Wisconsin
Top State Income Tax Rate: 7.75 percent
Sales tax rate: 5 percent
Property tax per capita: $1,698
Wisconsin ranks poorly due, in part, to its relatively high income tax, which includes an AMT for individuals. However, since the ranking, the state has passed some reforms to make its tax code more favorable, including cutting the top individual income tax rate from 7.75 percent to 7.65 percent and eliminating one of its five income brackets. Governor Scott Walker has recently floated the idea of getting rid of the state’s income tax entirely.
