![Raynor de Best](https://cdn.statcdn.com/static/../CMS/contactperson/ERI1008_1707304431.png)
Comparison of the business tax climate between the 50 U.S. states in 2021
Taxes were relatively favorable in places like Wyoming and South Dakota in fiscal year 2021 - states that did not levy corporate or individual income tax. This according to a business tax climate score that tries not to determine how many taxes are collected or lists the state-by-state tax rates, but instead looks at the structure of taxes in each state in the United States. This is reflected in the four states of Wyoming, South Dakota, Alaska and Florida: These four states have the highest overall score, which comes about by a score of 10 - the highest available - for individual income tax and/or corporate income tax. According to the source, the lack of either of these two taxes reflects that these states have a competitive advantage against other states that do have this.