Answers · current to September 2026

The United States, for a high earner.

16 American addresses on the board, ranked by what $1,000,000 of income keeps. Federal tax is the same at every one of them, so the spread is the state.

In short, current to September 2026

  • 16 of the 100 addresses on the Patrician.ch board are in the United States, in 6 states.
  • 6 of them levy no state income tax, in Florida and Texas: Naples, Bal Harbour, Boca Raton, Palm Beach, Miami and Austin. Each keeps $674K of $1,000,000, an effective 33% of federal tax alone.
  • The highest bill on the list is Maui, at an effective 44%. On $1,000,000 that is $110K a year more than a no-state-tax address, $1.1M over 10 years.
  • Capital gains run from 24% in Naples to 37% in San Francisco, federal and state together.
  • Moving between states changes only the state line. Federal tax follows a US taxpayer to every address on this list.
  • Figures are current to September 2026.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Where should a high earner live in the US, 2026, patrician.ch/answers/where-should-high-earners-live-in-the-us/, September 2026.

Ranked

The top 10 in the United States, on $1,000,000.

Effective income tax on $1,000,000 for a single filer, federal and state together.

01
Naples 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
02
Bal Harbour 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
03
Boca Raton 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
04
Palm Beach 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
05
Miami 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
06
Austin 🇺🇸 United States$6.7M kept over 10 years, 24% on gains
33%
07
Aspen 🇺🇸 United States$6.3M kept over 10 years, 28% on gains
37%
08
The Hamptons 🇺🇸 United States$6.1M kept over 10 years, 36% on gains
39%
09
New York 🇺🇸 United States$5.7M kept over 10 years, 36% on gains
43%
10
Montecito 🇺🇸 United States$5.7M kept over 10 years, 37% on gains
43%
Questions

The short answers.

Where should a high earner live in the US in 2026?

Naples leads the American addresses on the Patrician.ch board, one of 6 with no state income tax.

On $1,000,000 each of them keeps $674K. Among them the order is set by safety, schools, sun and cost.

Which US states have no income tax for a high earner?

On the board, Florida and Texas. Naples, Bal Harbour, Boca Raton, Palm Beach, Miami and Austin sit in them.

Every other American address adds a state income tax on top of federal.

How much more does California cost a high earner than Florida?

$104K a year on $1,000,000, the gap between San Francisco and a Florida address on the board.

Over 10 years that is $1.0M, before capital gains. The highest bill on the board is Maui, at 44%.

Does moving states reduce federal tax?

No. Federal income tax is the same at every American address on the board.

A move between states changes only the state line. Leaving the United States is a different question, covered on the world ranking.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.

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