Montana
State income tax: 6.9 percent
State sales tax: 0 percent
Per capita property tax: $1,296
Moving up one spot on the list this year, Montana has no sales tax and average property taxes and corporate taxes. It’s 6.9 percent income tax rate is relatively low, and it avoids the marriage penalty and other policies that can make the effective rate much higher. The state came in 9th on the Mercatus Center report comparing the fiscal status of states.
