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Company
formation USA: Dtas-Tax
Treaties
Company
formation USA: Dtas-Tax
Treaties
|
List of Countries Having Tax Treaties
With the United States
|
|
Country
|
Effective
Date
|
Country
|
Effective
Date
|
|
Australia
|
1982
(protocol 2001)
|
Lithuania
|
1998
|
|
Austria
|
1996
|
Luxembourg
|
1962
(protocol 2009)
|
|
Barbados
|
1984
|
Mexico
|
1992, 2004
|
|
Belgium
|
1970
|
Morocco
|
1977
|
|
Canada
|
1980
(protocol 2009)
|
Netherlands
|
1992
|
|
China
|
1984
|
New Zealand
|
1992
(protocol 2009)
|
|
Cyprus
|
1984
|
Norway
|
1971
|
|
Czech Republic
|
1993
|
Pakistan
|
1957
|
|
Denmark
|
1948, 2000
|
Philippines
|
1976
|
|
Egypt
|
1980
|
Poland
|
1974
|
|
Estonia
|
1998
|
Portugal
|
1994
|
|
Finland
|
1989
|
Romania
|
1973
|
|
France
|
1994
(protocol 2009)
|
Russia
|
1992
|
|
Germany
|
1989
|
Slovak Republic
|
1993
|
|
Greece
|
1950
|
Slovenia
|
1999
|
|
Hungary
|
1979
|
South Africa
|
1997
|
|
Iceland
|
1975
(protocol 2009)
|
Spain
|
1990
|
|
India
|
1989
|
Sweden
|
1994
|
|
Indonesia
|
1988
|
Switzerland
|
1996
(protocol 2009)
|
|
Ireland
|
1997
|
Thailand
|
1996
|
|
Israel
|
1975
|
Trinidad
|
1970
|
|
Italy
|
1984
|
Tunisia
|
1985
|
|
Jamaica
|
1980
|
Turkey
|
1996
|
|
Japan
|
1971
|
Ukraine
|
1994
|
|
Kazakhstan
|
1993
|
USSR
|
1973
|
|
Korea
|
1976
|
United Kingdom
|
1975
|
|
Latvia
|
1998
|
Venezuela
|
1999
|
There are also agreements in place with:
Armenia (since 1973), Azerbaijan (1973), Bagladesh (2006), Belarus
(1973), Georgia (1973), Kyrgyzstan (now known as the Kyrgyz Republic-
1973), Malta (2009), Moldova (1973), Sri Lanka (2002), Tajikistan
(1973), Turkmenistan (1973), and Uzbekistan (1973). A treaty with
Bulgaria was due to be signed late in 2009.
|
Corporate taxes USA : |
| Income: |
Tax rate: |
| US$0–50,000 |
15% |
| US$50,001–75,000 |
US$7,500 +
25% of the excess amount |
| US$75,001–100,000 |
US$13,750 +
34% of the excess amount |
| US$100,001–335,000 |
US$22,250 +
39% of the excess amount |
| US$335,001–10,000,000 |
US$113,900
+34% of the excess amount |
| US$10,000,001–15,000,000 |
US$3,400,000 + 35% of the excess amount |
| US$15,000,001–18,330,000 |
US$5,150,000 + 38% of the excess amount |
|
US$18,330,001 and above |
35% |
Smaller
companies may use a simplified income tax return Form 1120-A if they
meet the following requirements, among others:
- Gross receipts
and total income are both under $500,000;
- Total assets are
also under $500,000;
- Does not own and
is not owned by a foreign corporation.
US State Income Tax For Corporations
|
US State Income Tax For Corporations - 2004
|
|
State
|
Income Tax (Range) %
|
Brackets ($)
|
Comments
|
Federal Tax Deductible?
|
|
Alabama
|
6.5
|
flat rate
|
|
Yes
|
|
Alaska
|
1.0 - 9.4
|
10,000 - 90,000
|
|
No
|
|
Arizona
|
6.968
|
flat rate
|
|
No
|
|
Arkansas
|
1.0 - 6.5
|
3,000 - 100,000
|
|
No
|
|
California
|
8.84
|
flat rate
|
1.5% for S Corporations
|
No
|
|
Colorado
|
4.63
|
flat rate
|
|
No
|
|
Connecticut
|
7.5
|
flat rate
|
|
No
|
|
Delaware
|
8.7
|
flat rate
|
|
No
|
|
Florida
|
5.5
|
flat rate
|
|
No
|
|
Georgia
|
6.0
|
flat rate
|
|
No
|
|
Hawaii
|
4.4 - 6.4
|
25,000 - 100,000
|
|
No
|
|
Idaho
|
7.6
|
flat rate
|
|
No
|
|
Illinois
|
7.3
|
flat rate
|
|
No
|
|
Indiana
|
8.5
|
flat rate
|
|
No
|
|
Iowa
|
6.0 - 12.0
|
25,000 - 250,000
|
|
Yes (50%)
|
|
Kansas
|
4.0
|
flat rate
|
Plus 3.5% over 50,000
|
No
|
|
Kentucky
|
4.0 - 8.25
|
25,000 - 250,000
|
|
No
|
|
Louisiana
|
4.0 - 8.0
|
25,000 - 200,000
|
|
Yes
|
|
Maine
|
3.5 - 8.93
|
25,000 - 250,000
|
|
No
|
|
Maryland
|
7.0
|
flat rate
|
|
No
|
|
Massachusetts
|
9.5
|
flat rate
|
|
No
|
|
Michigan
|
1.9
|
flat rate
|
wide tax-base
|
No
|
|
Minnesota
|
9.8
|
flat rate
|
|
No
|
|
Mississippi
|
3.0 - 5.0
|
5,000 - 10,000
|
|
No
|
|
Missouri
|
6.25
|
flat rate
|
|
Yes
|
|
Montana
|
6.75
|
flat rate
|
|
No
|
|
Nebraska
|
5.58 - 7.81
|
50,000
|
|
No
|
|
New Hampshire
|
8.5
|
flat rate
|
|
No
|
|
New Jersey
|
9.0
|
flat rate
|
|
No
|
|
New Mexico
|
4.8 - 7.6
|
500,000 - 1m
|
|
No
|
|
New York
|
7.5
|
flat rate
|
|
No
|
|
Nevada
|
zero
|
|
|
|
|
North Carolina
|
6.9
|
flat rate
|
|
No
|
|
North Dakota
|
3.0 - 10.5
|
3,000 - 50,000
|
|
Yes
|
|
Ohio
|
5.1 - 8.5
|
50,000
|
|
No
|
|
Oklahoma
|
6.0
|
flat rate
|
|
No
|
|
Oregon
|
6.6
|
flat rate
|
|
No
|
|
Pennsylvania
|
9.9
|
flat rate
|
|
No
|
|
Rhode Island
|
9.0
|
flat rate
|
|
No
|
|
South Carolina
|
5.0
|
flat rate
|
|
No
|
|
South Dakota
|
6.0
|
flat rate
|
|
No
|
|
Tennessee
|
6.5
|
flat rate
|
|
No
|
|
Texas
|
4.5
|
flat rate
|
on 'earned surplus'
|
No
|
|
Utah
|
5.0
|
flat rate
|
|
No
|
|
Vermont
|
7.0 - 9.75
|
10,000 - 250,000
|
|
No
|
|
Virginia
|
6.0
|
flat rate
|
|
No
|
|
West Virginia
|
9.0
|
flat rate
|
|
No
|
|
Wisconsin
|
7.9
|
flat rate
|
|
No
|
|
Washington
|
zero
|
|
|
|
|
Washington DC
|
9.975
|
flat rate
|
|
No
|
|
Wyoming
|
zero
|
|
|
|
|
|
