Accounting · compared across 51 jurisdictions
States with no corporate income tax
6 of 51: Nevada, Ohio, South Dakota, Texas, Washington and Wyoming. Every other state: corporate income tax. Each row below links to the state’s accounting guide, where the figure is sourced to the agency.
- No corporate income tax
- 6
- Not
- 45
- Checked
- October 13, 2026
Gross receipts tax or none · 6
| State | Corporate tax | Annual report |
|---|---|---|
| NVNevada | None (Commerce Tax over $4M revenue) | Annual list + business license, anniversary month |
| OHOhio | None — CAT 0.26% above $6M | None for corporations |
| SDSouth Dakota | None | Anniversary window — $55 online |
| TXTexas | Franchise tax 0.75% of margin | May 15 — Public Information Report, no fee |
| WAWashington | None (B&O tax on gross receipts) | Anniversary month, $70 |
| WYWyoming | None | Anniversary month; license tax from $60 |
Corporate income tax · 45
- ALAlabama
- AKAlaska
- AZArizona
- ARArkansas
- CACalifornia
- COColorado
- CTConnecticut
- DEDelaware
- DCDistrict of Columbia
- FLFlorida
- GAGeorgia
- HIHawaii
- IDIdaho
- ILIllinois
- INIndiana
- IAIowa
- KSKansas
- KYKentucky
- LALouisiana
- MEMaine
- MDMaryland
- MAMassachusetts
- MIMichigan
- MNMinnesota
- MSMississippi
- MOMissouri
- MTMontana
- NENebraska
- NHNew Hampshire
- NJNew Jersey
- NMNew Mexico
- NYNew York
- NCNorth Carolina
- NDNorth Dakota
- OKOklahoma
- OROregon
- PAPennsylvania
- RIRhode Island
- SCSouth Carolina
- TNTennessee
- UTUtah
- VTVermont
- VAVirginia
- WVWest Virginia
- WIWisconsin
Compare the states another way.
- Federal baselineFederal accountingFederal law sets the tax rules, not the bookkeeping ones: US GAAP comes from the FASB and from what investors expect, while Form 1120, the cash-method test and Section 174 come from the IRS. Every state builds its corporate tax on this return.
- PayrollStates with no state income tax on wages9 of 51 — no state income tax on wages.
- PayrollStates with a paid leave or disability payroll program16 of 51 — state paid leave or disability program.
- PayrollStates with city, county or district payroll taxes14 of 51 — city, county or district taxes on wages.
- ReceivablesWhich states tax SaaS26 of 51 — SaaS taxable, at least in part.
- ComplianceStates with a franchise or capital-stock tax17 of 51 — franchise or capital-stock tax.
Or see every headline figure for every state in one table on the state guides index.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.