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πŸ’° Business Finance Pillar2026 Edition

Corporate Tax Rates: State-by-State Guide 2026

Structuring your entity accurately and choosing the right jurisdiction can save millions in corporate tax over the life of your business. Understand the difference between C-Corp double taxation, LLC pass-through entity structures, and state-level franchise taxes.

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Fact checked & verified by David Chen, CPA, Senior Tax Advisor

πŸ† States with 0% Corporate Income Tax

These jurisdictions do not levy a traditional corporate income tax, although they may impose gross receipts or franchise taxes instead (like Texas & Ohio).

πŸ“Š Flat Personal Tax States (Pass-Throughs)

If you operate an LLC or S-Corp, your profits pass through to your personal return. A flat state income tax rate offers simplicity and immense protection for high earners.

Arizona (2.5% flat)Colorado (4.4% flat)Idaho (5.8% flat)Illinois (4.95% flat)Indiana (3.05% flat)Kentucky (4% flat)Michigan (4.25% flat)North Carolina (4.5% flat)

Avoid Double Taxation Surprises

Our advanced Corporate Tax Calculator simulates the exact blended tax rate (Federal + State + Local apportionment) for your specific C-Corp revenue, ensuring you don't overpay the IRS.

Run the Corporate Tax Calculator β†’
πŸ’°

πŸ‡ΊπŸ‡Έ 50-State Corporate Tax Matrix

Quickly scan the maximum marginal corporate tax rate and personal income tax rate for pass-through entities across all 50 states.

Alabama Tax ProfileView Guide β†’
Corporate Tax
6.5%
Personal (Pass-Thru)
2% – 5%
Alaska Tax ProfileView Guide β†’
Corporate Tax
0% – 9.4%
Personal (Pass-Thru)
0%
Arizona Tax ProfileView Guide β†’
Corporate Tax
4.9%
Personal (Pass-Thru)
2.5% flat
Arkansas Tax ProfileView Guide β†’
Corporate Tax
1% – 5.3%
Personal (Pass-Thru)
2% – 4.4%
California Tax ProfileView Guide β†’
Corporate Tax
8.84%
Personal (Pass-Thru)
1% – 13.3%
Colorado Tax ProfileView Guide β†’
Corporate Tax
4.4%
Personal (Pass-Thru)
4.4% flat
Connecticut Tax ProfileView Guide β†’
Corporate Tax
7.5%
Personal (Pass-Thru)
3% – 6.99%
Delaware Tax ProfileView Guide β†’
Corporate Tax
8.7%
Personal (Pass-Thru)
0% – 6.6%
Florida Tax ProfileView Guide β†’
Corporate Tax
5.5%
Personal (Pass-Thru)
0%
Georgia Tax ProfileView Guide β†’
Corporate Tax
5.75%
Personal (Pass-Thru)
1% – 5.49%
Hawaii Tax ProfileView Guide β†’
Corporate Tax
4.4% – 6.4%
Personal (Pass-Thru)
1.4% – 11%
Idaho Tax ProfileView Guide β†’
Corporate Tax
5.8%
Personal (Pass-Thru)
5.8% flat
Illinois Tax ProfileView Guide β†’
Corporate Tax
9.5% (with surcharge)
Personal (Pass-Thru)
4.95% flat
Indiana Tax ProfileView Guide β†’
Corporate Tax
4.9%
Personal (Pass-Thru)
3.05% flat
Iowa Tax ProfileView Guide β†’
Corporate Tax
5.5% – 8.4%
Personal (Pass-Thru)
4.4% – 6%
Kansas Tax ProfileView Guide β†’
Corporate Tax
4% + 3% surtax
Personal (Pass-Thru)
3.1% – 5.7%
Kentucky Tax ProfileView Guide β†’
Corporate Tax
5%
Personal (Pass-Thru)
4% flat
Louisiana Tax ProfileView Guide β†’
Corporate Tax
3.5% – 7.5%
Personal (Pass-Thru)
1.85% – 4.25%
Maine Tax ProfileView Guide β†’
Corporate Tax
3.5% – 8.93%
Personal (Pass-Thru)
5.8% – 7.15%
Maryland Tax ProfileView Guide β†’
Corporate Tax
8.25%
Personal (Pass-Thru)
2% – 5.75%
Massachusetts Tax ProfileView Guide β†’
Corporate Tax
8%
Personal (Pass-Thru)
5% + 4% millionaire surtax
Michigan Tax ProfileView Guide β†’
Corporate Tax
6%
Personal (Pass-Thru)
4.25% flat
Minnesota Tax ProfileView Guide β†’
Corporate Tax
9.8%
Personal (Pass-Thru)
5.35% – 9.85%
Mississippi Tax ProfileView Guide β†’
Corporate Tax
5%
Personal (Pass-Thru)
0% – 5%
Missouri Tax ProfileView Guide β†’
Corporate Tax
4%
Personal (Pass-Thru)
2% – 4.95%
Montana Tax ProfileView Guide β†’
Corporate Tax
6.75%
Personal (Pass-Thru)
4.7% – 5.9%
Nebraska Tax ProfileView Guide β†’
Corporate Tax
5.58% – 7.25%
Personal (Pass-Thru)
2.46% – 5.84%
Nevada Tax ProfileView Guide β†’
Corporate Tax
0%
Personal (Pass-Thru)
0%
New Hampshire Tax ProfileView Guide β†’
Corporate Tax
7.5%
Personal (Pass-Thru)
0% (interest/dividends only)
New Jersey Tax ProfileView Guide β†’
Corporate Tax
6.5% – 11.5%
Personal (Pass-Thru)
1.4% – 10.75%
New Mexico Tax ProfileView Guide β†’
Corporate Tax
4.8% – 5.9%
Personal (Pass-Thru)
1.7% – 5.9%
New York Tax ProfileView Guide β†’
Corporate Tax
6.5% – 7.25%
Personal (Pass-Thru)
4% – 10.9%
North Carolina Tax ProfileView Guide β†’
Corporate Tax
2.5%
Personal (Pass-Thru)
4.5% flat
North Dakota Tax ProfileView Guide β†’
Corporate Tax
1.41% – 4.31%
Personal (Pass-Thru)
0% – 2.5%
Ohio Tax ProfileView Guide β†’
Corporate Tax
0% (CAT instead)
Personal (Pass-Thru)
0% – 3.5%
Oklahoma Tax ProfileView Guide β†’
Corporate Tax
4%
Personal (Pass-Thru)
0.25% – 4.75%
Oregon Tax ProfileView Guide β†’
Corporate Tax
6.6% – 7.6%
Personal (Pass-Thru)
4.75% – 9.9%
Pennsylvania Tax ProfileView Guide β†’
Corporate Tax
8.99% (reducing)
Personal (Pass-Thru)
3.07% flat
Rhode Island Tax ProfileView Guide β†’
Corporate Tax
7%
Personal (Pass-Thru)
3.75% – 5.99%
South Carolina Tax ProfileView Guide β†’
Corporate Tax
5%
Personal (Pass-Thru)
0% – 6.4%
South Dakota Tax ProfileView Guide β†’
Corporate Tax
0%
Personal (Pass-Thru)
0%
Tennessee Tax ProfileView Guide β†’
Corporate Tax
6.5%
Personal (Pass-Thru)
0%
Texas Tax ProfileView Guide β†’
Corporate Tax
0% (franchise tax)
Personal (Pass-Thru)
0%
Utah Tax ProfileView Guide β†’
Corporate Tax
4.65%
Personal (Pass-Thru)
4.65% flat
Vermont Tax ProfileView Guide β†’
Corporate Tax
6% – 8.5%
Personal (Pass-Thru)
3.35% – 8.75%
Virginia Tax ProfileView Guide β†’
Corporate Tax
6%
Personal (Pass-Thru)
2% – 5.75%
Washington Tax ProfileView Guide β†’
Corporate Tax
0% (B&O tax)
Personal (Pass-Thru)
0% (7% capital gains)
West Virginia Tax ProfileView Guide β†’
Corporate Tax
6.5%
Personal (Pass-Thru)
2.36% – 5.12%
Wisconsin Tax ProfileView Guide β†’
Corporate Tax
7.9%
Personal (Pass-Thru)
3.5% – 7.65%
Wyoming Tax ProfileView Guide β†’
Corporate Tax
0%
Personal (Pass-Thru)
0%

πŸ“– Corporate Tax Knowledge Base

Do not structure your business without mastering these fundamental tax concepts. Misunderstanding these terms can lead to significant IRS penalties.

Double TaxationA taxation principle where corporate income is taxed at both the corporate level and again...Pass-Through TaxationA business structure where the entity itself is not taxed; instead, profits and losses "pa...Capital Gains TaxA tax on the profit from the sale of a capital asset such as stocks, bonds, real estate, o...