{
 "title": "The Exit Tax Map: what you keep selling a $1M, $3M or $10M business, by state (2026)",
 "computed": "2026-10-18",
 "assumptions": "single filer; sale of the assets of an operating business; all long-term capital gain; no other income; 2026 law",
 "federal": {
  "standard_deduction": 16100,
  "zero_rate_ends": 49450,
  "fifteen_rate_ends": 545500,
  "niit_rate": 0.038,
  "niit_threshold": 200000,
  "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 },
 "rows": [
  {
   "abbr": "AL",
   "state": "Alabama",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 40336,
   "total": 232824,
   "keep": 767176,
   "eff": 0.232824,
   "alt_state_tax": null
  },
  {
   "abbr": "AK",
   "state": "Alaska",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "AZ",
   "state": "Arizona",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 25000,
   "total": 217488,
   "keep": 782512,
   "eff": 0.217488,
   "alt_state_tax": 18750
  },
  {
   "abbr": "AR",
   "state": "Arkansas",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 18420,
   "total": 210908,
   "keep": 789092,
   "eff": 0.210908,
   "alt_state_tax": null
  },
  {
   "abbr": "CA",
   "state": "California",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 103185,
   "total": 295673,
   "keep": 704327,
   "eff": 0.295673,
   "alt_state_tax": null
  },
  {
   "abbr": "CO",
   "state": "Colorado",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 44000,
   "total": 236488,
   "keep": 763512,
   "eff": 0.236488,
   "alt_state_tax": null
  },
  {
   "abbr": "CT",
   "state": "Connecticut",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 69850,
   "total": 262338,
   "keep": 737662,
   "eff": 0.262338,
   "alt_state_tax": null
  },
  {
   "abbr": "DE",
   "state": "Delaware",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 64984,
   "total": 257472,
   "keep": 742528,
   "eff": 0.257472,
   "alt_state_tax": null
  },
  {
   "abbr": "DC",
   "state": "District of Columbia",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 91525,
   "total": 284013,
   "keep": 715987,
   "eff": 0.284013,
   "alt_state_tax": null
  },
  {
   "abbr": "FL",
   "state": "Florida",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "GA",
   "state": "Georgia",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 49900,
   "total": 242388,
   "keep": 757612,
   "eff": 0.242388,
   "alt_state_tax": null
  },
  {
   "abbr": "HI",
   "state": "Hawaii",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 72500,
   "total": 264988,
   "keep": 735012,
   "eff": 0.264988,
   "alt_state_tax": null
  },
  {
   "abbr": "ID",
   "state": "Idaho",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 53000,
   "total": 245488,
   "keep": 754512,
   "eff": 0.245488,
   "alt_state_tax": null
  },
  {
   "abbr": "IL",
   "state": "Illinois",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 49500,
   "total": 241988,
   "keep": 758012,
   "eff": 0.241988,
   "alt_state_tax": null
  },
  {
   "abbr": "IN",
   "state": "Indiana",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 29500,
   "total": 221988,
   "keep": 778012,
   "eff": 0.221988,
   "alt_state_tax": null
  },
  {
   "abbr": "IA",
   "state": "Iowa",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 38000,
   "total": 230488,
   "keep": 769512,
   "eff": 0.230488,
   "alt_state_tax": null
  },
  {
   "abbr": "KS",
   "state": "Kansas",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 55713,
   "total": 248201,
   "keep": 751799,
   "eff": 0.248201,
   "alt_state_tax": null
  },
  {
   "abbr": "KY",
   "state": "Kentucky",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 35000,
   "total": 227488,
   "keep": 772512,
   "eff": 0.227488,
   "alt_state_tax": null
  },
  {
   "abbr": "LA",
   "state": "Louisiana",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 30000,
   "total": 222488,
   "keep": 777512,
   "eff": 0.222488,
   "alt_state_tax": null
  },
  {
   "abbr": "ME",
   "state": "Maine",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 70980,
   "total": 263468,
   "keep": 736532,
   "eff": 0.263468,
   "alt_state_tax": null
  },
  {
   "abbr": "MD",
   "state": "Maryland",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 78385,
   "total": 270873,
   "keep": 729127,
   "eff": 0.270873,
   "alt_state_tax": null
  },
  {
   "abbr": "MA",
   "state": "Massachusetts",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 50000,
   "total": 242488,
   "keep": 757512,
   "eff": 0.242488,
   "alt_state_tax": null
  },
  {
   "abbr": "MI",
   "state": "Michigan",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 42500,
   "total": 234988,
   "keep": 765012,
   "eff": 0.234988,
   "alt_state_tax": null
  },
  {
   "abbr": "MN",
   "state": "Minnesota",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 92805,
   "total": 285293,
   "keep": 714707,
   "eff": 0.285293,
   "alt_state_tax": null
  },
  {
   "abbr": "MS",
   "state": "Mississippi",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 39600,
   "total": 232088,
   "keep": 767912,
   "eff": 0.232088,
   "alt_state_tax": null
  },
  {
   "abbr": "MO",
   "state": "Missouri",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "MT",
   "state": "Montana",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 40478,
   "total": 232966,
   "keep": 767034,
   "eff": 0.232966,
   "alt_state_tax": null
  },
  {
   "abbr": "NE",
   "state": "Nebraska",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 45199,
   "total": 237687,
   "keep": 762313,
   "eff": 0.237687,
   "alt_state_tax": null
  },
  {
   "abbr": "NV",
   "state": "Nevada",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "NH",
   "state": "New Hampshire",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "NJ",
   "state": "New Jersey",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 74574,
   "total": 267062,
   "keep": 732938,
   "eff": 0.267062,
   "alt_state_tax": null
  },
  {
   "abbr": "NM",
   "state": "New Mexico",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 32758,
   "total": 225246,
   "keep": 774754,
   "eff": 0.225246,
   "alt_state_tax": 56211
  },
  {
   "abbr": "NY",
   "state": "New York",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 68500,
   "total": 260988,
   "keep": 739012,
   "eff": 0.260988,
   "alt_state_tax": null
  },
  {
   "abbr": "NC",
   "state": "North Carolina",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 39900,
   "total": 232388,
   "keep": 767612,
   "eff": 0.232388,
   "alt_state_tax": null
  },
  {
   "abbr": "ND",
   "state": "North Dakota",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 12656,
   "total": 205144,
   "keep": 794856,
   "eff": 0.205144,
   "alt_state_tax": null
  },
  {
   "abbr": "OH",
   "state": "Ohio",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 22500,
   "total": 214988,
   "keep": 785012,
   "eff": 0.214988,
   "alt_state_tax": 27116
  },
  {
   "abbr": "OK",
   "state": "Oklahoma",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": 45000
  },
  {
   "abbr": "OR",
   "state": "Oregon",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 97244,
   "total": 289732,
   "keep": 710268,
   "eff": 0.289732,
   "alt_state_tax": null
  },
  {
   "abbr": "PA",
   "state": "Pennsylvania",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 30700,
   "total": 223188,
   "keep": 776812,
   "eff": 0.223188,
   "alt_state_tax": null
  },
  {
   "abbr": "RI",
   "state": "Rhode Island",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 56768,
   "total": 249256,
   "keep": 750744,
   "eff": 0.249256,
   "alt_state_tax": null
  },
  {
   "abbr": "SC",
   "state": "South Carolina",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 28210,
   "total": 220698,
   "keep": 779302,
   "eff": 0.220698,
   "alt_state_tax": null
  },
  {
   "abbr": "SD",
   "state": "South Dakota",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "TN",
   "state": "Tennessee",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "TX",
   "state": "Texas",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
   "eff": 0.192488,
   "alt_state_tax": null
  },
  {
   "abbr": "UT",
   "state": "Utah",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 44500,
   "total": 236988,
   "keep": 763012,
   "eff": 0.236988,
   "alt_state_tax": null
  },
  {
   "abbr": "VT",
   "state": "Vermont",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 51201,
   "total": 243689,
   "keep": 756311,
   "eff": 0.243689,
   "alt_state_tax": 81826
  },
  {
   "abbr": "VA",
   "state": "Virginia",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 57243,
   "total": 249731,
   "keep": 750269,
   "eff": 0.249731,
   "alt_state_tax": null
  },
  {
   "abbr": "WA",
   "state": "Washington",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 50540,
   "total": 243028,
   "keep": 756972,
   "eff": 0.243028,
   "alt_state_tax": null
  },
  {
   "abbr": "WV",
   "state": "West Virginia",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 45003,
   "total": 237491,
   "keep": 762509,
   "eff": 0.237491,
   "alt_state_tax": null
  },
  {
   "abbr": "WI",
   "state": "Wisconsin",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 45128,
   "total": 237616,
   "keep": 762384,
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   "alt_state_tax": null
  },
  {
   "abbr": "WY",
   "state": "Wyoming",
   "gain": 1000000,
   "fed_income": 162088,
   "niit": 30400,
   "fed": 192488,
   "state_tax": 0,
   "total": 192488,
   "keep": 807512,
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   "alt_state_tax": null
  },
  {
   "abbr": "AL",
   "state": "Alabama",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 116536,
   "total": 785024,
   "keep": 2214976,
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   "alt_state_tax": null
  },
  {
   "abbr": "AK",
   "state": "Alaska",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 0,
   "total": 668488,
   "keep": 2331512,
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   "alt_state_tax": null
  },
  {
   "abbr": "AZ",
   "state": "Arizona",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 75000,
   "total": 743488,
   "keep": 2256512,
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   "alt_state_tax": 56250
  },
  {
   "abbr": "AR",
   "state": "Arkansas",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
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   "state_tax": 55420,
   "total": 723908,
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  },
  {
   "abbr": "CA",
   "state": "California",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 369185,
   "total": 1037673,
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  },
  {
   "abbr": "CO",
   "state": "Colorado",
   "gain": 3000000,
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   "niit": 106400,
   "fed": 668488,
   "state_tax": 132000,
   "total": 800488,
   "keep": 2199512,
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  },
  {
   "abbr": "CT",
   "state": "Connecticut",
   "gain": 3000000,
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   "niit": 106400,
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   "state_tax": 209650,
   "total": 878138,
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  },
  {
   "abbr": "DE",
   "state": "Delaware",
   "gain": 3000000,
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   "niit": 106400,
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   "state_tax": 196984,
   "total": 865472,
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  },
  {
   "abbr": "DC",
   "state": "District of Columbia",
   "gain": 3000000,
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   "niit": 106400,
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   "state_tax": 306525,
   "total": 975013,
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  },
  {
   "abbr": "FL",
   "state": "Florida",
   "gain": 3000000,
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   "niit": 106400,
   "fed": 668488,
   "state_tax": 0,
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   "alt_state_tax": null
  },
  {
   "abbr": "GA",
   "state": "Georgia",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 149700,
   "total": 818188,
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   "alt_state_tax": null
  },
  {
   "abbr": "HI",
   "state": "Hawaii",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
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   "state_tax": 217500,
   "total": 885988,
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  },
  {
   "abbr": "ID",
   "state": "Idaho",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
   "state_tax": 159000,
   "total": 827488,
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  },
  {
   "abbr": "IL",
   "state": "Illinois",
   "gain": 3000000,
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   "niit": 106400,
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   "state_tax": 148500,
   "total": 816988,
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   "alt_state_tax": null
  },
  {
   "abbr": "IN",
   "state": "Indiana",
   "gain": 3000000,
   "fed_income": 562088,
   "niit": 106400,
   "fed": 668488,
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