Small Business
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10 Worst States for Entrepreneurship and Small Business

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10. Massachusetts Tax Index Rank 44.64/42 Top Personal Income Tax Rate/Rank 5.3%/22 Top Capital Gains Tax Rate/Rank 5.3%/25 Top Corporate Income Tax Rate/Rank 9.5%/47 Top Corporate Capital Gains Tax Rate/Rank 9.5%/47 State Gas Tax (dollars per gallon)/Rank $0.235/23(tie) (REUTERS)

9. Oregon Tax Index/Rank 45.833/43 Top Personal Income Tax Rate/Rank 11%/50(tie) Top Capital Gains Tax Rate/Rank 11%/51 Top Corporate Income Tax Rate/Rank 7.9%/32(tie) Top Corporate Capital Gains Tax Rate/Rank 7.9%/33 State Gas Tax (dollars per gallon)/Rank $0.25/29(tie) (REUTERS)

8. Vermont Tax Index/Rank 47.317/44 Top Personal Income Tax Rate/Rank 8.95/46 Top Capital Gains Tax Rate/Rank 8.95%/47 Top Corporate Income Tax Rate/Rank 8.5%/37(tie) Top Corporate Capital Gains Tax Rate/Rank 8.5%/38(tie) State Gas Tax (dollars per gallon)/Rank $0.247/28 (REUTERS)

7. Iowa Tax Index/Rank 48.905/45 Top Personal Income Tax Rate/Rank 5.837%/25 Top Capital Gains Tax Rate/Rank 7.633%/41 Top Corporate Income Tax Rate/Rank 9.9%/49 Top Corporate Capital Gains Tax Rate/Rank 9.9%/49 State Gas Tax (dollars per gallon)/Rank $0.22/18 (REUTERS)

6. Maine Tax Index/Rank 49.062/46 Top Personal Income Tax Rate/Rank 8.5%/44(tie) Top Capital Gains Tax Rate/Rank 8.5%/45t Top Corporate Income Tax Rate/Rank 8.93%/43 Top Corporate Capital Gains Tax Rate/Rank 8.93%/44 State Gas Tax (dollars per gallon)/Rank $0.31/37

5. New York Tax Index/Rank 49.442/47 Top Personal Income Tax Rate/Rank 8.97%/47 Top Capital Gains Tax Rate/Rank 8.97%/48 Top Corporate Income Tax Rate/Rank 8.307%/36 Top Corporate Capital Gains Tax Rate/Rank 8.307%/37 State Gas Tax (dollars per gallon)/Rank $0.449/49 (REUTERS)

4. California Tax Index/Rank 50.126/48 Top Personal Income Tax Rate/Rank 10.55%/48 Top Capital Gains Tax Rate/Rank 10.55%/49 Top Corporate Income Tax Rate/Rank 8.84%/42 Top Corporate Capital Gains Tax Rate/Rank 8.84%/43 State Gas Tax (dollars per gallon)/Rank $0.486/51 (REUTERS)

3. Minnesota Tax Index/Rank 51.844/49 Top Personal Income Tax Rate/Rank 7.85%/42 Top Capital Gains Tax Rate/Rank 7.85%/43 Top Corporate Income Tax Rate/Rank 9.8%/48 Top Corporate Capital Gains Tax Rate/Rank 9.8%/48 State Gas Tax (dollars per gallon)/Rank $0.272/32 (REUTERS)

2. New Jersey Tax Index/Rank 54.970/50 Top Personal Income Tax Rate/Rank 10.75%/49 Top Capital Gains Tax Rate/Rank 10.75%/50 Top Corporate Income Tax Rate/Rank 9.36%/45 Top Corporate Capital Gains Tax Rate/Rank 9.36%/46 State Gas Tax (dollars per gallon)/Rank $0.145/3 (REUTERS)

1. District of Columbia Tax Index/Rank 58.805/51 Top Personal Income Tax Rate/Rank 8.5%/44(tie) Top Capital Gains Tax Rate/Rank 8.5%/45(tie) Top Corporate Income Tax Rate/Rank 9.975%/50 Top Corporate Capital Gains Tax Rate/Rank 9.975%/50 State Gas Tax (dollars per gallon)/Rank $0.235/23(tie) (REUTERS)