Total revenue raised from income taxes is currently around $3 trillion, and total imports into the US are also around $3 trillion, see chart below.

This means that tariffs would have to be at least 100% on all imported goods for tariffs to replace income taxes.

The challenge is that it is unclear what will happen to sales if all imported products double in price. Given higher prices result in lower sales, it may require as much as 200% tariffs on all imported goods for the total tariff revenue to replace income taxes.

In addition, such a scenario would also involve significantly higher prices of cars, computers, electronics, imported medicine, clothing, shoes, imported energy, etc. for US consumers.

The bottom line is that it is challenging to replace income taxes with tariffs, and higher tariffs will have implications for consumer prices and consumer demand for imported goods.