marginal tax rates with its in-house income tax calculator. GBR also incorporated Federal Insurance Contributions Act taxes using rates provided by the Social Security Administration. All calculations were performed for two filing scenarios: a single filer and a married couple filing jointly. The analysis produced state-by-state figures for total income taxes paid, overall tax burden, take-home pay, gross biweekly income, after-tax biweekly pay, and the amount withheld from each biweekly paycheck due to taxes. All data used in this analysis is current as of Feb. 3, 2026.