50-State Corporate Income Tax & Franchise Tax Directory
Compare state corporate income taxes, 0% corporate tax havens, gross receipts taxes (CAT / Margin Tax), and annual minimum franchise taxes (Updated for 2026).
| State | Corporate Income Tax Rate | Gross Receipts / Franchise Tax | Min Annual Tax | Entity Tax Rating |
|---|---|---|---|---|
| Wyoming | 0.0% (No Corporate Tax) | None | $60 (Annual Report) | 💎 Top Tier Haven |
| South Dakota | 0.0% (No Corporate Tax) | None (Bank franchise only) | $0 | 💎 Top Tier Haven |
| Nevada | 0.0% (No Corporate Tax) | 0.051% - 0.281% Commerce Tax (> $4M) | $350 (List of Officers) | 💎 Top Tier Haven |
| Texas | 0.0% (No Corporate Tax) | 0.375% - 0.75% Franchise Margin Tax (> $2.47M) | $0 (Under threshold) | 💎 Top Tier Haven |
| Washington | 0.0% (No Corporate Tax) | 0.471% - 1.5% Business & Occupation (B&O) | $0 | ✅ Low Tax / High B&O |
| North Carolina | 2.5% (Lowest Flat Rate) | 0.15% Franchise Tax ($200 min) | $200 | ✅ Ultra-Competitive |
| Delaware | 8.7% Corporate Income Tax | Franchise Tax ($175 - $200k max) | $175 | ⚖️ Preferred for VC / C-Corps |
| Florida | 5.5% (Exempts first $50k) | None | $150 | ✅ Business Friendly |
| Ohio | 0.0% (No Corporate Tax) | 0.26% Commercial Activity Tax (CAT > $3M) | $150 | ✅ Gross Receipts Only |
| Georgia | 5.39% Flat Rate | Graduated Net Worth Tax ($0 - $5k) | $0 | ✅ Competitive Flat |
| Arizona | 4.9% Flat Rate | None | $50 | ✅ Flat & Predictable |
| Utah | 4.65% Flat Rate | None | $100 | ✅ Competitive Flat |
| Colorado | 4.4% Flat Rate | None | $0 | ✅ Flat & Competitive |
| Indiana | 4.9% Flat Rate | None | $0 | ✅ Competitive Flat |
| Pennsylvania | 7.99% (Phasing down to 4.99%) | None | $0 | ⚠️ Phasing Down |
| California | 8.84% Corporate Income Tax | $800 Minimum Annual Franchise Tax | $800 | ⚠️ High Bracket + $800 Min |
| New York | 6.5% - 7.25% Corporate Tax | MTA Surcharge in NYC region | $25 | ⚠️ Moderate / High |
| Illinois | 9.5% (7.0% Corp + 2.5% Replacement) | Personal Property Replacement Tax | $0 | ⚠️ High Combined Bracket |
| New Jersey | 9.0% - 11.5% (High Bracket) | Corporation Business Tax (CBT) Surcharge | $500 | ⚠️ Highest Top Bracket |
| Minnesota | 9.8% Corporate Income Tax | Alternative Minimum Tax | $240 | ⚠️ High Bracket |