The Best States for Small Businesses Have 1 Tax Advantage in Common

Income tax cuts are reshaping the small-business map. However, experts say tax rates are only one factor entrepreneurs should consider before relocating.

BY LUCIA AUERBACH, NEWS WRITER

Illustration: Inc; Photo: Adobe Stock

Dozens of states implemented significant tax changes this year. As a result, the map of the best locations to run a small business looks different.

The Tax Foundation added up the changes that took effect this year. Forty-three states rang in 2026........

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