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U.S. Corporation -Company formation in the USA: Corporate Taxes
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- OECD: Articles of the Model Convention with Respect to taxes on income and on capital
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- Information about the company formations in English
- Basic considerations within the framework of international taxation
Company Formation in the USA: Corporate Taxes
Corporate taxes :
Income: | Tax rate: |
---|---|
US$0–50,000 | 15% |
US$50,001–75,000 | US$7,500 + 25% of the excess amount |
US$75,001–100,000 | US$13,750 + 34% of the excess amount |
US$100,001–335,000 | US$22,250 + 39% of the excess amount |
US$335,001–10,000,000 | US$113,900 +34% of the excess amount |
US$10,000,001–15,000,000 | US$3,400,000 + 35% of the excess amount |
US$15,000,001–18,330,000 | US$5,150,000 + 38% of the excess amount |
US$18,330,001 and above | 35% |
Smaller companies may use a simplified income tax return Form 1120-A if they meet the following requirements, among others:
- Gross receipts and total income are both under $500,000;
- Total assets are also under $500,000;
- Does not own and is not owned by a foreign corporation.
Company formation in the USA: US State Income Tax For Corporations
US State Income Tax For Corporations – 2004
State | Income Tax (Range) % | Brackets ($) | Comments | Federal Tax Deductible? |
---|---|---|---|---|
Alabama | 6.5 | flat rate | Yes | |
Alaska | 1.0 – 9.4 | 10,000 – 90,000 | No | |
Arizona | 6.968 | flat rate | No | |
Arkansas | 1.0 – 6.5 | 3,000 – 100,000 | No | |
California | 8.84 | flat rate | 1.5% for S Corporations | No |
Colorado | 4.63 | flat rate | No | |
Connecticut | 7.5 | flat rate | No | |
Delaware | 8.7 | flat rate | No | |
Florida | 5.5 | flat rate | No | |
Georgia | 6.0 | flat rate | No | |
Hawaii | 4.4 – 6.4 | 25,000 – 100,000 | No | |
Idaho | 7.6 | flat rate | No | |
Illinois | 7.3 | flat rate | No | |
Indiana | 8.5 | flat rate | No | |
Iowa | 6.0 – 12.0 | 25,000 – 250,000 | Yes (50%) | |
Kansas | 4.0 | flat rate | Plus 3.5% over 50,000 | No |
Kentucky | 4.0 – 8.25 | 25,000 – 250,000 | No | |
Louisiana | 4.0 – 8.0 | 25,000 – 200,000 | Yes | |
Maine | 3.5 – 8.93 | 25,000 – 250,000 | No | |
Maryland | 7.0 | flat rate | No | |
Massachusetts | 9.5 | flat rate | No | |
Michigan | 1.9 | flat rate | wide tax-base | No |
Minnesota | 9.8 | flat rate | No | |
Mississippi | 3.0 – 5.0 | 5,000 – 10,000 | No | |
Missouri | 6.25 | flat rate | Yes | |
Montana | 6.75 | flat rate | No | |
Nebraska | 5.58 – 7.81 | 50,000 | No | |
New Hampshire | 8.5 | flat rate | No | |
New Jersey | 9.0 | flat rate | No | |
New Mexico | 4.8 – 7.6 | 500,000 – 1m | No | |
New York | 7.5 | flat rate | No | |
Nevada | zero | |||
North Carolina | 6.9 | flat rate | No | |
North Dakota | 3.0 – 10.5 | 3,000 – 50,000 | Yes | |
Ohio | 5.1 – 8.5 | 50,000 | No | |
Oklahoma | 6.0 | flat rate | No | |
Oregon | 6.6 | flat rate | No | |
Pennsylvania | 9.9 | flat rate | No | |
Rhode Island | 9.0 | flat rate | No | |
South Carolina | 5.0 | flat rate | No | |
South Dakota | 6.0 | flat rate | No | |
Tennessee | 6.5 | flat rate | No | |
Texas | 4.5 | flat rate | on ‘earned surplus’ | No |
Utah | 5.0 | flat rate | No | |
Vermont | 7.0 – 9.75 | 10,000 – 250,000 | No | |
Virginia | 6.0 | flat rate | No | |
West Virginia | 9.0 | flat rate | No | |
Wisconsin | 7.9 | flat rate | No | |
Washington | zero | |||
Washington DC | 9.975 | flat rate | No | |
Wyoming | zero |