Special Report

Most and Least Tax Friendly States for Business

Source: SteveDF / E+ via Getty Images

15. Washington
> Tax-friendliness score: 5.39/10
> Top individual income tax rate: 7.0% (11th highest)
> Top corporate income tax rate: 0.0% (6th lowest)
> State & avg. local sales tax rate: 9.3% (4th highest)

Source: DenisTangneyJr / iStock via Getty Images

14. Texas
> Tax-friendliness score: 5.56/10
> Top individual income tax rate: 0.0% (7th lowest)
> Top corporate income tax rate: 0.0% (6th lowest)
> State & avg. local sales tax rate: 8.2% (14th highest)

Source: DenisTangneyJr / iStock via Getty Images

13. Missouri
> Tax-friendliness score: 5.57/10
> Top individual income tax rate: 5.4% (25th lowest)
> Top corporate income tax rate: 4.0% (9th lowest)
> State & avg. local sales tax rate: 8.3% (12th highest)

Source: pawel.gaul / E+ via Getty Images

12. Michigan
> Tax-friendliness score: 5.58/10
> Top individual income tax rate: 4.3% (13th lowest)
> Top corporate income tax rate: 6.0% (23rd lowest)
> State & avg. local sales tax rate: 6.0% (13th lowest)

11. North Carolina
> Tax-friendliness score: 5.61/10
> Top individual income tax rate: 5.0% (19th lowest)
> Top corporate income tax rate: 2.5% (7th lowest)
> State & avg. local sales tax rate: 7.0% (25th lowest)

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