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State business taxes, all states (2026)

Corporate income and gross receipts taxes, sales tax and the tax agency for every state and DC, with a guide for each.

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State	Entity-level business taxes	Sales tax	Tax agency
Alabama	Corporate income tax, about 6.5%. Business privilege tax and annual report for entities.	About 4% state rate	Alabama Department of Revenue
Alaska	Corporate income tax with a top rate of about 9.4%. Special taxes on oil and gas.	No state sales tax (local taxes)	Alaska Department of Revenue, Tax Division
Arizona	Corporate income tax, about 4.9%. Elective pass-through entity tax available.	About 5.6% state rate	Arizona Department of Revenue
Arkansas	Corporate income tax, graduated, top rate about 4.3%. Franchise tax on corporations.	About 6.5% state rate	Arkansas Department of Finance and Administration
California	Corporate income tax, about 8.84%. LLCs and S corporations owe a yearly minimum franchise tax ($800), and LLCs also pay a fee based on gross receipts. Elective pass-through entity tax available.	About 7.25% state rate	California Franchise Tax Board (income tax) and CDTFA (sales tax)
Colorado	Corporate income tax, about 4.4%. Elective pass-through entity tax available.	About 2.9% state rate	Colorado Department of Revenue
Connecticut	Corporation business tax, top rate about 7.5% plus a surtax for larger companies. A pass-through entity tax applies to most partnerships and S corporations.	About 6.35% state rate	Connecticut Department of Revenue Services
Delaware	Corporate income tax, about 8.7%, plus franchise tax and a gross receipts tax on many businesses. LLCs and LPs pay a flat annual tax ($300).	No sales tax (gross receipts tax instead)	Delaware Division of Revenue
District of Columbia	Corporate franchise tax, about 8.25%. Unincorporated businesses also pay an unincorporated business franchise tax.	About 6% state rate	DC Office of Tax and Revenue
Florida	Corporate income tax, about 5.5%, applies to C corporations. S corporations and most LLCs generally owe none.	About 6% state rate	Florida Department of Revenue
Georgia	Corporate income tax, about 5.1% (follows the individual rate). Net worth tax on corporations, with an annual cap. Elective pass-through entity tax available.	About 4% state rate	Georgia Department of Revenue
Hawaii	Corporate income tax with a top rate of about 6.4%.	About 4% state rate	Hawaii Department of Taxation
Idaho	Corporate income tax, about 5.3%. Elective pass-through entity tax available.	About 6% state rate	Idaho State Tax Commission
Illinois	Corporate income tax about 9.5% (7% income tax plus a 2.5% personal property replacement tax). Partnerships and S corporations pay a 1.5% replacement tax. Elective pass-through entity tax available. LLCs and corporations file an annual report with the Secretary of State.	About 6.25% state rate	Illinois Department of Revenue (MyTax Illinois)
Indiana	Corporate adjusted gross income tax, about 4.9%.	About 7% state rate	Indiana Department of Revenue
Iowa	Corporate income tax. Rates are being reduced, so check the current-year rate.	About 6% state rate	Iowa Department of Revenue
Kansas	Corporate income tax with a surtax above a threshold, about 7% at the top.	About 6.5% state rate	Kansas Department of Revenue
Kentucky	Corporate income tax, about 5%. Limited liability entity tax (LLET) on most entities.	About 6% state rate	Kentucky Department of Revenue
Louisiana	Corporate income tax, about 5.5%. Corporation franchise tax.	About 5% state rate	Louisiana Department of Revenue
Maine	Corporate income tax, graduated, about 8.93% at the top.	About 5.5% state rate	Maine Revenue Services
Maryland	Corporate income tax, about 8.25%. Elective pass-through entity tax available.	About 6% state rate	Comptroller of Maryland
Massachusetts	Corporate excise tax, about 8%, with a minimum tax. Pass-through entities may face a minimum excise.	About 6.25% state rate	Massachusetts Department of Revenue
Michigan	Corporate income tax, 6%. Elective pass-through entity tax available.	About 6% state rate	Michigan Department of Treasury
Minnesota	Corporate franchise tax, about 9.8%. Elective pass-through entity tax available.	About 6.88% state rate	Minnesota Department of Revenue
Mississippi	Corporate income tax, about 5%. The franchise tax is being phased out.	About 7% state rate	Mississippi Department of Revenue
Missouri	Corporate income tax, about 4%.	About 4.22% state rate	Missouri Department of Revenue
Montana	Corporate income tax, about 6.75%.	No state sales tax	Montana Department of Revenue
Nebraska	Corporate income tax. Rates are being reduced step by step, so check the current-year rate.	About 5.5% state rate	Nebraska Department of Revenue
Nevada	No corporate income tax. The Commerce Tax applies to gross revenue over a threshold, and the Modified Business Tax applies to wages paid.	About 6.85% state rate	Nevada Department of Taxation
New Hampshire	Business profits tax, about 7.5%, and a business enterprise tax of about 0.55% on a broad base.	No general sales tax	New Hampshire Department of Revenue Administration
New Jersey	Corporation business tax, about 9% to 11.5%. A business alternative income tax (BAIT) is available to pass-through entities.	About 6.62% state rate	New Jersey Division of Taxation
New Mexico	Corporate income tax, about 5.9%.	About 4.88% state rate	New Mexico Taxation and Revenue Department
New York	Corporate franchise tax, graduated up to about 7.25%. Elective pass-through entity tax available. A payroll mobility tax applies in the New York City area.	About 4% state rate	New York State Department of Taxation and Finance
North Carolina	Corporate income tax, about 2% for 2026. Franchise tax on corporations. Elective pass-through entity tax available.	About 4.75% state rate	North Carolina Department of Revenue
North Dakota	Corporate income tax, graduated, top rate about 4.31%.	About 5% state rate	North Dakota Office of State Tax Commissioner
Ohio	No corporate income tax. The Commercial Activity Tax (CAT) applies to gross receipts above a threshold.	About 5.75% state rate	Ohio Department of Taxation
Oklahoma	Corporate income tax, 4%. Franchise tax rules apply to some entities.	About 4.5% state rate	Oklahoma Tax Commission
Oregon	Corporate excise tax (about 7.6% at the top), a minimum tax based on sales, and the Corporate Activity Tax (CAT) on Oregon commercial activity above $1 million.	No sales tax	Oregon Department of Revenue
Pennsylvania	Corporate net income tax, about 7.49% for 2026, lowered each year. Pass-through entities file informational returns and withhold for nonresident owners.	About 6% state rate	Pennsylvania Department of Revenue
Rhode Island	Corporate income tax, 7%, with a minimum tax. Elective pass-through entity tax available.	About 7% state rate	Rhode Island Division of Taxation
South Carolina	Corporate income tax, 5%. Elective pass-through entity tax available.	About 6% state rate	South Carolina Department of Revenue
South Dakota	No corporate income tax and no individual income tax (a tax on banks and financial institutions applies).	About 4.2% state rate	South Dakota Department of Revenue
Tennessee	Excise tax of 6.5% on net earnings and a franchise tax based on net worth or property. Most LLCs, LPs and corporations are subject.	About 7% state rate	Tennessee Department of Revenue
Texas	No corporate or personal income tax. The Texas franchise (margin) tax applies to most entities above a revenue threshold, and a public information report is filed each year.	About 6.25% state rate	Texas Comptroller of Public Accounts
Utah	Corporate franchise and income tax, about 4.5%. Elective pass-through entity tax available.	About 6.1% state rate	Utah State Tax Commission
Vermont	Corporate income tax, graduated, about 8.5% at the top, and a minimum tax.	About 6% state rate	Vermont Department of Taxes
Virginia	Corporate income tax, 6%. Elective pass-through entity tax available.	About 5.3% state rate	Virginia Department of Taxation
Washington	No corporate or personal income tax. The Business and Occupation (B&O) tax applies to gross receipts, with different rates by activity.	About 6.5% state rate	Washington Department of Revenue
West Virginia	Corporate net income tax, 6.5%. Elective pass-through entity tax available.	About 6% state rate	West Virginia State Tax Department
Wisconsin	Corporate income and franchise tax, about 7.9%. Elective pass-through entity tax available.	About 5% state rate	Wisconsin Department of Revenue
Wyoming	No corporate or personal income tax. Corporations and LLCs pay a yearly license tax or annual report fee to the Secretary of State.	About 4% state rate	Wyoming Department of Revenue

General information only, for tax year 2026. Rates, forms and rules change and have many exceptions. Confirm with the state agency or contact us before you act. Rates are approximate. Entity-level taxes vary by business type and size.

Common questions

Which states have no corporate income tax?

Nevada, Ohio, South Dakota, Texas, Washington and Wyoming do not have a traditional corporate income tax. Several of them (Nevada, Ohio, Texas and Washington) use a gross receipts or margin tax instead. South Dakota and Wyoming have neither.

What is a pass-through entity tax?

An elective tax paid by an S corporation, partnership or LLC on behalf of its owners, offered by many states. It can help owners deduct state taxes at the business level despite the federal limit on personal state tax deductions. Whether it helps depends on the owners and the state.

When do I owe sales tax in another state?

Once your sales or transactions into a state pass its "economic nexus" threshold (commonly $100,000 in sales), or if you have a physical presence such as an employee, office or inventory. Then you generally must register, collect and file there.

Do I need to register in every state where I have employees?

Yes. Employees working in a state usually require withholding and unemployment insurance registration in that state, and sometimes local registrations too.

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