Tax Rates Overview - Oregon has the highest effective tax rate in the United States, with a total tax burden of $15,925, which is 24.4% of the median income of $65,249 for individual taxpayers [5][7] - Massachusetts follows closely with the second-highest individual tax burden of $18,538, or 23.5% of its median income of $78,811 [7] - The effective state tax rate for Oregon is 7.9% for an individual filer with a median income, significantly higher than Hawaii's 5.1%, which has the second-highest effective tax rate [8] Comparison with Other States - Florida and Nevada have the lowest overall tax rates, with Florida having no state income tax and a median income of $54,375, resulting in a tax payment of $8,557, or 15.7% of income [10] - Nevada also has no income tax, with a slightly higher median income of $54,796, leading to a low tax burden [10] - The report indicates that states with higher effective tax rates typically have higher median incomes, while those with lower tax rates often have no income tax and lower incomes [2]