Corporate Franchise Taxes State Law Survey

Summary

This survey summarizes state taxes and fees imposed on corporations as a condition of incorporation, qualification, continued existence, annual registration, or continued authority to do business. These amounts may be fixed or measured by authorized shares, issued shares, paid-in capital, stated capital, net worth, capital stock, or similar capital/property measures. The chart does not cover corporate income taxes, gross receipts taxes, transaction privilege taxes, margin taxes, or other business activity taxes merely because a state labels the tax a "franchise" tax.