La tassazione dei redditi d'impresa negli USA

Tasse statali sul reddito delle società in America tutte le aliquote stato per stato

Oltre a quello federale, negli Stati Uniti esiste anche un livello di tassazione statale

Stato / Aliquota d’Imposta

[nelle righe a capo, Scaglioni di Reddito quando presenti]

Alabama 6.50% 

Alaska

• 2.00% > $25,000
• 3.00% > $49,000
• 4.00% > $74,000
• 5.00% > $99,000
• 6.00% > $124,000
• 7.00% > $148,000
• 8.00% > $173,000
• 9.00% > $198,000
• 9.40% > $222,000

Arizona 6.00%

Arkansas

• 1.00% > $0
• 2.00% > $3,000
• 3.00% > $6,000
• 5.00% > $11,000
• 6.00% > $25,000
• 6.50% > $100,000

California 8.84%

Colorado 4.63%

Connecticut 9%

Delaware 8.70%

Florida 0%

Georgia 6% [+ imposte sul capitale: max. $5000]

Hawaii 6.40%

Idaho 7.40%

Illinois 7.75%

Indiana 6.25% 

Iowa

• 6.00% > $0
• 8.00% > $25,000
• 10.00% > $100,000
• 12.00% > $250,000

Kansas

• 4.00% > $0
• 7.00% > $50,000

Kentucky

• 4.00% > $0
• 5.00% > $50,000
• 6.00% > $100,000

Louisiana

• 4.00% > $0
• 5.00% > $25,000
• 6.00% > $50,000
• 7.00% > $100,000
• 8.00% > $200,000

Maine

• 3.50% > $0
• 7.93% > $25,000
• 8.33% > $75,000
• 8.93% > $250,000

Maryland 8.25%  

Massachussets 8.00% 

Michigan 6.00% 

Minnesota 9.80% 

Mississippi 5.0%

Missouri

• 3.00% > $0
• 4.00% > $5,000
• 5.00% > $10,000

Montana 6.75%

Nebraska

• 5.58% > $0
• 7.81% > $100,000

Nevada 0%

New Hampshire 8.50% 

New Jersey

• 6.50% > $0
• 7.50% > $50,000
• 9.00% > $100,000

New Mexico

• 4.80% > $0
• 6.40% > $500,000
• 6.90% > $1,000,000

New York 7.10% 

North Carolina 5.00% 

North Dakota

• 1.48% > $0
• 3.73% > $25,000
• 4.53% > $50,000

Ohio *

Oklahoma 6.00%

Oregon

• 6.60% > $0
• 7.60% > $1,000,000

Pennsylvania 9.99%  

Rhode Island 7.00% 

South Carolina 5.00%

South Dakota None

Tennessee 6.50%  

Texas *

Utah 5.00% 

Vermont

• 6.00% > $0
• 7.00% > $10,000
• 8.50% > $25,000

Virginia 6.00% 

Washington *

West Virginia 6.50% 

Wisconsin 7.90% 

Wyoming 0% 

D.C. 9.40% 

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[*]
Gli stati di Ohio, Texas, e Washington non applicano una tassazione d'impresa basata appunto sul reddito netto realizzato nell'esercizio [ricavi meno costi = reddito imponibile]. Invece applicano delle aliquote fisse, in genere basse, sui ricavi lordi di esercizio.


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