S corp vs C corp in every state (2026)
A C corporation pays tax on its profit and the owner pays again on dividends. An S corporation passes profit to the owner's own return. The table compares the two at two profit levels, with all C corp profit after tax paid out.
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states where a C corp costs less than an S corp at $300,000 of profit, with all profit paid out.
2026 federal and state rates, checked October 24, 2026| State | S corp $100k | C corp $100k | S corp $300k | C corp $300k |
|---|---|---|---|---|
| Alabama | $21,803 | $31,270 | $85,458 | $114,665 |
| Alaska | $18,241 | $25,951 | $73,913 | $100,186 |
| Arizona | $19,535 | $28,555 | $79,062 | $106,645 |
| Arkansas | $20,848 | $29,442 | $82,292 | $109,115 |
| California | $23,188 | $32,215 | $95,374 | $124,590 |
| Colorado | $21,748 | $30,348 | $84,853 | $111,776 |
| Connecticut | $21,801 | $31,165 | $88,325 | $117,116 |
| Delaware | $23,046 | $32,491 | $90,791 | $119,849 |
| District of Columbia | $26,594 | $32,232 | $103,440 | $122,376 |
| Florida | $17,909 | $25,380 | $73,417 | $99,838 |
| Georgia | $21,391 | $30,318 | $85,008 | $112,673 |
| Hawaii | $27,712 | $35,413 | $104,311 | $129,913 |
| Idaho | $21,383 | $30,370 | $85,511 | $113,461 |
| Illinois | $22,785 | $32,580 | $87,361 | $117,796 |
| Indiana | $20,323 | $29,315 | $80,567 | $108,149 |
| Iowa | $20,527 | $29,619 | $82,301 | $110,940 |
| Kansas | $21,835 | $30,485 | $86,293 | $115,112 |
| Kentucky | $20,770 | $29,759 | $81,890 | $109,570 |
| Louisiana | $19,890 | $28,408 | $80,227 | $107,774 |
| Maine | $22,604 | $30,554 | $90,787 | $115,811 |
| Maryland | $21,993 | $31,752 | $84,519 | $116,636 |
| Massachusetts | $22,860 | $32,165 | $87,278 | $116,830 |
| Michigan | $21,219 | $30,538 | $83,547 | $112,268 |
| Minnesota | $22,912 | $33,104 | $91,548 | $123,632 |
| Mississippi | $20,442 | $29,284 | $82,068 | $109,939 |
| Missouri | $20,890 | $29,500 | $83,942 | $110,628 |
| Montana | $21,491 | $30,955 | $86,111 | $115,531 |
| Nebraska | $20,910 | $29,738 | $83,730 | $110,990 |
| Nevada | $19,154 | $26,226 | $74,623 | $96,701 |
| New Hampshire | $21,299 | $27,958 | $82,832 | $103,762 |
| New Jersey | $22,793 | $31,491 | $89,221 | $118,717 |
| New Mexico | $20,709 | $30,036 | $84,357 | $112,952 |
| New York | $22,344 | $31,765 | $87,901 | $116,919 |
| North Carolina | $20,971 | $28,856 | $82,860 | $107,435 |
| North Dakota | $18,544 | $26,547 | $77,996 | $103,377 |
| Ohio | $19,197 | $25,907 | $77,122 | $98,833 |
| Oklahoma | $21,223 | $29,815 | $83,943 | $110,606 |
| Oregon | $25,815 | $34,854 | $98,072 | $125,310 |
| Pennsylvania | $20,886 | $30,465 | $82,398 | $111,328 |
| Rhode Island | $21,426 | $30,652 | $86,448 | $114,853 |
| South Carolina | $19,628 | $29,413 | $81,566 | $112,058 |
| South Dakota | $17,891 | $25,197 | $73,401 | $95,647 |
| Tennessee | $20,825 | $27,579 | $81,557 | $102,669 |
| Texas | $17,829 | $25,147 | $73,345 | $95,598 |
| Utah | $21,790 | $30,528 | $84,509 | $111,604 |
| Vermont | $21,941 | $30,862 | $91,602 | $119,430 |
| Virginia | $21,920 | $31,173 | $86,655 | $115,371 |
| Washington | $20,610 | $27,515 | $80,811 | $102,265 |
| West Virginia | $20,874 | $30,348 | $83,729 | $112,955 |
| Wisconsin | $21,638 | $31,014 | $87,412 | $115,734 |
| Wyoming | $18,314 | $25,541 | $73,783 | $95,976 |
Single filer, no other income, default salary, $1,800 (S corp) and $2,000 (C corp) a year of payroll and tax-return costs. Click a column heading to sort. Each state links to its own page with sources.