GeraJobs / US Real Pay Index / Lawyers
Best States to Be a Lawyers
After 2025 state income tax and 2024 cost of living, a lawyers salary goes furthest in New York — a $207,860 BLS median worth $182,019 in real terms (Gera US Real Pay Index 137.3).
Which US states are best for a lawyers after cost of living and tax?
For a lawyers, the Gera US Real Pay Index ranks New York #1: a $207,860 BLS median becomes $182,019 in cost-of-living-and-tax-adjusted terms (index 137.3). Mississippi ranks last ($101,734, index 76.8). Real BLS OEWS May 2025 across 51 states; re-dated annually.
Gera US Real Pay Index
New York ranks #1 of 51 states for a lawyers. Index 100 = the average state; 137.3 means pay goes 37.3% further after tax and cost of living.
How this is calculatedLawyers — real pay by state (best first)
| # | State | BLS median | State tax | Cost (RPP) | Real pay | Index |
|---|---|---|---|---|---|---|
| 1 | New York | $207,860 | $11,423 | 107.9 | $182,019 | 137.3 |
| 2 | District of Columbia | $195,190 | $13,716 | 109.9 | $165,125 | 124.6 |
| 3 | Delaware | $173,510 | $10,111 | 99.8 | $163,714 | 123.5 |
| 4 | California | $195,080 | $14,021 | 110.7 | $163,529 | 123.4 |
| 5 | Massachusetts | $176,680 | $8,614 | 105.8 | $158,917 | 119.9 |
| 6 | Texas | $154,200 | — | 97.1 | $158,876 | 119.9 |
| 7 | Colorado | $168,520 | $6,755 | 103.1 | $156,974 | 118.4 |
| 8 | Virginia | $167,210 | $8,815 | 101.1 | $156,666 | 118.2 |
| 9 | Pennsylvania | $157,180 | $4,825 | 97.6 | $156,146 | 117.8 |
| 10 | Illinois | $160,800 | $7,819 | 100.0 | $153,046 | 115.5 |
| 11 | Nevada | $150,510 | — | 100.0 | $150,542 | 113.6 |
| 12 | Connecticut | $163,600 | $7,666 | 103.6 | $150,501 | 113.5 |
| 13 | Tennessee | $136,180 | — | 91.9 | $148,231 | 111.8 |
| 14 | Minnesota | $155,140 | $9,409 | 98.6 | $147,768 | 111.5 |
| 15 | Alaska | $149,940 | — | 102.4 | $146,484 | 110.5 |
| 16 | Washington | $154,130 | — | 107.0 | $144,029 | 108.7 |
| 17 | Alabama | $131,970 | $6,334 | 88.8 | $141,446 | 106.7 |
| 18 | Missouri | $133,450 | $5,391 | 90.8 | $141,008 | 106.4 |
| 19 | New Jersey | $161,430 | $8,093 | 108.8 | $140,928 | 106.3 |
| 20 | Ohio | $131,020 | $3,035 | 92.8 | $137,953 | 104.1 |
| 21 | Iowa | $123,550 | $4,655 | 87.8 | $135,474 | 102.2 |
| 22 | Georgia | $134,830 | $6,621 | 96.3 | $133,145 | 100.4 |
| 23 | Indiana | $126,860 | $3,776 | 93.3 | $131,882 | 99.5 |
| 24 | Rhode Island | $138,960 | $5,042 | 102.3 | $130,933 | 98.8 |
| 25 | Arizona | $134,260 | $2,882 | 100.7 | $130,495 | 98.4 |
| 26 | North Carolina | $127,710 | $4,886 | 94.3 | $130,212 | 98.2 |
| 27 | Michigan | $130,520 | $5,301 | 96.2 | $130,143 | 98.2 |
| 28 | Wisconsin | $126,760 | $5,566 | 94.1 | $128,800 | 97.2 |
| 29 | Florida | $133,180 | — | 103.4 | $128,783 | 97.2 |
| 30 | Utah | $132,830 | $6,044 | 98.9 | $128,243 | 96.8 |
| 31 | Maryland | $139,110 | $6,379 | 105.0 | $126,460 | 95.4 |
| 32 | New Mexico | $119,680 | $4,587 | 92.2 | $124,813 | 94.2 |
| 33 | Vermont | $127,310 | $6,021 | 98.0 | $123,818 | 93.4 |
| 34 | Oregon | $138,210 | $11,409 | 103.4 | $122,678 | 92.6 |
| 35 | South Carolina | $120,310 | $5,852 | 93.7 | $122,090 | 92.1 |
| 36 | North Dakota | $106,880 | $846 | 89.0 | $119,194 | 89.9 |
| 37 | Nebraska | $109,170 | $4,581 | 90.1 | $116,078 | 87.6 |
| 38 | New Hampshire | $120,810 | — | 104.2 | $115,979 | 87.5 |
| 39 | South Dakota | $102,040 | — | 88.6 | $115,188 | 86.9 |
| 40 | Louisiana | $104,100 | $2,748 | 88.2 | $114,902 | 86.7 |
| 41 | Kansas | $106,650 | $5,151 | 90.1 | $112,691 | 85.0 |
| 42 | Oklahoma | $103,060 | $4,358 | 87.8 | $112,362 | 84.8 |
| 43 | Maine | $113,120 | $6,139 | 97.0 | $110,233 | 83.2 |
| 44 | West Virginia | $102,420 | $4,002 | 89.5 | $109,968 | 83.0 |
| 45 | Arkansas | $98,880 | $3,648 | 86.9 | $109,542 | 82.6 |
| 46 | Kentucky | $101,550 | $3,931 | 90.2 | $108,274 | 81.7 |
| 47 | Wyoming | $100,130 | — | 92.7 | $108,026 | 81.5 |
| 48 | Hawaii | $124,990 | $7,969 | 110.0 | $106,430 | 80.3 |
| 49 | Montana | $103,720 | $4,981 | 94.6 | $104,325 | 78.7 |
| 50 | Idaho | $103,400 | $4,768 | 95.5 | $103,286 | 77.9 |
| 51 | Mississippi | $91,690 | $3,229 | 87.0 | $101,734 | 76.8 |
"Real pay" = BLS median − 2025 state income tax, divided by the state's 2024 BEA cost of living (US = 100). Only the 51 states for which BLS publishes a median for this occupation are ranked; suppressed cells are excluded, never set to zero.
Where does your salary go furthest?
Enter a salary and a state. We adjust for 2025 state income tax and the 2024 BEA cost of living to show your real, purchasing-power-equivalent pay — then rank every state.
In New York, a $207,860 salary is worth about $171,610 in cost-of-living-and-tax-adjusted terms.
State income tax $22,657 (≈ top marginal 10.90% (upper bound)) · take-home $185,203 · BEA cost of living 107.9 (US = 100).
The same salary goes furthest in South Dakota — worth $234,642, a $63,032 gain over New York.
| # | State | Real value | Cost (RPP) |
|---|---|---|---|
| 1 | South Dakota | $234,642 | 88.6 |
| 2 | Arkansas | $229,768 | 86.9 |
| 3 | Louisiana | $228,581 | 88.2 |
| 4 | Mississippi | $228,531 | 87.0 |
| 5 | Iowa | $227,845 | 87.8 |
| 6 | North Dakota | $227,817 | 89.0 |
| 7 | Tennessee | $226,254 | 91.9 |
| 8 | Oklahoma | $225,387 | 87.8 |
| 9 | Wyoming | $224,250 | 92.7 |
| 10 | Alabama | $222,315 | 88.8 |
| 11 | Kentucky | $221,326 | 90.2 |
| 12 | West Virginia | $221,059 | 89.5 |
Estimate only. State income tax is approximated from each state's 2025 flat rate (or top marginal rate as an upper bound for graduated states) and ignores federal tax, deductions and credits. The pre-published occupation and state pages use exact 2025 bracket math. Cost of living is the 2024 BEA Regional Price Parity (All Items).
Lawyers — real pay FAQ
- What is the best state to be a lawyers?
- By the Gera US Real Pay Index, New York is the best state for a lawyers: a BLS median of $207,860 is worth $182,019 after the 2025 state income tax ($11,423) and the 2024 BEA cost-of-living adjustment (RPP 107.9), an index of 137.3 where the average state is 100.
- Does the highest-paying state also leave you best off?
- Not necessarily. New York has the highest headline BLS median for a lawyers at $207,860, but after state tax and cost of living it ranks #1 of 51 on real pay (index 137.3). That gap is exactly what the Gera US Real Pay Index reveals.
- Where does a lawyers salary go least far?
- Mississippi ranks last of 51 states for a lawyers: a $91,690 BLS median is worth only $101,734 after tax and cost of living (index 76.8). Higher local prices and/or income tax less far than the national average erode the headline pay.
Compare other occupations
- Home Health and Personal Care AidesWashington
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- General and Operations ManagersSouth Dakota
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- CashiersWashington
- Laborers and Freight, Stock, and Material Movers, HandNorth Dakota
- Stockers and Order FillersWyoming
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- Office Clerks, GeneralNorth Dakota
- Waiters and WaitressesVermont
- Janitors and Cleaners, Except Maids and Housekeeping CleanersWashington
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Related on GeraJobs
- Gera US Real Pay Index — all states ranked — and how the index is calculated.
- Methodology — the exact BLS + BEA + tax computation.
- Browse US jobs with salary ranges — roles hiring now.
Sources: U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OEWS) (May 2025 state estimates, US federal public domain); U.S. Bureau of Economic Analysis — Regional Price Parities (All Items), by state (2024 (US = 100)); Tax Foundation — 2025 State Individual Income Tax Rates and Brackets. The Gera US Real Pay Index for a lawyers is computed by GeraJobs from these figures; no figure is modelled or interpolated.