Special Report

Most and Least Tax Friendly States for Business

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21. Idaho
> State sales tax rate: 6.0% (tied — 16th highest)
> Property taxes paid as pct. of home value: 0.7% (17th lowest)
> Unemployment rate: 2.9% (tied — 10th lowest)
> Top individual income tax rate: 6.9% (tied — 13th highest)
> Top corporate income tax rate: 6.9% (21st highest)

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22. Virginia
> State sales tax rate: 5.3% (21st lowest)
> Property taxes paid as pct. of home value: 0.8% (22nd lowest)
> Unemployment rate: 2.9% (tied — 10th lowest)
> Top individual income tax rate: 5.8% (tied — 21st highest)
> Top corporate income tax rate: 6.0% (tied — 19th lowest)

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23. Kentucky
> State sales tax rate: 6.0% (tied — 16th highest)
> Property taxes paid as pct. of home value: 0.8% (19th lowest)
> Unemployment rate: 4.1% (13th highest)
> Top individual income tax rate: 5.0% (tied — 19th lowest)
> Top corporate income tax rate: 5.0% (tied — 12th lowest)

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24. Nebraska
> State sales tax rate: 5.5% (tied — 23rd highest)
> Property taxes paid as pct. of home value: 1.6% (8th highest)
> Unemployment rate: 2.8% (6th lowest)
> Top individual income tax rate: 6.8% (tied — 16th highest)
> Top corporate income tax rate: 7.8% (15th highest)

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25. New Mexico
> State sales tax rate: 5.1% (20th lowest)
> Property taxes paid as pct. of home value: 0.6% (11th lowest)
> Unemployment rate: 5.1% (tied — 3rd highest)
> Top individual income tax rate: 4.9% (15th lowest)
> Top corporate income tax rate: 5.9% (18th lowest)

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