Exit Tax Map Press Kit: Key Facts, Data and How to Cite (2026)

The Exit Tax Map is a free, dated 2026 dataset: what a single seller keeps after federal, 3.8% and state tax on a $1M, $3M or $10M business sale, in all 50 states and DC. Use any number below with a link to the source page. Computed October 18, 2026.

Key facts for reporters

On a $3 million business sale a single seller pays $668,488 in the nine states with no state tax on the gain and $1,037,673 in California: a $369,185 gap.
At $1 million the gap between the cheapest and costliest state is $103,185; at $10 million it is $1,300,185.
Washington ranks 7 of 51 on a $10 million sale ($3,267,966).
Federal income tax plus the 3.8% NIIT is $668,488 on $3 million in every state.
California takes $369,185 on a $3 million sale; Texas takes $0.

Data and embeds

The Exit Tax Map (sortable tables, sources per state)
CSV and JSON
50-state ranking on a $3M sale
What You Keep calculator (embeddable)
Changelog

Quotes from Hans Goldstein, EA

The federal bill on a $10 million business sale is the same $2,334,488 in every state. Where the business sits decides the rest: a California seller pays $1,300,185 in state tax and a Texas seller pays $0.
Hans Goldstein, Enrolled Agent (admitted to practice before the IRS), Big Sale Tax

A $3 million sale paid in five yearly payments leaves the seller $182,048 better off in Texas and $272,897 better off in California than one payment at closing, because each year's gain is taxed in lower brackets.
Hans Goldstein, Enrolled Agent (admitted to practice before the IRS), Big Sale Tax

Most states tax a business sale as plain capital gain, but New Mexico, Ohio and Oklahoma have rules written for selling an in-state business, and Oklahoma's can bring the state tax to $0.
Hans Goldstein, Enrolled Agent (admitted to practice before the IRS), Big Sale Tax

Washington has no wage tax, yet a $10 million sale there owes $933,478 in state tax, 7th highest of 51, because the 7% capital gains tax adds 2.9% above $1 million of gain.
Hans Goldstein, Enrolled Agent (admitted to practice before the IRS), Big Sale Tax

This is education, not advice. The table assumes one filer, one asset sale and no other income, so a real sale lands somewhere different once its own facts are in.
Hans Goldstein, Enrolled Agent (admitted to practice before the IRS), Big Sale Tax

How to cite

Goldstein, Hans. "The Exit Tax Map: what you keep selling a business, by state (2026)." Big Sale Tax, October 18, 2026. https://bigsaletax.com/data/exit-tax-map-by-state/

Method in three lines

Single filer, asset sale of an operating business owned over five years, all gain long-term, no other income. Federal rules from IRS Rev. Proc. 2025-32 and IRC 1411. State rules checked against each state's own forms and statutes (61 source checks, dated). Full method: Exit Tax Map.

Contact

Hans Goldstein, EA. [email protected] · 213-340-2018. Interviews and state-specific numbers on request.

Assumptions: single filer, asset sale of an operating business owned over five years in the home state, all gain long-term capital gain, no other income, 2026 law, federal standard deduction $16,100, no local taxes. Every state rule is dated and linked in the Exit Tax Map.

Run my numbers with Hans: book a scope call

Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. He is not a CPA or attorney. Education only, not tax or legal advice for your situation.

Exit Tax Map press kit