How LLC Owners Save on Taxes in 2026

50 State Tax Write-Offs & Strategies — 2026
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ALL 50 STATES · 2026
State Tax Write-Offs & Strategies
Every state has different income tax rates, PTET elections, bonus depreciation rules, and state-specific strategies. Select your state to see exactly what applies to you.

✓ No State Income Tax States With No Individual Income Tax (9 States)

All Other States — By Income Tax Rate

AL
Alabama
5.0%
PTET Available
AZ
Arizona
2.5% (flat)
PTET Available
AR
Arkansas
3.9%
PTET Available
CA
California
13.3%
PTET Available
CO
Colorado
4.4% (flat)
PTET Available
CT
Connecticut
6.99%
PTET Available
DE
Delaware
6.6%
PTET Available
GA
Georgia
5.09% (flat, dropping to 5.09% in 2026)
PTET Available
HI
Hawaii
11.0%
PTET Available
ID
Idaho
5.695%
PTET Available
IL
Illinois
4.95% (flat)
PTET Available
IN
Indiana
3.0% (flat, dropping from 3.05%)
PTET Available
IA
Iowa
4.0% (flat, down from 4.4%)
PTET Available
KS
Kansas
5.58%
PTET Available
KY
Kentucky
3.5% (flat, down from 4.0%)
PTET Available
LA
Louisiana
3.0% (flat, major reform in 2025)
PTET Available
ME
Maine
7.15%
PTET Available
MD
Maryland
5.75% (+ up to 3.2% county tax)
PTET Available
MA
Massachusetts
5.0% (+ 4% surtax on income over $1M)
PTET Available
MI
Michigan
4.25% (flat, reduced to 3.99% by 2026 trigger)
PTET Available
MN
Minnesota
9.85%
PTET Available
MS
Mississippi
4.7% (flat, phasing to 0% by 2030)
PTET Available
MO
Missouri
4.7%
PTET Available
MT
Montana
5.9%
PTET Available
NE
Nebraska
4.55% (top rate, down from 5.2%)
PTET Available
NJ
New Jersey
10.75%
PTET Available
NM
New Mexico
5.9%
PTET Available
NY
New York
10.9% (+ NYC tax up to 3.876%)
PTET Available
NC
North Carolina
3.99% (flat, down from 4.25%)
PTET Available
ND
North Dakota
2.5% (flat — lowest in nation with income tax)
PTET Available
OH
Ohio
2.75% (flat, major reform in 2026)
PTET Available
OK
Oklahoma
4.5% (down from 4.75%)
PTET Available
OR
Oregon
9.9%
PTET Available
PA
Pennsylvania
3.07% (flat)
PTET Available
RI
Rhode Island
5.99%
PTET Available
SC
South Carolina
6.0% (temporarily reduced from 6.2% through June 2026)
PTET Available
UT
Utah
4.55% (flat)
PTET Available
VT
Vermont
8.75%
PTET Available
VA
Virginia
5.75%
PTET Available
WA
Washington
No income tax (wages)
WV
West Virginia
4.82%
PTET Available
WI
Wisconsin
7.65%
PTET Available

Not Sure Which State Strategies Apply to You?

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