Capital gains tax rankings

These rankings sort all 51 US jurisdictions by the capital-gains questions people search most: which have no capital gains tax, which have the highest combined top rate, and which the lowest. The combined rate adds the federal top of 23.8% to each state's effective top long-term rate - a top-bracket illustration, not what a typical investor pays, and not tax advice.

Source: Tax Foundation, 2026 state income tax rates. Data as of June 2026.