Subnational coverage
United States state and provincial taxes
Seeded jurisdiction profiles for United States. This route pattern supports both country indexes and individual state detail pages at /states/{country-code}-{state-code}.
Country
United States
Seed jurisdictions
50
AL
Alabama
Alabama corporate income tax at 6.5 percent plus business privilege tax.
AK
Alaska
Alaska corporate income tax progressive up to 9.4 percent.
AZ
Arizona
Arizona corporate income tax at 4.9 percent.
AR
Arkansas
Arkansas corporate income tax tops at 4.8 percent with scheduled reductions.
CA
California
California generally taxes C corporations at 8.84% and also imposes an $800 minimum franchise tax in many cases.
CO
Colorado
Corporate income tax at the same 4.4 percent flat rate.
CT
Connecticut
Connecticut Corporation Business Tax at 7.5 percent plus surtax on certain large corporations.
DE
Delaware
Delaware has a corporate income tax and a separate annual LLC tax regime that matters to formation-state comparisons.
FL
Florida
Florida imposes a corporate income/franchise tax on corporations and entities taxed as corporations. The current published rate is 5.5% for taxable years beginning on or after January 1, 2022.
GA
Georgia
Corporate tax follows the same scheduled rate reductions as personal income tax.
HI
Hawaii
Hawaii corporate income tax tops at 6.4 percent.
ID
Idaho
Idaho corporate income tax at the same 5.8 percent flat rate.
IL
Illinois
Combined effective corporate rate includes 7.0 percent income tax plus 2.5 percent Personal Property Replacement Tax (PPRT).
IN
Indiana
Indiana corporate adjusted gross income tax at 4.9 percent.
IA
Iowa
Iowa corporate income tax flat rate of 7.1 percent with scheduled reductions.
KS
Kansas
Kansas corporate income tax includes 4 percent normal tax plus 3 percent surtax on income above $50,000.
KY
Kentucky
Kentucky corporate income tax at 5 percent.
LA
Louisiana
Louisiana corporate income tax restructured to a flat 5.5 percent in 2025.
ME
Maine
Maine corporate income tax tops at 8.93 percent.
MD
Maryland
Maryland corporate income tax at 8.25 percent.
MA
Massachusetts
Massachusetts corporate excise combines an income measure (8 percent) and a net worth or property measure.
MI
Michigan
Michigan Corporate Income Tax (CIT) applies at 6 percent to most C corporations.
MN
Minnesota
Minnesota corporate income tax at 9.8 percent plus minimum fee on certain corporations.
MS
Mississippi
Mississippi corporate income tax tops at 5 percent.
MO
Missouri
Missouri corporate income tax at 4.0 percent.
MT
Montana
Montana corporate income tax at 6.75 percent.
NE
Nebraska
Nebraska corporate income tax at 5.84 percent with scheduled reductions.
NV
Nevada
Nevada has no corporate income tax but imposes a Commerce Tax on gross receipts above $4 million and a Modified Business Tax on payroll.
NH
New Hampshire
Business Profits Tax at 7.5 percent plus Business Enterprise Tax at 0.55 percent on enterprise value tax base.
NJ
New Jersey
Corporation Business Tax has progressive rates up to 11.5 percent including a temporary surcharge for large corporations.
NM
New Mexico
New Mexico corporate income tax at 5.9 percent.
NY
New York
Article 9-A franchise tax on business income with multiple bases; small business and qualified manufacturer rates may apply.
NC
North Carolina
Corporate tax rate is scheduled to phase down to zero by 2030.
ND
North Dakota
North Dakota corporate income tax tops at 4.31 percent.
OH
Ohio
Ohio repealed its corporate franchise tax; the Commercial Activity Tax (CAT) applies to gross receipts.
OK
Oklahoma
Oklahoma corporate income tax at 4 percent.
OR
Oregon
Oregon corporate excise tax at 7.6 percent (with a minimum tax). The Corporate Activity Tax (CAT) at 0.57 percent of receipts above $1 million also applies.
PA
Pennsylvania
Corporate Net Income Tax (CNIT) at a rate that is scheduled to phase down to 4.99 percent by 2031.
RI
Rhode Island
Rhode Island corporate income tax at 7 percent.
SC
South Carolina
South Carolina corporate income tax at 5 percent.
SD
South Dakota
South Dakota has no corporate income tax but imposes a bank franchise tax on financial institutions.
TN
Tennessee
Excise tax at 6.5 percent on net earnings, separate from franchise tax on net worth.
TX
Texas
Texas does not use a traditional corporate income tax. It generally imposes a franchise tax and annual information reporting obligations on taxable entities.
UT
Utah
Utah corporate franchise tax at 4.55 percent (matching individual rate).
VT
Vermont
Vermont corporate income tax tops at 8.5 percent.
VA
Virginia
Virginia corporate income tax is a flat 6 percent.
WA
Washington
Washington has no corporate income tax but imposes a Business and Occupation (B&O) tax on gross receipts.
WV
West Virginia
West Virginia corporate net income tax at 6.5 percent.
WI
Wisconsin
Wisconsin corporate income tax at 7.9 percent.
WY
Wyoming
Wyoming does not impose a traditional state corporate income tax, which is one reason it appears so often in low-cost formation comparisons.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.