Index Of LLC Tax Rates By Bracket And State

The LLC tax rate for limited liability corporations by state depend on the way in which the LLC is organized. Single-member LLCs are taxed as sole proprietorships, making the tax rate the same as the individual tax rate.  Multi-member LLCs are taxed the same as partnerships and income from the LLC is reported on the individual member’s tax return.

Alabama (5 brackets; income range $500 – $3,000; tax rate range 2 percent – 5 percent)        

Alaska (no income tax)

Arizona (5 brackets; income range $10,000 – $150,000; tax rate range 2.59 percent – 4.54 percent)

Arkansas (6 brackets; income range $3,699 – $31,000; tax rate range 1 percent – 7 percent)

California (6 brackets; income range $6,827 – $44,815; tax rate range 1 percent – 9.33 percent)

Colorado (flat rate, 4.63 percent)

Connecticut (2 brackets; income range $10,000 – $10,000; tax rate range 3 percent – 5 percent)

Delaware (6 brackets; income range $5,000 – $60,000; tax rate range 2.2 percent – 5.95 percent)

Florida (no income tax)

Georgia (6 brackets; income range $750 – $7,000; tax rate range 1 percent – 6 percent)

Hawaii (9 brackets; income range $2,400 – $48,000; tax rate range 1.4 percent – 8.25 percent)

Idaho (8 brackets; income range $1,237 – $24,736; tax rate range 1.6 percent – 7.8 percent)

Illinois (flat rate, 3 percent)

Indiana (flat rate, 3.4 percent)

Iowa (9 brackets; income range $1,379 – $62,055; tax rate range 0.36 percent – 8.98 percent)

Kansas (3 brackets; income range $15,000 – $30,000; tax rate range 3.5 percent – 6.45 percent)

Kentucky (6 brackets; income range $3,000 – $75,000; tax rate range 2 percent – 6 percent)

Louisiana (3 brackets; income range $12,500 – $25,000; tax rate range 2 percent – 6 percent)

Maine (4 brackets; income range $4,849 – $19,450; tax rate range 2 percent – 8.5 percent)

Maryland (7 brackets; income range $1,000 – $500,000; tax rate range 2 percent – 5.5 percent)

Massachusetts (flat rate, 5.3 percent)

Michigan (flat rate, 4.35 percent)

Minnesota (3 brackets; income range $21,800 – $71,591; tax rate range 5.35 percent – 7.85 percent)

Mississippi (3 brackets; income range $5,000 – $10,000; tax rate range 3 percent – 5 percent)

Missouri (10 brackets; income range $1,000 – $9,000; tax rate range 1.5 percent – 6 percent)

Montana (7 brackets; income range $2,500 – $14,900; tax rate range 1 percent – 6.9 percent)

Nebraska (4 brackets; income range $2,400 – $27,001; tax rate range 2.56 percent – 6.84 percent)

Nevada (no income tax)

New Hampshire (no income tax; tax on dividends and interest income)

New Jersey (6 brackets; income range $20,000 – $500,000; tax rate range 1.4 percent – 8.97 percent)

New Mexico (4 brackets; income range $5,500 – $16,000; tax rate range 1.7 percent – 5.3 percent)

New York (5 brackets; income range $8,000 – $20,000; tax rate range 4 percent – 6.85 percent)

North Carolina (3 brackets; income range $12,750 – $60,000; tax rate range 6 percent – 7.75 percent)

North Dakota (5 brackets; income range $31,850 – $349,701; tax rate range 2.1 percent – 5.54 percent)

Ohio (9 brackets; income range $5,000 – $200,000; tax rate range 0.618 percent – 6.24 percent)

Oklahoma (7 brackets; income range $1,000 – $8,701; tax rate range 0.5 percent – 5.5 percent)

Oregon (3 brackets; income range $2,900 – $7,300; tax rate range 5 percent – 9 percent)

Pennsylvania (flat rate, 3.07 percent)

Rhode Island (25 percent – Federal tax rate)

South Carolina (6 brackets; income range $2,670 – $13,350; tax rate range 0 percent – 7 percent)

South Dakota (no income tax)

Tennessee (no income tax; tax on dividends and interest income)

Texas (no income tax)

Utah (flat rate, 5 percent)

Vermont (5 brackets; income range $32,550 – $357,700; tax rate range 3.6 percent – 9.5 percent)

Virginia (4 brackets; income range $3,000 – $17,000; tax rate range 2 percent – 5.75 percent)

Washington (no income tax)

Washington, D.C. (3 brackets; income range $10,000 – $40,000; tax rate range 4 percent – 8.5 percent)

West Virginia (5 brackets; income range $10,000 – $60,000; tax rate range 3 percent – 6.5 percent)

Wisconsin (4 brackets; income range $9,700 – $145,460; tax rate range 4.6 percent – 6.75 percent)

Wyoming (no income tax)