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Californiacorporate tax inColorado
Low — top rate under 5%

Colorado

Top Rate
4.4%
Rate Structure
Flat
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Colorado's top corporate income tax rate is 4.4%, applied as a flat rate. This places Colorado in the "Low (under 5%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

Colorado applies a single flat 4.4% corporate income tax rate to all taxable income, with no brackets.

S-Corp & Pass-Through Treatment

Colorado recognizes federal S-corp election. Pass-through entities may make a SALT Parity Act election to be taxed at the entity level at the flat 4.4% rate.

Official State Revenue Department

For current corporate tax rules in Colorado, consult the state's official source at https://tax.colorado.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

Colorado Department of Revenue: https://tax.colorado.gov/
Law last updated: 2025Row last reviewed: Apr 26, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.