According to recent data from the Tax Foundation, 44 states levy a corporate income tax with top rates ranging from a 2% flat rate in North Carolina to an 11.5% top marginal rate in New Jersey. Interestingly, four of those states (Georgia, Nebraska, North Carolina, and Pennsylvania) actually reduced their corporate income tax rates effective January 1, 2026. Their recent report takes a deep-dive into these taxes as well as the rates & brackets as well as any notable changes for 2026.
Click here to read the full report at the Tax Foundation.
