incFACTS v0.10.08

Cross-jurisdiction analysis

Which states levy a recurring entity tax, and what the floor is

"Franchise tax" is four different things wearing one name: a net-worth tax, a minimum privilege tax, a gross-receipts excise, and in several states a flat annual charge that is a tax only in the sense that it is not optional. Of the 51 jurisdictions in the structured record, 38 levy nothing at entity level that reaches an LLC, 3 levy something with no floor, 7 levy something with a stated minimum ranging from $100 to $800, and for 3 the record refuses to resolve the LLC case.

7With a stated LLC floorhighest $800
38Nothing reaches an LLC
3Applies, no minimuma tax you can owe nothing on
3Not resolved for LLCsa research gap, published as one
54Structured jurisdiction records48 verified; basis, minimum, due date on every state page
Alaska - No entity-level tax reaches an LLCAK Alabama - Tax applies, no minimumAL Arkansas - Not resolved for LLCsAR Arizona - No entity-level tax reaches an LLCAZ California - Tax applies with a floorCA Colorado - No entity-level tax reaches an LLCCO Connecticut - No entity-level tax reaches an LLCCT District of Columbia - Tax applies with a floorDC Delaware - Not resolved for LLCsDE Florida - No entity-level tax reaches an LLCFL Georgia - No entity-level tax reaches an LLCGA Guam - Outside the structured datasetGU Hawaii - No entity-level tax reaches an LLCHI Iowa - No entity-level tax reaches an LLCIA Idaho - No entity-level tax reaches an LLCID Illinois - No entity-level tax reaches an LLCIL Indiana - No entity-level tax reaches an LLCIN Kansas - No entity-level tax reaches an LLCKS Kentucky - Tax applies with a floorKY Louisiana - No entity-level tax reaches an LLCLA Massachusetts - No entity-level tax reaches an LLCMA Maryland - No entity-level tax reaches an LLCMD Maine - No entity-level tax reaches an LLCME Michigan - No entity-level tax reaches an LLCMI Minnesota - Tax applies, no minimumMN Missouri - No entity-level tax reaches an LLCMO Mississippi - No entity-level tax reaches an LLCMS Montana - No entity-level tax reaches an LLCMT North Carolina - No entity-level tax reaches an LLCNC North Dakota - No entity-level tax reaches an LLCND Nebraska - No entity-level tax reaches an LLCNE New Hampshire - No entity-level tax reaches an LLCNH New Jersey - No entity-level tax reaches an LLCNJ New Mexico - No entity-level tax reaches an LLCNM Nevada - No entity-level tax reaches an LLCNV New York - No entity-level tax reaches an LLCNY Ohio - No entity-level tax reaches an LLCOH Oklahoma - No entity-level tax reaches an LLCOK Oregon - Tax applies with a floorOR Pennsylvania - No entity-level tax reaches an LLCPA Puerto Rico - Outside the structured datasetPR Rhode Island - Tax applies with a floorRI South Carolina - No entity-level tax reaches an LLCSC South Dakota - No entity-level tax reaches an LLCSD Tennessee - Tax applies with a floorTN Texas - Tax applies, no minimumTX Utah - No entity-level tax reaches an LLCUT Virginia - No entity-level tax reaches an LLCVA US Virgin Islands - Outside the structured datasetVI Vermont - Tax applies with a floorVT Washington - No entity-level tax reaches an LLCWA Wisconsin - No entity-level tax reaches an LLCWI West Virginia - No entity-level tax reaches an LLCWV Wyoming - Not resolved for LLCsWY
No entity-level tax reaches an LLC 38Tax applies, no minimum 3Tax applies with a floor 7Not resolved for LLCs 3Outside the structured dataset 3
Recurring entity-level tax as it reaches a limited-liability company, 51 jurisdictions. Tile cartogram: every jurisdiction gets equal visual weight, because the dataset is per-jurisdiction and not per-acre.
$200 $400 $600 $800 CA California $800 RI Rhode Island $400 DC District of C $250 VT Vermont $250 KY Kentucky $175 OR Oregon $150 TN Tennessee $100
Recurring entity-tax minimum reaching an LLC, where the record resolves it (USD per year)

Jurisdictions with a stated minimum reaching an LLC

Recurring entity-level tax minimum, LLC, 7 jurisdictions
Jurisdiction Annual minimum What the levy is calledConfidence
CA California$800Franchise tax (corps) / Annual tax + LLC fee (LLCs)high
RI Rhode Island$400RI Business Corporation Tax (corps) / LLC annual charge a.k.a. annual fee or filing charge (pass-throughs)high
DC District of Columbia$250DC Corporation Franchise Tax (D-20) / Unincorporated Business Franchise Tax (D-30)high
VT Vermont$250Vermont Corporate Income Tax minimum tax (corps) / Business Entity Income Tax $250 minimum (pass-throughs) - franchise-equivalent minimums, not a named franchise taxhigh
KY Kentucky$175recorded as applying, name not capturednot graded
OR Oregon$150Corporation excise tax minimum tax (ORS ch. 317) + partnership minimum privilege tax (ORS 314.725) + Corporate Activity Tax (ORS ch. 317A)high
TN Tennessee$100Tennessee franchise and excise (F&E) taxhigh

Jurisdictions where nothing at entity level reaches an LLC

This is the more useful half of the finding and the half nobody publishes. Several of these states are commonly described as franchise-tax states because they levy one on corporations, on financial institutions, or on public-service companies only.

No recurring entity-level tax reaches a limited-liability company
JurisdictionWhat the record says
AK Alaskarecorded as applying, name not captured
AZ Arizonarecorded as applying, name not captured
CO Coloradorecorded as applying, name not captured
CT Connecticutrecorded as applying, name not captured
FL Floridarecorded as applying, name not captured
GA GeorgiaCorporate Net Worth Tax (Georgia's franchise tax)
HI HawaiiGeneral Excise Tax (GET) - gross-receipts tax on all business activity; 'Franchise Tax' proper (HRS ch. 241) = financial institutions only
IA IowaFranchise Tax (financial institutions only - Iowa Code ch. 422, subchapter V); no general-entity franchise tax exists
ID IdahoIdaho franchise tax (Idaho Code 63-3025A) / corporate income tax (63-3025) - mutually exclusive, same rate; plus $10 Permanent Building Fund tax (63-3082)
IL Illinoisrecorded as applying, name not captured
IN Indiananone (no franchise tax; corporate AGI tax 4.9% is a plain income tax; FIT = financial institutions only)
KS Kansasrecorded as applying, name not captured
LA LouisianaCorporation Franchise Tax (REPEALED eff. 2026-01-01)
MA MassachusettsCorporate excise (income measure + property/net-worth measure)
MD MarylandNone for ordinary LLCs/corps (Maryland 'franchise tax' = Public Service Company Franchise Tax only; Financial Institution Franchise Tax terminated after 2000)
ME MaineFranchise tax (financial institutions only, 36 M.R.S. sec 5206); ordinary corps = corporate income tax (36 M.R.S. sec 5200); LLCs = none
MI Michiganrecorded as applying, name not captured
MO MissouriCorporation franchise tax (RSMo ch. 147) - ELIMINATED for tax years beginning on or after 2016-01-01
MS MississippiMississippi Corporation Franchise Tax (franchise or excise tax, Miss. Code Ann. Title 27, ch. 13; 27-13-5 levy, 27-13-7 foreign)
MT MontanaCorporate Income Tax (statutory privilege tax measured by net income; historical 'corporation license tax'; MCA Title 15, ch. 31)
NC North CarolinaFranchise or privilege tax on domestic and foreign corporations (N.C.G.S. Ch. 105, Art. 3, GS 105-114 et seq.; imposition GS 105-122)
ND North DakotaNone (no franchise tax). Corporate income tax (net-income) is the only entity-level tax, N.D.C.C. ch. 57-38.
NE Nebraskarecorded as applying, name not captured
NH New HampshireBusiness Profits Tax (BPT, RSA 77-A) + Business Enterprise Tax (BET, RSA 77-E) - not a franchise tax; NH has none
NJ New JerseyCorporation Business Tax (CBT) [corp]; partnership per-owner filing fee [LLC 3+ owners]
NM New MexicoCorporate Franchise Tax (Corporate Income and Franchise Tax Act, NMSA 1978 ch. 7 art. 2A)
NV Nevadarecorded as applying, name not captured
NY New YorkCorporations: Article 9-A franchise tax on general business corporations. LLCs/LLPs: annual filing fee (Tax Law 658(c)(3)) - a flat-bracket fee, not an income tax
OH Ohiorecorded as applying, name not captured
OK Oklahomarecorded as applying, name not captured
PA Pennsylvaniarecorded as applying, name not captured
SC South Carolinarecorded as applying, name not captured
SD South Dakotarecorded as applying, name not captured
UT UtahCorporation Franchise and Income Tax (minimum tax a/k/a privilege tax)
VA Virginiarecorded as applying, name not captured
WA WashingtonBusiness & Occupation (B&O) tax - gross-receipts excise (NOT a franchise tax; characterized honestly, it fills the franchise-tax slot as WA's recurring business-privilege tax)
WI WisconsinCorporation franchise or income tax (7.9% of net income) + economic development surcharge ($4M+ receipts)
WV West VirginiaNone (Business Franchise Tax, W. Va. Code ch. 11 art. 23, phased out - no tax due for taxable years beginning on/after 2015-01-01)

Where we will not give you a number

3 jurisdictions carry a single recorded minimum that does not distinguish entity types. Publishing it as the LLC figure would be a guess, so it is published as a gap with the recorded figure shown for context and clearly labelled as unresolved.

Recorded minimum not resolved between corporations and LLCs
JurisdictionRecorded minimum Why it is not asserted for LLCs
AR Arkansas$0high
DE Delaware$0high (corp formula) / medium (LLC-LP flat tax amount $300 vs $400)
WY Wyoming$0high
Provenance - entity-level taxPending review

Citations withheld on this page's LLC-minimum figures: they resolve through a legacy research pass its author graded CANDIDATES. The 2026-08-10 structured entity-tax dataset (54 jurisdiction records, 48 verified at official sources) settles the no-tax and corporation cases and renders - with citations where verified - on every jurisdiction page.

Structured records
54 jurisdictions, fields applies / tax name / basis / minimum / maximum / due date, 48 verified
Legacy substrate
51 jurisdictions, the source of the LLC minimums this page still ranks
Retrieved
structured 2026-08-10; legacy 2026-07-11
Corporation view
the corporation cost model, where the structured minimums are first-class

Parsing the structured records' LLC minimums out of their prose applies_to fields is the remaining unlock for this page's unresolved column.

Cite this page

Cite the page for the compilation and its verification record; for the underlying fact, cite the official source shown on its row. Formats:

incFACTS, "Franchise tax by state - who levies one and what the LLC floor is," FACTS repository v0.10.08 (data as of 2026-09-21), https://www.incfacts.com/analysis/franchise-tax/ (accessed 2026-09-21).
incFACTS, Franchise tax by state - who levies one and what the LLC floor is, https://www.incfacts.com/analysis/franchise-tax/ (last visited 2026-09-21).
@misc{incfacts_analysis_franchise_tax_2026,
  author = {incFACTS (FACTS repository)},
  title = {Franchise tax by state - who levies one and what the LLC floor is},
  year = {2026},
  url = {https://www.incfacts.com/analysis/franchise-tax/},
  note = {v0.10.08, data as of 2026-09-21, accessed 2026-09-21}
}

How to cite incFACTS · The accessed date is today's; the version and data-as-of date identify what you relied on.