The most expensive burritos are found in states with high personal income tax rates, while the least expensive burritos are found in states with low personal income tax rates.
Americans for Tax Reform compared the state personal income tax rates of the top 20 most expensive burrito locations vs. the state personal income tax rates of the 20 least expensive burrito locations.
Key Finding:
9.7% — Average state top personal income tax rate of the states containing the 20 most expensive burrito locations.
3.6% — Average state top personal income tax rate of the states containing the 20 least expensive burrito locations.
The source for the burrito pricing data is the Chipotle Index at the Burrito Economics website (Figure 3). The Chipotle Index provides pricing data for 125 cities nationwide. The source for the tax rates is ATR’s 2026 state tax map.
$13.31 — Average price of a burrito in the 20 most expensive burrito locations.
$11.04 — Average price of a burrito in the 20 least expensive burrito locations.
State top personal income tax rates and prices for the top 20 most expensive burrito locations:
| City and State | Burrito Price | State Top Personal Income Tax Rate |
| Brooklyn, NY | $15.75 | 10.9% |
| Manhattan, NY | $14.75 | 10.9% |
| Santa Monica, CA | $14.09 | 13.3% |
| White Plains, NY | $13.95 | 10.9% |
| Washington, DC | $13.85 | 10.75% |
| Yonkers, NY | $13.75 | 10.9% |
| San Francisco, CA | $13.45 | 13.3% |
| Bakersfield, CA | $13.45 | 13.3% |
| Jersey City, NJ | $13.25 | 10.75% |
| Oakland, CA | $13.00 | 13.3% |
| Chicago, IL | $12.95 | 4.95% |
| Berkeley, CA | $12.95 | 13.3% |
| Newark, NJ | $12.95 | 10.75% |
| West Hollywood, CA | $12.85 | 13.3% |
| Miami, FL | $12.75 | 0% |
| Cambridge, MA | $12.55 | 9% |
| Indianapolis, IN | $12.55 | 2.95% |
| Columbus, OH | $12.50 | 2.75% |
| Long Beach, CA | $12.45 | 13.3% |
| Naperville, IL | $12.45 | 4.95% |
State top personal income tax rates and prices for the top 20 least expensive burrito locations:
| City and State | Burrito Price | State Top Personal Income Tax Rate |
| Chattanooga, TN | $11.25 | 0% |
| Mobile, AL | $11.25 | 5% |
| Little Rock, AR | $11.25 | 3.7% |
| Oklahoma City, OK | $11.25 | 4.5% |
| Charleston, WV | $11.25 | 4.82% |
| Jacksonville, FL | $11.15 | 0% |
| Baton Rouge, LA | $11.15 | 3% |
| Montgomery, AL | $11.15 | 5% |
| Jackson, MS | $11.15 | 4% |
| Hattiesburg, MS | $11.15 | 4% |
| Fayetteville, AR | $11.15 | 3.7% |
| Tulsa, OK | $11.15 | 4.5% |
| Boise, ID | $11.15 | 5.3% |
| Tupelo, MS | $11.05 | 4% |
| Philadelphia, PA | $10.95 | 3.07% |
| Tallahassee, FL | $10.95 | 0% |
| San Jose, CA | $10.75 | 13.3% |
| Denver, CO | $10.65 | 4.25% |
| Houston, TX | $10.45 | 0% |
| El Paso, TX | $10.45 | 0% |