New Report: Which States Are Best for Remote Workers?

In a landscape reshaped by the rise of remote work, the Remote Obligations and Mobility (ROAM) Index has unveiled the best states for remote workers in terms of tax treatment. This comprehensive index, designed to assess the tax-friendly environments for remote workers, has unveiled this year’s rankings:



The ROAM Index evaluates states based on various criteria, including state income tax rates, filing thresholds, reciprocity agreements and other factors influencing the financial well-being of remote workers. These top-ranked states not only offer enticing tax incentives but also provide a high quality of life and ample resources for remote professionals to thrive.

“As remote work continues to redefine the modern workforce, it’s crucial to recognize the states that offer favorable tax treatment for remote workers,” said Andrew Wilford, NTUF’s Interstate Commerce Initiative Director and author of the ROAM Index. “Our aim with the index is to empower remote professionals by providing insights into states that not only support their work but also enable them to maximize their earnings and lifestyle choices.”

Remote work has experienced unprecedented growth, and with the flexibility it provides, individuals seek locations that not only accommodate their professional needs but also offer financial advantages. The ROAM Index aims to guide these decisions by shedding light on states that align with the best policy environment for remote workers.

This year’s report comes with concrete steps that states can make to be more hospitable to remote workers. As the 2024 ROAM index says:

States cannot keep their heads in the sand and pretend that the economy is not changing. Tax policies play a major factor in residency decisions, and remote work appears to be accelerating preexisting trends of taxpayers moving away from states with punitive tax codes and towards greener pastures. States can either resist the trend and bleed taxpayers, or embrace it and work to become competitive.

The full report and details on the methodology used to assess states’ tax treatment for remote workers are available at

For media inquiries or further information, please contact NTUF Vice President of Communications Kevin Glass at 703-299-8670 or at