C corporation: what it costs a year in each state (2026)
A corporation taxed on its own profit at 21% federal, plus state corporate tax. Profit paid to the owner as dividends is taxed again on the owner's return.
At $100,000 of profit a C corporation costs from $25,147 a year (Texas) to $35,413 (Hawaii) in tax and fees. The full guide.
| State | Yearly cost at $100k | To set up |
|---|---|---|
| Texas | $25,147 | $300 |
| South Dakota | $25,197 | $150 |
| Florida | $25,380 | $70 |
| Wyoming | $25,541 | $100 |
| Ohio | $25,907 | $99 |
| Alaska | $25,951 | $250 |
| Nevada | $26,226 | $75 |
| North Dakota | $26,547 | $100 |
| Washington | $27,515 | $200 |
| Tennessee | $27,579 | $100 |
| New Hampshire | $27,958 | $100 |
| Louisiana | $28,408 | $95 |
| Arizona | $28,555 | $60 |
| North Carolina | $28,856 | $125 |
| Mississippi | $29,284 | $50 |
| Indiana | $29,315 | $95 |
| South Carolina | $29,413 | $135 |
| Arkansas | $29,442 | $45 |
| Missouri | $29,500 | $58 |
| Iowa | $29,619 | $50 |
| Nebraska | $29,738 | $225 |
| Kentucky | $29,759 | $50 |
| Oklahoma | $29,815 | $50 |
| New Mexico | $30,036 | $100 |
| Georgia | $30,318 | $150 |
| Colorado | $30,348 | $50 |
| West Virginia | $30,348 | $100 |
| Idaho | $30,370 | $100 |
| Pennsylvania | $30,465 | $125 |
| Kansas | $30,485 | $85 |
| Utah | $30,528 | $59 |
| Michigan | $30,538 | $60 |
| Maine | $30,554 | $145 |
| Rhode Island | $30,652 | $230 |
| Vermont | $30,862 | $155 |
| Montana | $30,955 | $35 |
| Wisconsin | $31,014 | $100 |
| Connecticut | $31,165 | $250 |
| Virginia | $31,173 | $75 |
| Alabama | $31,270 | $200 |
| New Jersey | $31,491 | $100 |
| Maryland | $31,752 | $120 |
| New York | $31,765 | $125 |
| Massachusetts | $32,165 | $275 |
| California | $32,215 | $100 |
| District of Columbia | $32,232 | $99 |
| Delaware | $32,491 | $109 |
| Illinois | $32,580 | $150 |
| Minnesota | $33,104 | $155 |
| Oregon | $34,854 | $100 |
| Hawaii | $35,413 | $50 |
Federal and state tax and fees, single filer, $150,000 revenue, default salary $40,000 and payroll and return costs.