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United States

USA·Americas

Official Tax Sources

SME Tax
irs.gov
Corporate Tax
irs.gov
Personal Income Tax
irs.gov
VAT / GST
irs.gov

Unique / Country-Specific Tax

Self-Employment Tax; State & local taxes (SALT); Franchise Tax
Source: irs.gov

Notes

IRS

Regional Tax Variations (55)

Alabama
High combined sales tax; low corporate rate 6.5%
State income tax 5%; sales tax 4% + local up to 11%; low property tax
ALDOR; automotive manufacturing
Alaska
No PIT; no sales tax; oil severance tax dominant
No state income tax; no state sales tax; Permanent Fund Dividend
Oil wealth; PFD dividend to residents
Arizona
2.5% flat PIT from 2023; GPLET property tax incentive
Flat income tax 2.5%; corporate 4.9%; sales tax 5.6%
ADOR; semiconductor and EV battery growth
Arkansas
DFA; Walmart HQ state
Income tax 4.4% flat; corporate 5.1%; sales tax 6.5%
Low cost of living
California
Top PIT 13.3%; CIT 8.84%; R&D credit 15-24%
Highest PIT up to 13.3%; CIT 8.84%; sales 7.25%+
FTB; CDTFA; Silicon Valley; VC capital
Colorado
Flat 4.4% rate; EITC enhancement
Flat PIT 4.4%; CIT 4.4%; sales 2.9% state
DOR Colorado; Denver tech growth
Connecticut
High property tax; financial services surcharge
PIT up to 6.99%; CIT 7.5%; high property tax
DRS CT; hedge fund capital Greenwich
Delaware
No sales tax; Franchise Tax (incorporation fees); 0% sales tax
No sales tax; CIT 8.7%; Franchise Tax on corps
Delaware = most popular US incorporation state
Florida
No PIT; 5.5% CIT; retiree friendly
No state income tax; CIT 5.5%; sales 6%
DOR FL; Miami fintech; real estate boom
Georgia
Flat PIT target 4.99% by 2029; film tax credit 20-30%
PIT 5.49% (flat from 2024); CIT 5.75%; sales 4%
DOR GA; film production hub; Rivian EV
Hawaii
Top PIT 11%; GET (general excise tax) 4% = VAT-like
Highest PIT up to 11%; high property; tourism tax
DOTAX; tourism dominant; high COL
Idaho
Flat rates; growing Boise tech scene
Flat PIT 5.8%; CIT 5.8%; sales 6%
IDTAX; semiconductor manufacturing
Illinois
Highest CIT in Midwest; replacement tax
Flat PIT 4.95%; CIT 9.5% (7%+2.5% surcharge); sales 6.25%
IDOR; Chicago financial hub; high pension obligations
Indiana
Low flat CIT; county income taxes add 0.5-3%
Flat PIT 3.15%; CIT 4.9%; sales 7%
DOR IN; manufacturing revival
Iowa
Reforming to flat rate; CIT reducing
PIT up to 6% (flat by 2026); CIT 8.4%
IDR; agriculture and biofuels
Kansas
Flat PIT reform ongoing; KDOR
PIT up to 5.7%; CIT 4-7%; sales 6.5%
Aircraft manufacturing Wichita
Kentucky
Flat 4.5% rate; bourbon/horse industry levies
Flat PIT 4.5%; CIT 5%; sales 6%
DOR KY; bourbon capital
Louisiana
Major reform 2024: flat 4% PIT; CIT 5.5%; eliminate franchise tax
PIT up to 6% (flat 4% from 2025); CIT 7.5%; sales 4.45%
LDR; oil and gas; petrochemical corridor
Maine
High PIT; no sales tax on many items
PIT up to 7.15%; CIT 8.93%; sales 5.5%
MRS; lobster; tourism
Maryland
County income taxes 2.25-3.2%; high earner surcharge
PIT up to 5.75%+county; CIT 8.25%; sales 6%
Comptroller MD; DC suburb economy
Massachusetts
Millionaire surtax 4% on income >$1M; CIT 8%
Flat PIT 5% (+ 4% millionaire surcharge); CIT 8%; sales 6.25%
DOR MA; Boston biotech, fintech, education
Michigan
Flat 4.05% PIT; 6% CIT
Flat PIT 4.05%; CIT 6%; sales 6%
TRE MI; automotive legacy; EV transition
Minnesota
Highest PIT in Midwest; large CIT; social spending
PIT up to 9.85%; CIT 9.8%; sales 6.875%
DOR MN; Minneapolis fintech/medical devices
Mississippi
PIT elimination plan; high sales tax
Flat PIT 4.7% (to 0% by 2030 plan); CIT 5.5%; sales 7%
DOR MS; agriculture and catfish
Missouri
Low CIT 4%; reducing PIT
PIT up to 4.95%; CIT 4%; sales 4.225%
DOR MO; agriculture; Anheuser-Busch
Montana
No state sales tax; mining royalties
PIT up to 6.75%; CIT 6.75%; NO sales tax
DOR MT; tourism; mining
Nebraska
Reducing PIT to flat; STAR Bond for development
PIT up to 3.99% (flat target); CIT 5.58%; sales 5.5%
DOR NE; agriculture; ConAgra
Nevada
No PIT or CIT; Commerce Tax on large business; gaming tax
No state income tax; no CIT; sales 6.85%
TRD NV; Las Vegas gaming; Tesla Gigafactory
New Hampshire
No PIT on wages; no sales tax; Business Profits Tax 7.5%
No PIT (except interest/dividends 3%); no sales tax; BET + BPT
DRA NH; Live Free or Die; financial services
New Jersey
Highest property tax in US; high PIT and CIT
PIT up to 10.75%; CIT 9%; sales 6.625%
NJDOT; pharmaceutical industry; NYC suburb
New Mexico
GRT (Gross Receipts Tax) instead of sales tax; oil royalties
PIT up to 5.9%; CIT 5.9%; GRT 5% (no sales tax)
TRD NM; oil/gas; film credits
New York
NYC additional PIT 3.876%; CIT surcharge; financial services tax
PIT up to 10.9% (state+city); CIT 6.5-7.25%; sales 4%+local
DTF NY; Wall Street; capital of global finance
North Carolina
Lowest CIT in US; flat PIT trend
Flat PIT 4.5% (→ 3.99%); CIT 2.5% lowest in US; sales 4.75%
NCDOR; Research Triangle; banking
North Dakota
Lowest PIT; oil extraction tax
PIT up to 2.5% (flat 1.5% from 2024); CIT 4.31%; no estate tax
ND OTC; Bakken shale oil
Ohio
CAT (Commercial Activity Tax) 0.26% on Ohio receipts
No state income tax on business (CAT instead); PIT up to 3.99%
ODT; Cleveland / Columbus growth
Oklahoma
Low CIT 4%; oil & gas gross production tax
Flat PIT 4.75%; CIT 4%; sales 4.5%
OTC; energy state
Oregon
No sales tax; high PIT; CAT for large businesses
PIT up to 9.9%; no sales tax; CAT 0.57% on >$1M receipts
DOR OR; Nike, Intel HQ; tech corridor
Pennsylvania
High CIT reducing to 4.99% by 2031; flat PIT
Flat PIT 3.07%; CIT 8.99% (reducing); sales 6%
PDOR; Philadelphia; Pittsburgh; pharma
Rhode Island
Standard northeast rates; jewelry industry
PIT up to 5.99%; CIT 7%; sales 7%
DTR RI; smallest state
South Carolina
Aggressive PIT reduction plan; BMW plant
PIT up to 6.4% (flat 3% by 2027); CIT 5%; sales 6%
SCDOR; automotive; tourism
South Dakota
No PIT or CIT; trust/banking haven
No state income tax; no CIT; sales 4.5%
DOR SD; Citibank credit card HQ; finance
Tennessee
No PIT on wages; Hall Tax on dividends abolished 2021
No wage income tax; CIT 6.5%; sales 7%
DOR TN; Nashville growth; Volkswagen
Texas
No PIT; Franchise Tax 0.75-0.375% on margin; property tax high
No state income tax; no CIT; Franchise Tax (margin tax)
Comptroller TX; oil, tech, Tesla Gigafactory
Utah
Flat rates; Silicon Slopes tech hub
Flat PIT 4.65%; CIT 4.65%; sales 6.1%
TC UT; Mormon business culture; fast growth
Vermont
High PIT; progressive; maple syrup levy
PIT up to 8.75%; CIT 7.6%; sales 6%
VDT; ski tourism; IBM
Virginia
Amazon HQ2; data centre incentives
PIT up to 5.75%; CIT 6%; sales 5.3%
TAX VA; NoVA tech corridor; defense
Washington
B&O gross receipts tax; capital gains tax 7% on >$250k (2022)
No state income tax; B&O tax (0.13-1.75%); sales 6.5%
DOR WA; Amazon, Microsoft HQ; Boeing
West Virginia
Aggressive PIT reduction; coal severance tax
Flat PIT 3% (target 2.36%); CIT 6.5%; sales 6%
TRD WV; coal and natural gas
Wisconsin
High PIT; manufacturing exemptions
PIT up to 7.65%; CIT 7.9%; sales 5%
DOR WI; dairy; paper
Wyoming
No PIT or CIT; mineral severance tax dominant
No state income tax; no CIT; sales 4%
WYDOR; coal and oil; crypto-friendly
Puerto Rico
Act 60 Export Services; Individual Investor 0% cap gains; IVU 10.5%
Act 60: 4% CIT export; 0% cap gains; IVU 10.5%
Dept. Hacienda PR; major pharma manufacturing
US Virgin Islands
EDC: up to 90% reduction all taxes; mirror code
Mirror IRC; EDC up to 90% tax reduction; 12.5% sales
EDC = Economic Development Commission
Guam
Mirror code; GARB business licence; local credits
Mirror IRC; GARB licence fee; earned income credit
Rev & Tax Guam; US naval territory
American Samoa
Own income tax (not IRC); ASIT surcharge; tuna canning
Own tax code; not mirror; progressive CIT; ASIT
Dept Treasury AS; unique non-mirror code
CNMI (N. Mariana Islands)
Covenant modifications exempt some income; foreign investor incentives
Mirror IRC + CNMI covenant modifications; 0% on some CNMI income
Div Revenue & Taxation CNMI