50 States + DC
State Tax Guides
Per-state tax optimization for all 50 states + DC. Top income tax rate, property tax average, Pass-Through Entity Tax (PTET) availability, and state-specific quirks at a glance.
Alabama
Income tax (top)5.00%
Property tax (avg)0.38%
PTET workaroundYes
S-corp calculatorOpen the Alabama S-corp tax calculator
Alaska
Income tax (top)None
Property tax (avg)1.11%
PTET workaroundNo
S-corp calculatorOpen the Alaska S-corp tax calculator
Arizona
Income tax (top)2.50%
Property tax (avg)0.48%
PTET workaroundYes
S-corp calculatorOpen the Arizona S-corp tax calculator
Arkansas
Income tax (top)3.70%
Property tax (avg)0.55%
PTET workaroundYes
S-corp calculatorOpen the Arkansas S-corp tax calculator
California
Income tax (top)13.30%
Property tax (avg)0.71%
PTET workaroundYes
S-corp calculatorOpen the California S-corp tax calculator
Colorado
Income tax (top)4.40%
Property tax (avg)0.48%
PTET workaroundYes
S-corp calculatorOpen the Colorado S-corp tax calculator
Connecticut
Income tax (top)6.99%
Property tax (avg)1.81%
PTET workaroundYes
S-corp calculatorOpen the Connecticut S-corp tax calculator
Delaware
Income tax (top)6.60%
Property tax (avg)0.50%
PTET workaroundNo
S-corp calculatorOpen the Delaware S-corp tax calculator
District of Columbia
Income tax (top)10.75%
Property tax (avg)0.58%
PTET workaroundNo
S-corp calculatorOpen the District of Columbia S-corp tax calculator
Florida
Income tax (top)None
Property tax (avg)0.76%
PTET workaroundNo
S-corp calculatorOpen the Florida S-corp tax calculator
Georgia
Income tax (top)4.99%
Property tax (avg)0.77%
PTET workaroundYes
S-corp calculatorOpen the Georgia S-corp tax calculator
Hawaii
Income tax (top)11.00%
Property tax (avg)0.27%
PTET workaroundYes
S-corp calculatorOpen the Hawaii S-corp tax calculator
Idaho
Income tax (top)5.30%
Property tax (avg)0.49%
PTET workaroundYes
S-corp calculatorOpen the Idaho S-corp tax calculator
Illinois
Income tax (top)4.95%
Property tax (avg)2.01%
PTET workaroundYes
S-corp calculatorOpen the Illinois S-corp tax calculator
Indiana
Income tax (top)2.95%
Property tax (avg)0.74%
PTET workaroundYes
S-corp calculatorOpen the Indiana S-corp tax calculator
Iowa
Income tax (top)3.80%
Property tax (avg)1.39%
PTET workaroundYes
S-corp calculatorOpen the Iowa S-corp tax calculator
Kansas
Income tax (top)5.58%
Property tax (avg)1.29%
PTET workaroundYes
S-corp calculatorOpen the Kansas S-corp tax calculator
Kentucky
Income tax (top)3.50%
Property tax (avg)0.75%
PTET workaroundYes
S-corp calculatorOpen the Kentucky S-corp tax calculator
Louisiana
Income tax (top)3.00%
Property tax (avg)0.55%
PTET workaroundYes
S-corp calculatorOpen the Louisiana S-corp tax calculator
Maine
Income tax (top)9.15%
Property tax (avg)1.02%
PTET workaroundYes
S-corp calculatorOpen the Maine S-corp tax calculator
Maryland
Income tax (top)6.50%
Property tax (avg)0.97%
PTET workaroundYes
S-corp calculatorOpen the Maryland S-corp tax calculator
Massachusetts
Income tax (top)9.00%
Property tax (avg)1.07%
S-corp calculatorOpen the Massachusetts S-corp tax calculator
Michigan
Income tax (top)4.25%
Property tax (avg)1.25%
PTET workaroundYes
S-corp calculatorOpen the Michigan S-corp tax calculator
Minnesota
Income tax (top)9.85%
Property tax (avg)1.02%
PTET workaroundYes
S-corp calculatorOpen the Minnesota S-corp tax calculator
Mississippi
Income tax (top)4.00%
Property tax (avg)0.72%
PTET workaroundYes
S-corp calculatorOpen the Mississippi S-corp tax calculator
Missouri
Income tax (top)4.70%
Property tax (avg)0.85%
PTET workaroundYes
S-corp calculatorOpen the Missouri S-corp tax calculator
Montana
Income tax (top)5.65%
Property tax (avg)0.72%
PTET workaroundYes
S-corp calculatorOpen the Montana S-corp tax calculator
Nebraska
Income tax (top)4.55%
Property tax (avg)1.49%
PTET workaroundYes
S-corp calculatorOpen the Nebraska S-corp tax calculator
Nevada
Income tax (top)None
Property tax (avg)0.47%
PTET workaroundNo
S-corp calculatorOpen the Nevada S-corp tax calculator
New Hampshire
Income tax (top)None
Property tax (avg)1.66%
PTET workaroundNo
S-corp calculatorOpen the New Hampshire S-corp tax calculator
New Jersey
Income tax (top)10.75%
Property tax (avg)2.11%
PTET workaroundYes
S-corp calculatorOpen the New Jersey S-corp tax calculator
New Mexico
Income tax (top)5.90%
Property tax (avg)0.70%
PTET workaroundYes
S-corp calculatorOpen the New Mexico S-corp tax calculator
New York
Income tax (top)10.90%
Property tax (avg)1.55%
PTET workaroundYes
S-corp calculatorOpen the New York S-corp tax calculator
North Carolina
Income tax (top)3.99%
Property tax (avg)0.66%
PTET workaroundYes
S-corp calculatorOpen the North Carolina S-corp tax calculator
North Dakota
Income tax (top)2.50%
Property tax (avg)0.99%
PTET workaroundNo
S-corp calculatorOpen the North Dakota S-corp tax calculator
Ohio
Income tax (top)2.75%
Property tax (avg)1.31%
PTET workaroundYes
S-corp calculatorOpen the Ohio S-corp tax calculator
Oklahoma
Income tax (top)4.50%
Property tax (avg)0.80%
PTET workaroundYes
S-corp calculatorOpen the Oklahoma S-corp tax calculator
Oregon
Income tax (top)9.90%
Property tax (avg)0.81%
PTET workaroundYes
S-corp calculatorOpen the Oregon S-corp tax calculator
Pennsylvania
Income tax (top)3.07%
Property tax (avg)1.30%
PTET workaroundNo
S-corp calculatorOpen the Pennsylvania S-corp tax calculator
Rhode Island
Income tax (top)5.99%
Property tax (avg)1.21%
PTET workaroundYes
S-corp calculatorOpen the Rhode Island S-corp tax calculator
South Carolina
Income tax (top)5.21%
Property tax (avg)0.48%
PTET workaroundYes
S-corp calculatorOpen the South Carolina S-corp tax calculator
South Dakota
Income tax (top)None
Property tax (avg)1.06%
PTET workaroundNo
S-corp calculatorOpen the South Dakota S-corp tax calculator
Tennessee
Income tax (top)None
Property tax (avg)0.50%
PTET workaroundNo
S-corp calculatorOpen the Tennessee S-corp tax calculator
Texas
Income tax (top)None
Property tax (avg)1.49%
PTET workaroundNo
S-corp calculatorOpen the Texas S-corp tax calculator
Utah
Income tax (top)4.45%
Property tax (avg)0.52%
PTET workaroundYes
S-corp calculatorOpen the Utah S-corp tax calculator
Vermont
Income tax (top)8.75%
Property tax (avg)1.59%
PTET workaroundNo
S-corp calculatorOpen the Vermont S-corp tax calculator
Virginia
Income tax (top)5.75%
Property tax (avg)0.73%
PTET workaroundYes
S-corp calculatorOpen the Virginia S-corp tax calculator
Washington
Income tax (top)None
Property tax (avg)0.81%
PTET workaroundNo
S-corp calculatorOpen the Washington S-corp tax calculator
West Virginia
Income tax (top)4.58%
Property tax (avg)0.53%
PTET workaroundYes
S-corp calculatorOpen the West Virginia S-corp tax calculator
Wisconsin
Income tax (top)7.65%
Property tax (avg)1.42%
PTET workaroundYes
S-corp calculatorOpen the Wisconsin S-corp tax calculator
Wyoming
Income tax (top)None
Property tax (avg)0.57%
PTET workaroundNo
S-corp calculatorOpen the Wyoming S-corp tax calculator