The Remote Obligations and Mobility Index

Read the Report: The Remote Obligations and Mobility IndexPress Release: Which States are Best for Remote Workers?Download the 2023 ROAM Index (PDF)
Graphic: Full ROAM Data Table
Top 10 and Bottom 10 States For Remote Workers


The National Taxpayers Union Foundation has released the first annual Remote Obligations And Mobility (ROAM) Index, a ranking of how every state treats remote workers. The ROAM Index analyzes all states and the District of Columbia according to how their tax and regulatory rules treat remote workers. While the states that come out best in the ROAM rankings are those with no income tax, there are lots of other things that states can do to make their policy environments friendlier to remote workers.

Read the report here, or click below to read how your state performs on the remote worker index.

Alabama | AlaskaArizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | HawaiiIdahoIllinois | Indiana | IowaKansas | Kentucky | Louisiana | MaineMaryland | MassachusettsMichigan | Minnesota | MississippiMissouri | Montana | Nebraska | Nevada | New HampshireNew Jersey | New Mexico | New YorkNorth Carolina | North DakotaOhioOklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South DakotaTennesseeTexas | Utah | VermontVirginia | Washington | West Virginia | Wisconsin | Wyoming