State rankings

Corporate Tax Rates by State

Minnesota has the highest Minimum in 2026 (9.8%), followed by Illinois (9.5%) and California (8.84%). Arkansas has the lowest (1%).

EconomicsLaw51 states · 6 metricsUpdated Aug 4, 2026Original page
1 source
Year 202644 of 51 states
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Minimum, 2026

Green is better, red is worse (lower is better). Click a place to highlight it.

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All 44 ranked

Best first.

Distribution Median and middle halfThe median is the middle value: half of places are above it, half below. The middle half is the range holding the central 50% of places.More in the glossary →

Each dot is one state; the lines mark the median and the middle half.

Median
5.95%
Middle half 4.81% – 7.13%
Average
5.88%
44 states
Lowest (best)
1%
Arkansas
Highest (worst)
9.8%
Minnesota

Data

Click a column to sort, a row to highlight that place on the charts.

45 states · # = rank by Minimum
#
1Arkansas1%4.3%
2North Dakota1.41%4.31%
3North Carolina2.25%—
4Kansas3.5%6.5%
4Maine3.5%8.93%
6Missouri4%—
6Oklahoma4%—
6Mississippi4%5%
9Colorado4.4%—
9Hawaii4.4%6.4%
11Utah4.55%—
12Arizona4.9%—
12Indiana4.9%—
14South Carolina5%—
14Kentucky5%—
16Nebraska5.2%—
17Georgia5.39%—
18Florida5.5%—
18Louisiana5.5%7.5%
18Iowa5.5%7.1%
21Idaho5.7%—
22New Mexico5.9%—
23Michigan6%—
23Virginia6%—
23Vermont6%8.5%
26New York6.5%7.25%
26New Jersey6.5%11.5%
26Tennessee6.5%—
26Alabama6.5%—
26West Virginia6.5%—
31Oregon6.6%7.6%
32Montana6.75%—
33Rhode Island7%—
34Connecticut7.5%8.25%
34New Hampshire7.5%—
36Wisconsin7.9%—
37Pennsylvania7.99%—
38Massachusetts8%—
39Maryland8.25%—
39District of Columbia8.25%—
41Delaware8.7%—
42California8.84%—
43Illinois9.5%—
44Minnesota9.8%—
—Alaska—9.4%

What correlates with Minimum (2026)?

Pearson r against 2,094 other state metrics sharing at least 27 states. Ranks are read by standing: a better rank counts as higher, whether rank 1 is the best place on a list or the worst. Correlation is not causation.

Higher together

Places that have a higher Minimum tend to score higher on these (or rank better)

  1. Age 65+Social Security Disability Benefits by State
    r = +0.64 · strong · n = 44
    Plot
  2. Median Teacher SalaryTeacher Pay by State
    r = +0.63 · strong · n = 44
    Plot
  3. Average RentAverage Rent by State
    r = +0.62 · strong · n = 40
    Plot
  4. Average Teacher SalaryBest States for Teachers
    r = +0.62 · strong · n = 44
    Plot
  5. Average Teacher SalaryTeacher Pay by State
    r = +0.61 · strong · n = 44
    Plot
  6. Police Officer Avg Hourly RatePolice Officer Salary by State
    r = +0.59 · strong · n = 43
    Plot

Opposite directions

Places that have a higher Minimum tend to score lower on these (or rank worse)

  1. Corporate Tax RankBest State To Incorporate InA rank: rank 1 is the best
    r = +0.62 · strong · n = 44
    Plot
  2. Favorable Gun Laws RankBest States for Gun OwnersA rank: rank 1 is the best
    r = +0.60 · strong · n = 43
    Plot
  3. Estiamted Incidents per 100k PopSnake Bite Statistics by State
    r = −0.60 · strong · n = 42
    Plot
  4. Walmarts per 1 Million PopulationWalmart Stores by State
    r = −0.57 · strong · n = 43
    Plot
  5. Efficiency Gap (Michigan State University)Most Gerrymandered States
    r = −0.56 · strong · n = 39
    Plot
  6. Owned by Army Corps of EngineersPublic Land by State
    r = −0.56 · strong · n = 36
    Plot

Quick answers

Which state has the highest Minimum?
Minnesota has the highest Minimum in 2026, at 9.8%, followed by Illinois (9.5%) and California (8.84%).
Which state has the lowest Minimum?
Arkansas has the lowest Minimum in 2026, at 1%.
What is the median Minimum across US states?
The median is 5.95% across the 44 US states with data in 2026.
Where does this corporate tax rates by state data come from?
Rankodex compiles it from World Population Review and the primary sources it cites: Corporate Tax Rates - Tax Foundation.

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