Louisiana’s state and local individual income taxes per capita are among the lowest in the nation, according to a Tax Foundation report.
The state collected an average of $639 in per capita individual income taxes in 2015, the most recent data available, according to the report, which Gov. John Bel Edwards highlighted in a press release today.
Louisiana ranks the third lowest in per capita income taxes, followed by Mississippi, $596, and Arizona, $551.
The nationwide average collection was $1,144 per person in state and local individual incomes taxes in 2015, the Tax Foundation reports. New York state collected the most in per capita individual income taxes at $2,789 per person.
Seven states, however, do not levy individual income taxes: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Two other states—New Hampshire and Wyoming—tax investment income but not wage income. That leaves 41 states and the District of Columbia that levy taxes on wage income.
The individual income tax is a top revenue source for state and local governments, making up 23.5% of tax collections in 2015. Property taxes accounted for 31.1% of total collections, while general sales taxes match income taxes with 23.5% of total state and local collections, the Tax Foundation reports.
See the foundation’s map, showing the combined state and local individual income tax collections per capita for each state in 2015.
