2. Tennessee
Annual median wage: $185,930
Cost of living: 89.8
Employment: 5,440
This state has 157 hospitals in total. Tennessee, next on the list of best states for surgeons also holds the record for paying the highest salaries for surgeons and physicians. The employment rates they have for these medical professionals are not as high as the other states that made it to this list, but with the number of hospitals they have, it can also have changes in the future. Bottom line, there is an undeniable balance between what surgeons earn and how much they spend on their living expenses.