State and Federal Corporate Tax Rate - US TAX SERVICE

Corporate
Tax Rate


미국법인세율

연방세가 기존 최고 35%의 세율이 적용되는 누진세율 구조에서 21%의 단일세율로 개정되었으며, 각 주 별 세율에 따라 체감세율이 달라지게 됩니다.

StateCorporate Tax RateCombined States and Federal Corporate Tax Rate
Alabama* 6.5%25.1%
Alaska9.4%28.4%
Arizona4.9%24.9%
Arkansas6.5%26.1%
California8.8%28.0%
Colorado4.6%24.7%
Connecticut8.3%27.5%
Delaware8.7%27.9%
District of Columbia9.0%28.1%
Florida5.5%25.3%
Georgia6.0%25.7%
Hawaii6.4%26.1%
Idaho7.4%26.8%
Illinois9.5%28.5%
Indiana6.0%25.7%
Iowa*12.0%29.5%
Kansas7.0%26.5%
Kentucky6.0%25.7%
Louisiana*8.0%26.0%
Maine8.9%28.1%
Maryland8.3%27.5%
Massachusetts8.0%27.3%
Michigan6.0%25.7%
Minnesota9.8%28.7%
Mississippi5.0%25.0%
Missouri*6.3%25.4%
Montana6.8%26.3%
Nebraska7.8%27.2%
Nevada0.0%21.0%
New Hampshire8.2%27.5%
New Jersey9.0%28.1%
New Mexico5.9%25.7%
New York6.5%26.1%
North Carolina3.0%23.4%
North Dakota4.3%24.4%
Ohio0.0%21.0%
Oklahoma6.0%25.7%
Oregon7.6%27.0%
Pennsylvania9.99%28.9%
Rhode Island7.0%26.5%
South Carolina5.0%25.0%
South Dakota0.0%21.0%
Tennessee6.5%26.1%
Texas0.0%21.0%
Utah5.0%25.0%
Vermont8.5%27.7%
Virginia6.0%25.7%
Washington0.0%21.0%
West Virginia6.5%26.1%
Wisconsin7.9%27.2%
Wyoming0.0%21.0%
*State allows a deduction against taxable income for federal liability

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