The Tax Foundation’s 2017 State Business Tax Climate Index, which helps gauge how states’ tax systems compare, ranked North Carolina 11th overall.
The ranking is based on five tax categories that include corporate, individual income, property, sales and unemployment insurance. Our state ranked 4th in the corporate tax index, and 6th for unemployment tax insurance. For individual income tax, North Carolina ranked 15th; for sales tax, our state ranked 19th. Our lowest ranking was 31st for property tax.
The top overall states are Wyoming, South Dakota and Alaska. The overall bottom-ranked states are California, New York and New Jersey.