New Hampshire
State income tax: 5 percent, on interest and dividend income only
State sales tax: 0 percent
Per capita property tax: $2,463
New Hampshire fell one spot in this year’s ranking. Although it has one of the lowest income taxes in the country and no sales tax, it ranks poorly in property taxes and corporate taxes. The state is considering a change to its tax code that would remove tax-exempt status for hospitals, colleges and large nonprofits.
