Corporate Income Tax Rates

Corporate Income Tax Rates
For tax year 2015 — as of January 1, 2015
Corporate Tax Rate
State Low High
Iowa 6.00 12.00
Pennsylvania 9.99
Minnesota 9.80
Alaska 0.00 9.40
New Jersey 9.00
Maine 3.50 8.93
California 8.84
Delaware 8.70
New Hampshire 8.50
Vermont 6.00 8.50
Maryland 8.25
Louisiana 4.00 8.00
Massachusetts 8.00
Wisconsin 7.90
Nebraska 5.58 7.81
Illinois 7.75
Oregon 6.60 7.60
Connecticut 7.50
Idaho 7.40
New York 7.10
Indiana 7.00
Rhode Island 7.00
New Mexico 4.80 6.90
Montana 6.75
Alabama 6.50
Arkansas 1.00 6.50
Tennessee 6.50
West Virginia 6.50
Hawaii 4.40 6.40
Missouri 6.25
Arizona 6.00
Georgia 6.00
Kentucky 4.00 6.00
Michigan 6.00
Oklahoma 6.00
Virginia 6.00
Florida 5.50
Mississippi 3.00 5.00
North Carolina 5.00
South Carolina 5.00
Utah 5.00
Colorado 4.63
North Dakota 1.48 4.53
Kansas 4.00
Nevada NA
Ohio NA
South Dakota NA
Texas NA
Washington NA
Wyoming NA

Source: Federation of Tax Administrators, <http://www.taxadmin.org/assets/docs/Research/Rates/corp_inc.pdf>.