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Tax Foundation · Jan 5, 2026
State Corporate Income Tax Rates and Brackets, 2026
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 State Corporate Income Tax Rates and Brackets, 2026. General industry update.
Summary
Forty-four states levy a corporate income tax, with top rates ranging from a 2 percent flat rate in North Carolina to an 11.5 percent top marginal rate in New Jersey. Four states—Georgia, Nebraska, North Carolina, and Pennsylvania—reduced their corporate income tax rates effective January 1, 2026.
Classification
Category: backgroundPriority: informationalReason: General tax news
Deadline
january
Affected Groups
All tax practitioners
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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