CorporateActivityTax

2026 gross receipts & activity tax changes

Last reviewed June 2026

Several states adjusted their gross receipts and corporate activity taxes for 2025 and 2026 — raising thresholds, retiring minimum taxes, and reshaping rates. Here’s what changed, state by state, so you can check whether your filing obligation or bill is different this year.

$6M

Ohio CAT exclusion (2025+)

was $3M in 2024

$2.65M

Texas no-tax-due (2026)

up from $2.47M

2.1%

Top WA service B&O rate

tiered from Oct 2025

Delaware Gross Receipts Tax

Guide
  • Rates and exclusions are inflation-adjusted periodically; the figures here reflect the current published schedule.

Nevada Commerce Tax

Guide
  • The 26 category rates and the $4,000,000 threshold are unchanged for the 2025 and 2026 fiscal years.

Ohio Commercial Activity Tax

Guide
  • 2024: exclusion raised to $3,000,000; annual minimum tax eliminated; annual filing discontinued (quarterly only).
  • 2025: exclusion raised again to $6,000,000 and remains there for 2026.

Oregon Corporate Activity Tax

Guide
  • No structural changes to the thresholds, 0.57% rate, $250 base, or 35%/95% cost subtraction apply for 2025 or 2026.

Tennessee Business Tax

Guide
  • 2023 (Tennessee Works Act): the filing threshold rose from $10,000 to $100,000 per jurisdiction.
  • 2024: the franchise tax's alternative property measure was repealed (franchise tax is now net-worth only).

Texas Franchise (Margin) Tax

Guide
  • 2024: the no-tax-due threshold rose to $2.47M and the standalone No Tax Due Report was eliminated (file a PIR/OIR instead).
  • 2026: the threshold rises to $2.65M and the compensation cap to $480,000 per person.

Washington Business & Occupation Tax

Guide
  • Effective Oct 1, 2025, the Service & Other Activities classification moved from a flat 1.5% to tiered rates (1.5% / 1.75% / 2.1%) based on prior-year income.
  • A temporary 0.5% surcharge on Washington taxable income over $250M applies from Jan 1, 2026 (most businesses are unaffected).

Informational only — verify any change against the relevant state agency’s guidance before relying on it. See our disclaimer.