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U.S. Corporation -Company formation in the USA: Corporate Taxes
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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 |