Tax Foundation

The Tax Foundation’s publication Corporate Tax Rates around the World shows how statutory corporate income tax rates have developed since 1980, with data for over 200 jurisdictions for the year 2023. The dataset we compiled for the years 1980 to 2023 is made available as a resource for research.  

The Tax Foundation’s State Business Tax Climate Index is designed to show how well states structure their tax systems and provides a road map for improvement. A rank of 1 is best, 50 is worst. The latest values shows the tax systems as of July 1, 2021 (the beginning of Fiscal Year 2022) Note-District of Columbia (DC)’s score and rank do not affect other states

Note: A rank of 1 is best, 50 is worst. Rankings do not average to the total. States without a tax rank equally as 1. DC's score and rank do not affect other states. The report shows tax systems as of July 1, 2023 (the beginning of Fiscal Year 2024).