Taxes Across All US States
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How LLCs are taxed federally and in each state: pass-through treatment, self-employment tax, state income tax, and entity-level taxes.
Federal and state layers
LLCs are taxed as pass-through entities by default. Federal rules are the same everywhere, but state rules differ: some states tax personal income, some charge franchise or gross-receipts taxes, and a handful of states have neither. Each state guide below covers the local picture, and the federal rules are explained in our LLC vs S-Corp comparison.
Tax rules change often. Confirm details with the state tax agency and a licensed CPA.
Taxes by state
| State | State income tax | Franchise or entity tax |
|---|---|---|
| Alabama | Yes | Business Privilege Tax $50 min |
| Alaska | No | None |
| Arizona | Yes | None |
| Arkansas | Yes | Min $150 franchise tax |
| California | Yes | $800 minimum annual |
| Colorado | Yes | None |
| Connecticut | Yes | Business Entity Tax $250 |
| Delaware | Yes | Franchise tax $300 LLC / variable corp |
| District of Columbia | Yes | Franchise tax for corps |
| Florida | No | None |
| Georgia | Yes | None |
| Hawaii | Yes | General Excise Tax 4% |
| Idaho | Yes | None |
| Illinois | Yes | Personal Property Replacement Tax 1.5% |
| Indiana | Yes | None |
| Iowa | Yes | None |
| Kansas | Yes | None |
| Kentucky | Yes | Limited Liability Entity Tax |
| Louisiana | Yes | Franchise tax for corps |
| Maine | Yes | None |
| Maryland | Yes | Personal Property Return $300 |
| Massachusetts | Yes | Corporate excise min $456 |
| Michigan | Yes | None |
| Minnesota | Yes | None |
| Mississippi | Yes | Franchise tax for corps |
| Missouri | Yes | None |
| Montana | Yes | None |
| Nebraska | Yes | Occupation tax (corps) |
| Nevada | No | Commerce Tax (revenue > $4M) |
| New Hampshire | No | Business Profits Tax |
| New Jersey | Yes | None |
| New Mexico | Yes | None |
| New York | Yes | Filing fee scales by income |
| North Carolina | Yes | None |
| North Dakota | Yes | None |
| Ohio | Yes | Commercial Activity Tax |
| Oklahoma | Yes | Franchise tax for corps |
| Oregon | Yes | Corporate Activity Tax |
| Pennsylvania | Yes | None |
| Rhode Island | Yes | Corporate minimum tax $400 |
| South Carolina | Yes | License tax for corps |
| South Dakota | No | None |
| Tennessee | No | Franchise & Excise tax |
| Texas | No | Franchise tax (no-tax-due < $1.23M) |
| Utah | Yes | None |
| Vermont | Yes | Min corporate tax $250 |
| Virginia | Yes | None |
| Washington | No | B&O tax |
| West Virginia | Yes | None |
| Wisconsin | Yes | None |
| Wyoming | No | None |
Disclaimer: Legal information, not legal advice. Confirm current rules with the state filing office. See our full disclaimer.