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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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