Guide 50 States

Best States for HSA Tax Savings

Health Savings Accounts (HSAs) offer a powerful triple tax benefit: tax-deductible contributions, tax-free growth, and tax-free withdrawals for medical expenses. But the total tax savings vary by state because state income tax deductions differ. California and New Jersey don't even offer a state deduction. This guide ranks states by total HSA tax advantage.

By StateCalc Methodology Disclosed Ranked by Top Tax Rate Editorially Reviewed Updated
Key Takeaways
  • California ranks #1 with the highest top tax rate at 13.30%.
  • Wyoming ranks last at 0.00% — the lowest among all states.
  • The leading 5 states are California, Hawaii, New York, New Jersey, Oregon.
  • The ranking basis, source limitations, and calculation method are documented in the Methodology section below.

Top 3 States

1
California
Highest Top Tax Rate
Top Tax Rate 13.30%
Cost of Living 142.2
Median Income $91,905
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2
Hawaii
Highest Top Tax Rate
Top Tax Rate 11.00%
Cost of Living 193.3
Median Income $84,857
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3
New York
Highest Top Tax Rate
Top Tax Rate 10.90%
Cost of Living 123.8
Median Income $74,314
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All 50 States Ranked

Highest to lowest by top tax rate

Scroll horizontally to see all columns
#StateTop Tax RateCost of LivingMedian Income Calculator
1 California
13.30%
142.2
$91,905
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2 Hawaii
11.00%
193.3
$84,857
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3 New York
10.90%
123.8
$74,314
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4 New Jersey
10.75%
115.2
$89,296
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5 Oregon
9.90%
113.1
$70,084
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6 Minnesota
9.85%
96.8
$77,706
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7 Massachusetts
9.00%
135
$89,645
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8 Vermont
8.75%
114.5
$65,792
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9 Wisconsin
7.65%
93.3
$67,125
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10 Maine
7.15%
109.4
$64,767
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11 Connecticut
6.99%
112.8
$83,771
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12 Delaware
6.60%
101.5
$72,724
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13 Rhode Island
5.99%
107.8
$71,169
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14 New Mexico
5.90%
94.6
$54,020
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15 Idaho
5.80%
97.7
$63,377
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16 Maryland
5.75%
115.4
$90,203
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17 Virginia
5.75%
103.7
$80,615
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18 Kansas
5.70%
86.3
$64,521
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19 Montana
5.65%
101.6
$60,560
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20 South Carolina
5.21%
95
$56,227
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21 Georgia
5.19%
93.4
$65,030
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22 Alabama
5.00%
88.1
$56,929
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23 Illinois
4.95%
96.4
$72,205
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24 Missouri
4.70%
89.8
$60,905
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25 Utah
4.65%
101.3
$79,449
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26 West Virginia
4.58%
84.1
$48,850
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27 Nebraska
4.55%
90.8
$66,644
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28 Oklahoma
4.50%
86.6
$55,826
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29 Colorado
4.40%
105.1
$82,254
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30 Michigan
4.25%
91.4
$63,202
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31 Mississippi
4.00%
83.3
$48,610
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32 North Carolina
3.99%
95.1
$60,516
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33 Iowa
3.80%
90.1
$65,573
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34 Arkansas
3.70%
89
$52,528
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35 Kentucky
3.50%
90.3
$55,573
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36 Ohio
3.50%
90.8
$58,642
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37 Pennsylvania
3.07%
98.7
$67,587
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38 Louisiana
3.00%
91.1
$52,295
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39 Indiana
2.95%
90.5
$61,944
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40 Arizona
2.50%
102.2
$72,581
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41 North Dakota
1.95%
92.5
$68,131
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42 Alaska
0.00%
125.9
$77,790
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43 Florida
0.00%
102.8
$67,917
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44 Nevada
0.00%
104.2
$66,274
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45 New Hampshire
0.00%
112.6
$83,449
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46 South Dakota
0.00%
92.6
$63,920
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47 Tennessee
0.00%
89.7
$56,071
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48 Texas
0.00%
93.9
$67,321
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49 Washington
0.00%
110.7
$82,228
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50 Wyoming
0.00%
95.2
$65,003
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Methodology

How we collected and ranked the data

States ranked by top marginal income tax rate (descending). Higher-tax states provide more state-level HSA tax savings. California and New Jersey are noted as exceptions — they don't offer state HSA deductions despite high taxes. Data from IRS, Tax Foundation.

Government data sources Updated annually Editorially reviewed

Compare Two States

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Frequently Asked Questions

What is the HSA triple tax advantage?

HSAs offer three tax benefits: (1) Contributions are tax-deductible (federal + most states + FICA), (2) Investments grow tax-free, and (3) Withdrawals for qualified medical expenses are tax-free. No other account offers all three. After age 65, you can withdraw for any purpose (taxed like a traditional IRA).

Do all states offer HSA tax deductions?

No. California and New Jersey do not offer a state income tax deduction for HSA contributions. In these states, you still get the federal deduction and FICA savings, but miss out on the state tax benefit. All other states with income tax provide the deduction.

What is the 2026 HSA contribution limit?

For 2026, the HSA contribution limit is $4,400 for self-only coverage and $8,750 for family coverage. Those 55 and older can contribute an additional $1,000 catch-up. These limits include both employee and employer contributions.

What is the HSA contribution limit for 2027?

The IRS announced 2027 HSA limits in Rev. Proc. 2026-24: $4,500 for self-only coverage and $9,000 for family coverage, increases of $100 and $250 respectively over 2026. The $1,000 age-55+ catch-up is fixed by statute and does not change. The same Rev. Proc. also raised the qualifying high-deductible health plan minimum deductible to $1,750 (self-only) / $3,500 (family) and the maximum out-of-pocket limit to $8,700 / $17,400 for 2027.