2012-06-06

法人所得税~アメリカ編~



Alabama
$0-: 6.50

Alaska
$0-: 1.00
$10,000-: 2.00
$20,000-: 3.00
$30,000-: 4.00
$40,000-: 5.00
$50,000-: 6.00
$60,000-: 7.00
$70,000-: 8.00
$80,000-: 9.00
$90,000-: 9.40

Arizona
$0-: 6.968

Arkansas
$0-: 1.00%
$3,000-: 2.00
$6,000-: 3.00
$11,000-: 5.00
$25,000-: 6.00
$100,000-: 6.50

California
$0-: 8.84

Colorado
$0-: 4.63

Connecticut
$0-: 7.50

Delaware
$0-: 8.70

D.C.
$0-: 9.975

Florida
$0-: 5.50

Georgia
$0-: 6.00

Hawaii
$0-: 4.40
$25,000-: 5.40

Idaho
$0-: 7.60

Illinois
$0-: 9.50

Indiana
$0-: 8.50

Iowa
$0-: 6.00
$25,000-: 8.00
$100,000-: 10.00
$250,000-: 12.00

Kansas
$0-: 4.00
$50,000-: 7.00

Kentucky
$0-: 4.00
$50,000-: 5.00
$100,00-: 6.00

Louisiana
$0-: 4.00
$25,000-: 5.00
$50,000-: 6.00
$100,000-: 7.00
$200,000-: 8.00

Maine
$0-: 3.50
$25,000-: 7.93
$75,000-: 8.33
$250,000-: 8.93

Maryland
$0-: 8.25

Massachusetts
$0-: 8.25

Michigan
$0-: 6.00

Minnesota
$0-: 9.80

Mississippi
$0-: 3.00
$5,000-: 4.00
$10,000-: 5.00

Missouri
$0-: 6.25

Montana
$0: 6.75

Nebraska
$0-: 5.58
$100,000-: 7.81

Nevada
$0-: 0.00

New Hampshire
$0-: 8.50

New Jersey
$100,000-: 9.00

New Mexico
$0-: 4.80
$500,000-: 6.40
$1,000,00-: 7.60

New York
$0-: 7.10

North Carolina
$0-: 6.90

North Dakota
$0-: 2.10
$25,000-: 5.25
$50,000-: 6.40

Ohio
特殊な法人税制度

Oklahoma
$0-:6.00

Oregon
$0-: 6.60
$250,000-: 7.60

Pennsylvania
$0-: 9.99

Rhode Island
$0-: 9.00

South Carolina
$0-: 5.00

South Dakota
$0-: 0.00

Tennessee
$0-: 6.50

Texas
$0-: 0.00

Utah
$0-: 5.00

Vermont
$0-: 6.00
$100,000-: 7.00
$250,000-: 8.50

Virginia
$0-: 6.00

Washington
$0-: 0.00
業種により別途課税のケースあり

West Virginia
$0-: 8.50

Wisconsin
$0-: 7.90

Wyoming
$0-: 0.00


Ref: 州税・地方税・消費税~アメリカ編~

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