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
5
CA
California
California generally taxes C corporations at 8.84% and also imposes an $800 minimum franchise tax in many cases.
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.
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.
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.