United States Company Tax Site: State Income Tax Rates for 2006

State Income Tax A summary of the basis of State income tax.

State Income Tax Rates For 2009 A table showing the rates of state income tax for 2009.

Business Activity Taxes Some states attempt to tax out-of-state corporations on their in-state sales.

Delaware A summary of the advantages of Delaware as a corporate base

Nevada A summary of the advantages of Nevada as a corporate base.

State Income Tax Rates For 2009

US State Income Tax For Corporations - 2009
State	Income Tax (Range) %	Brackets ($)	Comments	Federal Tax Deductible?
Alabama	6.5	flat rate		Yes
Alaska	1.0 - 9.4	10,000 - 90,000		No
Arizona	6.968	flat rate		No
Arkansas	1.0 - 6.5	3,000 - 100,000		No
California	8.84	flat rate	1.5% for S Corporations	No
Colorado	4.63	flat rate		No
Connecticut	7.5	flat rate		No
Delaware	8.7	flat rate		No
Florida	5.5	flat rate		No
Georgia	6.0	flat rate		No
Hawaii	4.4 - 6.4	25,000 - 100,000		No
Idaho	7.6	flat rate		No
Illinois	7.3	flat rate		No
Indiana	8.5	flat rate		No
Iowa	6.0 - 12.0	25,000 - 250,000		Yes (50%)
Kansas	4.0	flat rate	7.05% over 50,000	No
Kentucky	4.0 - 6.0	50,000 - 100,000		No
Louisiana	4.0 - 8.0	25,000 - 200,000		Yes
Maine	3.5 - 8.93	25,000 - 250,000		No
Maryland	8.25	flat rate		No
Massachusetts	9.5	flat rate		No
Michigan	4.95	flat rate	First 45,000 of tax base exempt	No
Minnesota	9.8	flat rate		No
Mississippi	3.0 - 5.0	5,000 - 10,000		No
Missouri	6.25	flat rate		Yes
Montana	6.75	flat rate		No
Nebraska	5.58 - 7.81	50,000		No
New Hampshire	8.5	flat rate		No
New Jersey	6.5 - 9.0	0 - 100,000		No
New Mexico	4.8 - 7.6	500,000 - 1m		No
New York	7.1	flat rate	1.5% AMT also in place	No
Nevada	zero
North Carolina	6.9	flat rate		No
North Dakota	2.6 - 6.5	3,000 - 50,000		Yes
Ohio	see comment		A 'commercial activity' tax at 0.26% is replacing income tax by 2010	No
Oklahoma	6.0	flat rate		No
Oregon	6.6 - 7.9	0 - 250,000		No
Pennsylvania	9.99	flat rate		No
Rhode Island	9.0	flat rate		No
South Carolina	5.0	flat rate		No
South Dakota	zero		6.0-0.25% bank tax	No
Tennessee	6.5	flat rate		No
Texas	zero		Margin tax imposed at rates of 0.5-1%	No
Utah	5.0	flat rate		No
Vermont	6.0 - 8.5	10,000 - 25,000		No
Virginia	6.0	flat rate		No
West Virginia	8.5	flat rate		No
Wisconsin	7.9	flat rate		No
Washington	zero		There is a gross receipts tax at rates up to 1.5%
Washington DC	9.975	flat rate		No
Wyoming	zero

State Income Tax A summary of the basis of State income tax.

State Income Tax Rates For 2009 A table showing the rates of state income tax for 2009.

Business Activity Taxes Some states attempt to tax out-of-state corporations on their in-state sales.

Delaware A summary of the advantages of Delaware as a corporate base

Nevada A summary of the advantages of Nevada as a corporate base.