5 US States with the Highest Income Tax Revenue Per Capita

3. Massachusetts

Income Tax Revenue: $26,479,909,000

Population: 7,001,399

Income Tax Revenue Per Capita: $3,782

Massachusetts has individual income tax ranging from 5% to 9% and a 9% corporate income tax. With an income tax revenue collection of over $26 billion in 2023, Massachusetts ranks third among the US states with the highest income tax revenue per capita.