States ranked by top corporate income tax rate, from lowest to highest (excluding states with no corporate tax).
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| Rank | State | Value |
|---|---|---|
| 1 | North DakotaND | 1.50% |
| 2 | North CarolinaNC | 2.50% |
| 3 | MissouriMO | 4.00% |
| 4 | OklahomaOK | 4.00% |
| 5 | ArkansasAR | 4.30% |
| 6 | ColoradoCO | 4.40% |
| 7 | UtahUT | 4.65% |
| 8 | ArizonaAZ | 4.90% |
| 9 | IndianaIN | 4.90% |
| 10 | KentuckyKY | 5.00% |
| 11 | MississippiMS | 5.00% |
| 12 | South CarolinaSC | 5.00% |
| 13 | GeorgiaGA | 5.39% |
| 14 | FloridaFL | 5.50% |
| 15 | IowaIA | 5.50% |
| 16 | LouisianaLA | 5.50% |
| 17 | NebraskaNE | 5.58% |
| 18 | IdahoID | 5.80% |
| 19 | New MexicoNM | 5.90% |
| 20 | MichiganMI | 6.00% |
| 21 | VirginiaVA | 6.00% |
| 22 | HawaiiHI | 6.40% |
| 23 | AlabamaAL | 6.50% |
| 24 | TennesseeTN | 6.50% |
| 25 | West VirginiaWV | 6.50% |
| 26 | MontanaMT | 6.75% |
| 27 | PennsylvaniaPA | 6.99% |
| 28 | KansasKS | 7.00% |
| 29 | Rhode IslandRI | 7.00% |
| 30 | New YorkNY | 7.25% |
| 31 | ConnecticutCT | 7.50% |
| 32 | New HampshireNH | 7.50% |
| 33 | OregonOR | 7.60% |
| 34 | WisconsinWI | 7.90% |
| 35 | MassachusettsMA | 8.00% |
| 36 | District of ColumbiaDC | 8.25% |
| 37 | MarylandMD | 8.25% |
| 38 | VermontVT | 8.50% |
| 39 | DelawareDE | 8.70% |
| 40 | CaliforniaCA | 8.84% |
| 41 | MaineME | 8.93% |
| 42 | New JerseyNJ | 9.00% |
| 43 | AlaskaAK | 9.40% |
| 44 | IllinoisIL | 9.50% |
| 45 | MinnesotaMN | 9.80% |
States ranked by top corporate income tax rate, from highest to lowest.
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 cheapest to most expensive.
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.
