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States With No Corporate Income Tax

6 states

These states don't impose a traditional corporate income tax, though some levy gross receipts taxes.

2025 state ranking

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States With No Corporate Income Tax for the 2025 tax year
RankStateValue
1NevadaNV
GRTGRT 0.13%
2OhioOH
GRTGRT 0.26%
3South DakotaSD
Tax-FreeNo corp tax
4TexasTX
GRTGRT 0.75%
5WashingtonWA
GRTGRT 0.48%
6WyomingWY
Tax-FreeNo corp tax

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.