You would not be wrong to assume what Californians pay in taxes far exceed the national average, but considering Fresno’s lower cost of living, its tax burden is among the lowest.

A new study from travel website Upgraded Points calculates minimum income for a family of four to live comfortably and then uses U.S. Census Bureau data to analyze the average pre-tax and post-tax income. Analysts used 2025 Economic Policy Institute data to calculate income levels.

Where the statewide effective tax burden averaged 16.7% in California, ranking it No. 6 among states, Fresno’s average of 11.1% is 11th lowest among major metro areas, according to the website’s calculations.

“That translates to $11,420 in combined federal and state income taxes on a pre-tax income of $102,734 — the income level required for an adequate standard of living, which includes the cost of essentials such as housing, food, transportation, child care, health care, and other necessities,” the report stated.

Bay Area Cities at the Top of the Chart. Texas at the Bottom

Perhaps to little surprise, San Francisco, fewer than 200 miles away from Fresno, ranked the highest for tax burden, with families paying 20.1% on a nearly $200,000 income. On the other side of the bay, San Jose earned the No. 2 spot, with a 19.9% tax rate on $193,000 of income.

New York, San Diego, and Boston followed behind.

Texas cities claimed the lowest spots — with San Antonio and Houston families only paying 9.6% on incomes of less than $100,000.

President Donald Trump in his “Big Beautiful Bill” extended key provisions of his 2017 Tax Cuts and Jobs Act. The Big Beautiful Bill simultaneously preserved the increased standard deduction and expanded Child Tax Credit while keeping lower rates on high incomes and lowering corporate taxes.