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. PwC Tax Summaries As of 2026, six states do not levy a corporate income tax: Nevada, Ohio, South Dakota, Texas, Washington, and Wyoming. TaxRavens Use our State Corporate Tax 2026: 50-State Rates & Calculator to instantly calculate your exact state tax liability for your specific C Corp situation.