50-State Income & Corporate Tax Comparison Tool

Compare state tax burdens, LLC annual report fees, and nexus thresholds.

Bottom Line Up Front (BLUF)

Nine U.S. states levy zero personal income tax: Alaska, Florida, Nevada, New Hampshire (dividends tax phased out), South Dakota, Tennessee, Texas, Washington (capital gains only), and Wyoming. Corporate nexus thresholds under South Dakota v. Wayfair universally trigger at $100,000 in gross annual sales.

2026 Core State Tax & Corporate Nexus Benchmark Comparison

State Jurisdiction	Individual Income Tax	Corporate Income / Margin Tax	LLC Annual Report Fee	Economic Nexus Threshold
Texas (TX)	0.0% (Constitutionally Banned)	0.75% Franchise / Margin Tax	$0 (PIR Only)	$500,000 gross revenue
Florida (FL)	0.0%	5.5% (C-Corps Only)	$138.75 / year	$100,000 remote sales
Wyoming (WY)	0.0%	0.0%	$60 ($0.0002/asset)	$100,000 or 200 transactions
Delaware (DE)	2.2% – 6.6%	8.7% Corporate Rate	$300 flat annual tax	$100,000 sales threshold
California (CA)	1.0% – 13.3% + 1% Mental Health	8.84% Corporate Rate	$800 minimum franchise tax	$500,000 or 25% of property/payroll

Topology Mesh Cross-Links

Connected State Revenue & LLC Roadmaps

Texas LLC Formation & Franchise Tax Filing Guide → Form 205 certificate of formation, registered agent laws, and $0 PIR filing procedures. IRS & State Tax Refund Recovery Protocol → Direct trace protocols for state income tax refunds held beyond 30 days.

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