Province-to-state guides for Canadians moving south: how each state taxes income, property, and retirement accounts, and how that compares with the province you are leaving.
82 guides, each written by a CPA licensed in the US and Canada.
Alberta's flat 15% provincial rate is the lowest in Canada. Most Canada-to-US moves lower the tax bill. Most Canada-to-US moves lower the tax bill.
Cross-BorderAlberta is already the cheapest province in Canada to leave from a tax standpoint. The provincial rate tops out at a flat 15%, there is no PST.
Cross-BorderAlberta's combined top rate near 48% meets Michigan's flat 4.25%. Michigan runs a flat 4.25% with no brackets at all. Covers key rules, filing.
Cross-BorderAlberta's flat 15% provincial rate is the lowest in Canada, but New York City's layered income tax pushes the combined rate above what Alberta charges.
Cross-BorderAlberta and Texas are both marketed as low-tax jurisdictions: Alberta has no provincial sales tax (though it has provincial income tax).
Cross-BorderAlberta already runs the lightest provincial rate in Canada, no PST, just the 5% GST.
Cross-BorderYes, California taxes your RRSP growth every year.
Cross-BorderBC's combined top rate runs about 53.5%. Florida charges no state income tax. Florida charges 0% on personal income, of any kind, from any source.
Cross-BorderBC's combined top rate near 53.5% meets Michigan's flat 4.25%. British Columbia's combined federal and provincial top rate runs near 53.5%.
Cross-BorderBritish Columbia's combined federal and provincial top rate runs about 53.5%, with the provincial share alone reaching 20.5%.
Cross-BorderBritish Columbia's combined federal and provincial top rate runs near 53.5%, with the provincial share alone topping out at 20.5%.
Cross-BorderWashington has no income tax, but its 7% capital gains tax catches stock sales, RSU gains, and investment exits. Covers key rules, filing requirements,.
Cross-BorderAlabama's graduated income tax tops out at 5% on a low threshold, but a rare federal-tax deduction softens it.
Cross-BorderAlaska has no state income tax and no statewide sales tax, and residents get an annual Permanent Fund Dividend.
Cross-BorderArizona's 2.5% flat income tax is the lowest flat rate among states with an income tax. Popular with Canadian retirees and a growing tech hub.
Cross-BorderArkansas's top income tax rate has fallen to 3.9%, among the lowest graduated rates in the country, but combined sales tax can top 11%.
Cross-BorderCalifornia doesn't respect the treaty deferral on your RRSP, it taxes the growth every year you're a resident.
Cross-BorderColorado's flat 4.4% state income tax, unique TABOR refund, and growing tech corridor make it an increasingly common destination for Canadians.
Cross-BorderConnecticut runs a graduated income tax up to 6.99%, a pass-through entity tax that works around the federal SALT cap. Covers key rules, filing.
Cross-BorderDelaware runs a graduated income tax topping out at 6.6%, charges no sales tax at all, and has some of the lowest property taxes in the country.
Cross-BorderFlorida charges no state income tax, no state estate tax, and draws one of the largest Canadian expat communities in the US.
Cross-BorderGeorgia's state income tax is moving to a flat rate, Atlanta is a growing hub for Canadians, and the film industry draws short-term and permanent movers.
Cross-BorderHawaii's top state income tax rate is 11%, one of the steepest in the country. Add the highest cost of living in the US and a state estate tax.
Cross-BorderIdaho's flat 5.8% income tax, no local income taxes, and a growing Boise tech scene make it a real option for Canadians from Alberta and BC.
Cross-BorderIllinois has a flat 4.95% income tax, but Chicago adds no city income tax. A major corridor for Canadians in finance, consulting, and tech.
Cross-BorderIndiana's flat 3.05% state rate is one of the lowest in the country, but every county adds its own income tax on top. Covers key rules, filing.
Cross-BorderIowa finished phasing in a flat 3.9% income tax in 2026, replacing the old graduated system that ran as high as 8.53%. Covers key rules, filing.
Cross-BorderKansas taxes income on a three-bracket scale up to 5.7%, has no city earnings tax anywhere, and just exempted Social Security entirely.
Cross-BorderKentucky's flat 4% state rate looks simple until you hit the local occupational license tax that Louisville, Lexington, and Georgetown all charge on top.
Cross-BorderLouisiana just cut its income tax to a flat 3%, but the local sales tax stacking is among the highest in the country. Covers key rules, filing.
Cross-BorderMaine has graduated income tax up to 7.15%, no local income taxes, and a straight highway connection to New Brunswick. Covers key rules, filing.
Cross-BorderMaryland's state income tax looks modest on paper, eight brackets running from 2% to 5.75%, until you notice the second line on the return.
Cross-BorderMassachusetts taxes income at a flat 5%, plus a 4% surtax above $1 million. Boston draws Canadians in biotech, pharma, finance, and higher ed.
Cross-BorderMichigan's flat 4.25% income tax is simple, but Detroit's 2.4% city tax and the state's high property taxes change the math.
Cross-BorderMinnesota's top rate is 9.85%, among the highest in the US. Canadians still move here for Target, UnitedHealth, 3M, and Medtronic. Here's the real cost.
Cross-BorderMississippi's flat income tax is falling fast toward zero, sales tax runs a flat 7% statewide, and Keesler AFB, Ingalls Shipbuilding.
Cross-BorderMissouri's top income tax rate has fallen to about 4.8%, but Kansas City and St. Louis both add a 1% earnings tax on top.
Cross-BorderMontana sits directly south of the Alberta and BC border, close enough that Calgary and Lethbridge residents already treat it as a weekend drive.
Cross-BorderNebraska's top income tax rate is down to 5.84% and falling further, but property taxes run among the highest in the country.
Cross-BorderNevada has no income tax, no estate tax, and no inheritance tax. Popular with Canadian retirees, investors, and Reno's growing tech corridor.
Cross-BorderNew Hampshire has no tax on wages or business income, and as of 2025 no tax on interest and dividends either. Property tax is the tradeoff.
Cross-BorderNew Jersey's income tax is graduated from 1.4% to 10.75%, a lot of Canadians who say they're 'moving to New York' actually settle in New Jersey.
Cross-BorderNew Mexico charges a graduated state income tax that tops out at 5.9%, one of the more moderate rates among states that tax income.
Cross-BorderNew York's top state bracket only bites above $25 million; most high earners land in the 9.65% bracket instead.
Cross-BorderNorth Carolina's flat 4.5% income tax, no city tax, and growing tech hub in the Research Triangle make it a popular Canadian destination.
Cross-BorderNorth Dakota's 2023 and 2025 reforms pushed its state income tax to a flat 1.95%, close enough to zero for most working families.
Cross-BorderOhio has quietly become one of the friendlier states on paper for state income tax. After House Bill 33 collapsed the bottom brackets in 2023.
Cross-BorderOklahoma's top income tax rate is down to 4.75%, sales tax runs high with local add-ons, and there's no state estate tax.
Cross-BorderOregon has one of the highest state income tax rates in the country, and Portland stacks two more local taxes on top of it.
Cross-BorderPennsylvania runs a flat 3.07% state tax and exempts retirement income entirely, one of the friendliest setups in the country for a Canadian retiree.
Cross-BorderRhode Island taxes income at up to 5.99% across three brackets, with high property taxes and a low estate tax exemption.
Cross-BorderSouth Carolina is moving toward a flat 3.99% income tax, exempts a slice of retirement income, and draws Canadian retirees to Myrtle Beach, Hilton Head.
Cross-BorderSouth Dakota charges no state income tax, on wages, capital gains, retirement income, or business profits, and the prohibition is constitutional.
Cross-BorderTennessee has no state income tax at all, but its combined sales tax reaches 9.75%. Nashville's boom draws Canadians. Here's the cross-border tax picture.
Cross-BorderTexas has no state income tax, but Canadians moving there still face departure tax, treaty elections, and a first-year dual filing that needs planning.
Cross-BorderUtah's flat 4.65% income tax, no local income taxes, and the growing Silicon Slopes tech corridor are drawing Canadian tech workers and retirees alike.
Cross-BorderThe federal cross-border mechanics (departure tax, RRSP, FBAR) are the same as any Canada-to-US move; this page covers what's specific to Vermont.
Cross-BorderVirginia's graduated tax tops out at 5.75%, kicking in at just $17,000, and unlike Maryland next door, no county or city adds a piggyback tax on top.
Cross-BorderDC isn't a state, but it taxes like one, with graduated rates from 4% to 10.75% and no separate local or county layer on top.
Cross-BorderWashington charges no state income tax, but a 7% capital gains tax, high sales tax, and a B&O tax on business receipts change the math.
Cross-BorderWest Virginia has cut its income tax faster than almost any other state since 2023, and the top rate now sits at 5.12% with no local income tax anywhere.
Cross-BorderWisconsin's top rate is 7.65%, but the real story for many Canadians is Minnesota reciprocity and the Madison tech corridor. Here's the full picture.
Cross-BorderThe federal cross-border rules (departure tax, RRSP/TFSA, treaty positions, FBAR) apply the same as any Canada-to-US move.
Cross-BorderManitoba's top rate hits 17.4% above roughly $105,000, one of the steepest provincial bites at middle incomes.
Cross-BorderNew Brunswick carries one of the heaviest tax loads in Canada: a top combined marginal rate north of 52%, and 15% HST on almost everything you buy.
Cross-BorderNewfoundland and Labrador combines one of the country's steepest provincial tax curves with 15% HST, and a job market concentrated in offshore oil.
Cross-BorderThat load, combined with a job market anchored by a handful of large institutions in Halifax, sends shipbuilders, military families, healthcare workers.
Cross-BorderOntario's combined top rate (about 53.53%) and California's (about 50.3%) land closer together than most movers expect. Covers key rules, filing.
Cross-BorderFlorida levies no personal income tax, but the cost of the move lands on the Canadian side, on the way out. and it lands on the way out.
Cross-BorderMichigan's flat 4.25% income tax, Detroit-Windsor corridor, and the auto industry pipeline make it a natural cross-border move. Here's the tax picture.
Cross-BorderOntario's surtax-augmented top rate and New York City's layered income tax land surprisingly close to each other. Covers key rules, filing requirements,.
Cross-BorderOntario and Texas sit at opposite ends of the North American income tax spectrum. Ontario's combined federal-plus-provincial top rate runs around 53.53%.
Cross-BorderOntario's combined top rate runs about 53.53%. Ontario's combined federal-plus-provincial top rate runs about 53.53%. Covers key rules, filing.
Cross-BorderPrince Edward Island is the smallest province by population, so the raw number of Islanders moving to the US each year is small.
Cross-BorderQuebec's top rate near 53.31% and California's near 50.3% sit close enough that this move doesn't lower your income tax. The RRSP gets hit from both sides.
Cross-BorderQuebec carries the highest combined tax rate in Canada and its own tax authority. Florida charges neither state income tax nor QST.
Cross-BorderQuebec runs the only Canadian departure that closes through three separate tax authorities instead of two, and Michigan runs one of the few US states.
Cross-BorderMontreal to New York is one of the busiest francophone-to-US corridors there is, and it isn't a move from a high-tax place to a low-tax one.
Cross-BorderQuebec carries the highest combined rate in Canada at about 53.31%. Texas charges no state income tax. the highest of any province.
Cross-BorderQuebec requires a separate provincial return (TP-1), a separate set of slips (Relevé instead of T4/T5), and a separate assessment.
Cross-BorderQuebec's combined top rate near 53.31% drops to Washington's zero income tax.
Cross-BorderSaskatchewan's top provincial rate is 14.5%, its major employers already rotate staff through Texas and North Dakota. Covers key rules, filing.