Do we really have to pay them? And we shouldn’t forget about state and local taxes. This list ranks the states on the basis of tax-friendliness (based on the state and local taxes as % of per capita income). New York takes the biggest piece (12.9%) and Alaska takes the smallest (6.3%). The national average is 10%. This list ranks the big cities on taxes. Bridgeport takes the most, and Cheyenne takes the least.