Minnesota
Top State Income Tax Rate: 7.85 percent
Sales tax: 6.875 percent
Property tax per capita: $1,412
Minnesota dropped several places in the rankings this year, following changes to its tax code, including a retroactive individual income tax hike on earners making more than $150,000. The state’s top income tax rate leapt from 7.85 percent to 9.85 percent. The state also has a relatively high corporate income tax rate.
