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State corporate income tax rates (2026)

The top state corporate income tax rate in each state, and whether it is flat or graduated.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Rules have exceptions; open your state for details and the law it comes from.

11.5%Highest: New Jersey
6.5%Middle state: Tennessee
2%Lowest: North Carolina
51states and DC covered: 51 single detailed source

Top corporate income tax rate: map

Alaska: 9.4%AKMaine: 8.93%MEVermont: 8.5%VTNew Hampshire: 7.5%NHWashington: None: gross receipts tax insteadWAIdaho: 5.3%IDMontana: 6.75%MTNorth Dakota: 4.31%NDMinnesota: 9.8%MNIllinois: 9.5%ILWisconsin: 7.9%WIMichigan: 6%MINew York: 7.25%NYRhode Island: 7%RIMassachusetts: 8%MAOregon: 7.6%ORNevada: None: gross receipts tax insteadNVWyoming: NoneWYSouth Dakota: NoneSDIowa: 7.1%IAIndiana: 4.9%INOhio: None: gross receipts tax insteadOHPennsylvania: 7.49%PANew Jersey: 11.5%NJConnecticut: 7.5%CTCalifornia: 8.84%CAUtah: 4.5%UTColorado: 4.4%CONebraska: 4.55%NEMissouri: 4%MOKentucky: 5%KYWest Virginia: 6.5%WVVirginia: 6%VAMaryland: 8.25%MDDelaware: 8.7%DEArizona: 4.9%AZNew Mexico: 5.9%NMKansas: 7%KSArkansas: 4.3%ARTennessee: 6.5%TNNorth Carolina: 2%NCSouth Carolina: 5%SCDistrict of Columbia: 8.25%DCOklahoma: 4%OKLouisiana: 5.5%LAMississippi: 5%MSAlabama: 6.5%ALGeorgia: 5.19%GAHawaii: 6.4%HITexas: None: gross receipts tax insteadTXFlorida: 5.5%FL
  • 2% – 4.9% (10)
  • 5% – 6% (10)
  • 6.4% – 7.1% (8)
  • 7.25% – 8.25% (9)
  • 8.5% – 11.5% (8)
  • No corporate income tax (6)
All states ranked: top corporate income tax rate
New Jersey: 11.5%New Jersey11.5%Minnesota: 9.8%Minnesota9.8%Illinois: 9.5%Illinois9.5%Alaska: 9.4%Alaska9.4%Maine: 8.93%Maine8.93%California: 8.84%California8.84%Delaware: 8.7%Delaware8.7%Vermont: 8.5%Vermont8.5%District of Columbia: 8.25%District of Columbia8.25%Maryland: 8.25%Maryland8.25%Massachusetts: 8%Massachusetts8%Wisconsin: 7.9%Wisconsin7.9%Oregon: 7.6%Oregon7.6%Connecticut: 7.5%Connecticut7.5%New Hampshire: 7.5%New Hampshire7.5%Pennsylvania: 7.49%Pennsylvania7.49%New York: 7.25%New York7.25%Iowa: 7.1%Iowa7.1%Kansas: 7%Kansas7%Rhode Island: 7%Rhode Island7%Montana: 6.75%Montana6.75%Alabama: 6.5%Alabama6.5%Tennessee: 6.5%Tennessee6.5%West Virginia: 6.5%West Virginia6.5%Hawaii: 6.4%Hawaii6.4%Michigan: 6%Michigan6%Virginia: 6%Virginia6%New Mexico: 5.9%New Mexico5.9%Florida: 5.5%Florida5.5%Louisiana: 5.5%Louisiana5.5%Idaho: 5.3%Idaho5.3%Georgia: 5.19%Georgia5.19%Kentucky: 5%Kentucky5%Mississippi: 5%Mississippi5%South Carolina: 5%South Carolina5%Arizona: 4.9%Arizona4.9%Indiana: 4.9%Indiana4.9%Nebraska: 4.55%Nebraska4.55%Utah: 4.5%Utah4.5%Colorado: 4.4%Colorado4.4%North Dakota: 4.31%North Dakota4.31%Arkansas: 4.3%Arkansas4.3%Missouri: 4%Missouri4%Oklahoma: 4%Oklahoma4%North Carolina: 2%North Carolina2%

Full table

StateTop rateStructure
Alabama Single detailed source6.5%Flat
Alaska Single detailed source9.4%Graduated (0%-9.4%, 10 brackets)
Arizona Single detailed source4.9%Flat
Arkansas Single detailed source4.3%Graduated (1%-4.3%)
California Single detailed source8.84%Flat
Colorado Single detailed source4.4%Flat (may be lowered midyear if revenue allows)
Connecticut Single detailed source7.5%Flat, plus a 10% surtax for larger companies
Delaware Single detailed source8.7%Flat, plus a gross receipts tax
District of Columbia Single detailed source8.25%Flat
Florida Single detailed source5.5%Flat, on income over $50,000
Georgia Single detailed source5.19%Flat
Hawaii Single detailed source6.4%Graduated (4.4%-6.4%)
Idaho Single detailed source5.3%Flat
Illinois Single detailed source9.5%Flat (7% plus 2.5% replacement tax)
Indiana Single detailed source4.9%Flat
Iowa Single detailed source7.1%Graduated (5.5%-7.1%)
Kansas Single detailed source7%Graduated (4%-7%)
Kentucky Single detailed source5%Flat
Louisiana Single detailed source5.5%Flat
Maine Single detailed source8.93%Graduated (3.5%-8.93%)
Maryland Single detailed source8.25%Flat
Massachusetts Single detailed source8%Flat
Michigan Single detailed source6%Flat
Minnesota Single detailed source9.8%Flat
Mississippi Single detailed source5%Graduated (4%-5%)
Missouri Single detailed source4%Flat
Montana Single detailed source6.75%Flat
Nebraska Single detailed source4.55%Flat
Nevada Single detailed sourceNone: gross receipts tax insteadNo corporate income tax
New Hampshire Single detailed source7.5%Flat
New Jersey Single detailed source11.5%Graduated (6.5%-11.5%)
New Mexico Single detailed source5.9%Flat
New York Single detailed source7.25%Graduated (6.5%-7.25%)
North Carolina Single detailed source2%Flat (being phased out by 2030)
North Dakota Single detailed source4.31%Graduated (1.41%-4.31%)
Ohio Single detailed sourceNone: gross receipts tax insteadNo corporate income tax
Oklahoma Single detailed source4%Flat
Oregon Single detailed source7.6%Graduated (6.6%-7.6%), plus a gross receipts tax
Pennsylvania Single detailed source7.49%Flat
Rhode Island Single detailed source7%Flat
South Carolina Single detailed source5%Flat
South Dakota Single detailed sourceNoneNo corporate income or gross receipts tax
Tennessee Single detailed source6.5%Flat, plus a gross receipts tax
Texas Single detailed sourceNone: gross receipts tax insteadNo corporate income tax
Utah Single detailed source4.5%Flat
Vermont Single detailed source8.5%Graduated (6%-8.5%)
Virginia Single detailed source6%Flat
Washington Single detailed sourceNone: gross receipts tax insteadNo corporate income tax
West Virginia Single detailed source6.5%Flat
Wisconsin Single detailed source7.9%Flat
Wyoming Single detailed sourceNoneNo corporate income or gross receipts tax

How we checked this

Rates come from the Tax Foundation's table of 2026 state corporate income tax rates and brackets. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.