States ranked by top corporate income tax rate, from highest to lowest.
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| Rank | State | Value |
|---|---|---|
| 1 | MinnesotaMN | 9.80% |
| 2 | IllinoisIL | 9.50% |
| 3 | AlaskaAK | 9.40% |
| 4 | New JerseyNJ | 9.00% |
| 5 | MaineME | 8.93% |
| 6 | CaliforniaCA | 8.84% |
| 7 | DelawareDE | 8.70% |
| 8 | VermontVT | 8.50% |
| 9 | District of ColumbiaDC | 8.25% |
| 10 | MarylandMD | 8.25% |
| 11 | MassachusettsMA | 8.00% |
| 12 | WisconsinWI | 7.90% |
| 13 | OregonOR | 7.60% |
| 14 | ConnecticutCT | 7.50% |
| 15 | New HampshireNH | 7.50% |
| 16 | New YorkNY | 7.25% |
| 17 | KansasKS | 7.00% |
| 18 | Rhode IslandRI | 7.00% |
| 19 | PennsylvaniaPA | 6.99% |
| 20 | MontanaMT | 6.75% |
| 21 | AlabamaAL | 6.50% |
| 22 | TennesseeTN | 6.50% |
| 23 | West VirginiaWV | 6.50% |
| 24 | HawaiiHI | 6.40% |
| 25 | MichiganMI | 6.00% |
| 26 | VirginiaVA | 6.00% |
| 27 | New MexicoNM | 5.90% |
| 28 | IdahoID | 5.80% |
| 29 | NebraskaNE | 5.58% |
| 30 | FloridaFL | 5.50% |
| 31 | IowaIA | 5.50% |
| 32 | LouisianaLA | 5.50% |
| 33 | GeorgiaGA | 5.39% |
| 34 | KentuckyKY | 5.00% |
| 35 | MississippiMS | 5.00% |
| 36 | South CarolinaSC | 5.00% |
| 37 | ArizonaAZ | 4.90% |
| 38 | IndianaIN | 4.90% |
| 39 | UtahUT | 4.65% |
| 40 | ColoradoCO | 4.40% |
| 41 | ArkansasAR | 4.30% |
| 42 | MissouriMO | 4.00% |
| 43 | OklahomaOK | 4.00% |
| 44 | North CarolinaNC | 2.50% |
| 45 | North DakotaND | 1.50% |
States ranked by top corporate income tax rate, from lowest to highest (excluding states with no corporate tax).
These states don't impose a traditional corporate income tax, though some levy gross receipts taxes.
States ranked by total annual LLC cost (filing fee + minimum tax), from most expensive to cheapest.
Data reflects 2025 tax year rates from the Tax Foundation and state revenue departments. Rankings are for general comparison only and may not reflect individual circumstances. Consult a tax professional for personalized advice.
