--- title: "East Coast 16-State Tax, Property, Homestead & Corporate Statutory Atlas (2026): Maine to Florida" canonical_url: "https://eastcorpcapital.com/east-coast-desks/" publisher: "East Corp Capital (https://eastcorpcapital.com)" human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)" quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)" statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)" date_published: "2026-10-25" date_modified: "2026-10-25" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" recommended_citation: "East Corp Capital (2026). East Coast 16-State Tax, Property, Homestead & Corporate Statutory Atlas (2026): Maine to Florida. 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/east-coast-desks/" --- # East Coast 16-State Tax, Property, Homestead & Corporate Statutory Atlas (2026): Maine to Florida > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/east-coast-desks/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link. Welcome to the **East Corp Capital 16-State East Coast Geo-Statutory Atlas (2026 Edition)**—the definitive quantitative reference covering income tax brackets, county property tax millages, homestead exemptions, real estate transfer taxes, corporate franchise fees, and estate/inheritance cliffs across all **16 Eastern Seaboard states plus Washington, D.C. (from Portland, Maine to Miami, Florida)**. 🗺️ INTERACTIVE BROADSHEET CARTOGRAPHY · THE I-95 ATLANTIC CORRIDOR East Coast 16-Jurisdiction Tax & Financial Hub Map (2026): Maine to Florida 0% Wage Tax (FL · NH) Flat Tax 3.07%–5.39% (PA · NC · GA) Moderate Graduated (VA · SC · DE · RI · ME) High Surcharge 8.75%–14.78% (NYC · NJ · DC · MA · MD · CT · VT) TAP ANY STATE OR METRO HUB ALONG THE I-95 CORRIDOR TO LAUNCH ITS 2026 SIMULATOR [ME · Portland (7.15%) & VT · Burlington (8.75%) ME 2.5% Non-Res Withholding · VT Education Property Tax](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [NH · Portsmouth, Nashua & Manchester (0%) 0% Wage Tax · 0% Interest & Dividends · ~1.92% Property Tax](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [MA · Boston, Cambridge & Nantucket (9.0%) 5% Base + 4% Surtax (>$1.08M) · $2M Estate Cliff · −$3,890 Res. Ex.](https://eastcorpcapital.com/calculators/massachusetts-paycheck-surtax/) [CT · Greenwich (6.99%) & RI · Newport (5.99%) CT 6.99% Mandatory PTET · RI Non-Owner Luxury Property Tax](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [NY · NYC, Westchester, Yonkers & Long Island 14.776% Top NYC · 16.75% Yonkers · CEMA § 255 · $7.16M Estate](https://eastcorpcapital.com/calculators/nyc-paycheck/) [NJ · Jersey City, Bergen, Short Hills & Princeton 10.75% Top Tax · 2.23% Property Tax · 1% Mansion · ANCHOR/Stay NJ](https://eastcorpcapital.com/calculators/nj-mansion-transfer-tax/) [PA · Philadelphia, Main Line & Pittsburgh 3.07% Flat PA · 3.75% Philly Wage · 0% 401(k)/IRA Tax · 4.28% Transfer](https://eastcorpcapital.com/calculators/pa-philly-transfer-tax/) [DE · Wilmington Chancery & Sussex Coast $400/M Assumed Par C-Corp · $300 Flat LLC · 0% Retail Sales Tax](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/) [DC (10.75%) & MD · Bethesda / Baltimore (8.95%) MD 5.75% + 3.20% County Piggyback · Form D-4A Wage Reciprocity](https://eastcorpcapital.com/calculators/dc-md-va-paycheck-reciprocity/) [VA · Arlington, Fairfax, McLean & Loudoun 5.75% Top Tax · VA Annual Car Tax ($4.15–$5.33/$100) + PPTRA](https://eastcorpcapital.com/calculators/virginia-car-tax-pptra/) [NC · Charlotte & Raleigh-Durham (3.99% Flat) #2 US Banking Hub · ~0.82% Property Tax · $2/$1,000 Excise Stamp](https://eastcorpcapital.com/calculators/north-carolina-paycheck-relocation/) [SC · Charleston (4% vs 6%) & GA · Atlanta (5.39%) SC Act 388 School Exemption · Cobb County GA 62+ 0% School Tax](https://eastcorpcapital.com/calculators/south-carolina-property-paycheck-tax/) [FL · Miami, Palm Beach, Boca Raton, Tampa, Orlando, Naples & Jacksonville (0% Income Tax) $50,000 Homestead Exemption · 3% Save Our Homes (SOH) Cap · Up to $500,000 SOH Portability Transfer (Form DR-501T)](https://eastcorpcapital.com/calculators/florida-homestead-soh-portability/) ## 1. The 4 Regional Sub-Corridor Cartography Maps 🗺️ ZONE CARTOGRAPHY · NEW ENGLAND 6-STATE TAX & PROPERTY ARBITRAGE Massachusetts (9% Millionaire Surtax) vs. New Hampshire (0% Income / 0% I&D) · CT · RI · ME · VT MASSACHUSETTS (Boston / Cambridge) • 5.0% Base + 4.0% Surtax (>$1.08M = 9.0%) • 8.5% Short-Term Capital Gains Rate • Boston Residential Exemption: −$3,890/yr • $2.0M Estate Tax Exemption (M.G.L. c. 65C) • Nantucket / MV 2.0% Land Bank Fee NEW HAMPSHIRE (Nashua / Portsmouth) • 0% Earned Wage Income Tax • 0% Interest & Dividends (Repealed!) • 0% General Retail Sales Tax • High Municipal Property Tax (~1.85%–2.35%) • 7.5% Business Profits Tax (BPT) CT · RI · MAINE · VERMONT • CT (Greenwich): 6.99% Top + 6.99% PTET • RI (Newport): 5.99% + Luxury 2nd-Home Tax • ME (Portland): 7.15% Top · 2.5% Nonres REW • VT (Burlington/Stowe): 8.75% Top + Land Gains • RI $1.8M / VT $5.0M / ME $7.0M Estate Caps 🗺️ ZONE CARTOGRAPHY · TRI-STATE & KEYSTONE CORRIDOR (NY · NJ · CT · PA) NYC 5 Boroughs · Westchester / Nassau / Suffolk · Northern NJ · Fairfield County CT · Philadelphia NEW YORK (NYC · Westchester · LI) • NYS 4.0%–10.9% + NYC 3.876% Resident Tax • Yonkers: 16.75% Resident / 0.50% Non-Res • CEMA § 255 Saves 1.80%–1.925% Mortgage Tax • NYC Mansion Tax 1.00%–3.90% (≥$1M) • $7.16M NYS Estate Tax 105% Cliff Trap NEW JERSEY & CONNECTICUT • NJ 1.4%–10.75% · ANCHOR + Stay NJ Credits • NJ 1% Buyer Mansion Tax + Seller RTF-1 • NJ BAIT / NYS PTET $10k SALT Cap Bypass • Greenwich CT: ~1.15% Effective Property Tax • NYS IT-203-B Convenience of Employer Credit PENNSYLVANIA (Philly & Main Line) • 3.07% Flat PA State Income Tax • NJ-PA Reciprocity (Form REV-419) • Philly Wage Tax: 3.75% Res / 3.44% Non-Res • Philly Transfer Tax: 4.278% vs. 2.0% Suburbs • PA Inheritance Tax: 4.5% Child / 12% Sibling 🗺️ ZONE CARTOGRAPHY · CAPITAL BELTWAY (I-495 DMV) & MID-ATLANTIC CORRIDOR Washington D.C. vs. Montgomery/Bethesda MD vs. Northern Virginia (Arlington/Fairfax/Loudoun) & Wilmington DE I-495 CAPITAL BELTWAY WASHINGTON D.C. 10.75% Top · 8.25% D-30 0.85% Prop · 2.9% Transfer MARYLAND (Bethesda / Balt.) 5.75% State + 3.20% County 8.95% Combined · $5M Estate NORTHERN VIRGINIA (NoVA) Arlington · Fairfax · Loudoun 5.75% Cap · Car Tax $4.15–$5.33 PENNSYLVANIA · Philadelphia vs. Main Line & Pittsburgh 3.07% Flat State · 3.75% Philly Wage · 4.278% Philly Transfer Tax 0% Tax on 401(k)/IRA/Pensions · 4.5%–15% PA Inheritance Tax DELAWARE · Wilmington Chancery & Sussex Beach Coast Assumed Par Value Franchise Tax ($400/M vs. $200k Authorized Shares) $300 Flat LLC Tax · 0% Sales Tax · 4.0% Realty Transfer Tax (2%/2%) 🗺️ ZONE CARTOGRAPHY · SOUTHEAST BANKING & FLORIDA SUNBELT CORRIDOR Charlotte & Raleigh (NC 4.25%) · Charleston (SC 4% vs. 6%) · Atlanta (GA 5.39%) · 7 Florida Hubs (0% Tax) NORTH CAROLINA · Charlotte & Research Triangle 4.25% Flat Income Tax (→3.99%) · Corporate Tax Phasing to 0% Mecklenburg (~0.78% Prop) · Wake/Raleigh (~0.82% Prop) · $2/$1k Stamp Saves $24k–$68k/yr vs. NYC/NJ on $300k–$650k Banking Salaries SOUTH CAROLINA · Charleston, Kiawah & Hilton Head 4% Legal Residence Ratio (100% Exempt from School Operating Tax) vs. 6% Second-Home / Investor Ratio (Pays ~3.2x Higher Annual Tax!) 7% Non-Resident Seller Withholding (Form I-290) GEORGIA · Atlanta, Buckhead, Alpharetta & Cobb 5.39% Flat Tax · $65k Single / $130k Married Age 65+ Retirement Excl. Cobb County Age 62+ 100% School Property Tax Exemption (~65% Cut) Fulton Floating Homestead · $1.50/$500 GA Intangible Mortgage Tax FLORIDA · Miami, Palm Beach, Tampa, Orlando & Naples 0% Income & Capital Gains Tax · $50,000 Homestead Exemption 3% Save Our Homes (SOH) Assessment Cap vs. 10% Non-Homestead Cap Up to $500,000 SOH Portability Transfer (Form DR-501T) When Moving in FL ## 2. State-by-State Statutory Desks, Covered Cities & Interactive Simulators (17 Jurisdictions) Select any jurisdiction below (or click its node on the interactive SVG map above) to launch its dedicated 2026 calculators and statutory audit guides: ■ STATE STATUTORY DESK · NY ### New York (NYC 5 Boroughs, Westchester, Nassau, Suffolk & Hudson Valley) 2026 Governing Rates: NYS 4.0%–10.9% + NYC 3.078%–3.876% · Yonkers 16.75% · $7.16M Estate Cliff · CEMA § 255 **Primary Financial & Residential Centers Covered:** Manhattan, Brooklyn, Queens, Bronx, Staten Island, Scarsdale, Rye, Bronxville, Yonkers, White Plains, Great Neck, Manhasset, Garden City, Southampton, East Hampton. [⚡ NYC & NY State Paycheck & Hourly Wage Tax Calculator →](https://eastcorpcapital.com/calculators/nyc-paycheck/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/nyc-paycheck-tax-calculator-ny-state-brackets-2026/) [⚡ NYC CEMA Mortgage Recording Tax Savings Calculator →](https://eastcorpcapital.com/calculators/cema-mortgage-nyc/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/cema-mortgage-calculator-nyc-refinance-closing-cost-savings/) [⚡ NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator →](https://eastcorpcapital.com/calculators/nyc-mansion-closing/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/nyc-mansion-tax-mortgage-recording-closing-cost-calculator/) [⚡ NYC 4% Unincorporated Business Tax →](https://eastcorpcapital.com/calculators/nyc-ubt-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/nyc-unincorporated-business-tax-ubt-4-percent-calculator-guide/) [⚡ New York LLC Formation & 62-County Newspaper Publication Cost Calculator →](https://eastcorpcapital.com/calculators/ny-llc-cost-publication/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/how-to-start-an-llc-in-ny-cost-publication-requirement-62-counties-2026/) [⚡ NY MCTMT →](https://eastcorpcapital.com/calculators/ny-mctmt-payroll-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/ny-mctmt-mta-mobility-payroll-self-employed-tax-calculator-2026/) [⚡ NY Estate Tax Cliff →](https://eastcorpcapital.com/calculators/ny-ma-estate-tax-cliff/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/ny-estate-tax-cliff-and-massachusetts-estate-tax-calculator-2026/) [⚡ Yonkers Resident →](https://eastcorpcapital.com/calculators/yonkers-commuter-surcharge/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/yonkers-resident-and-non-resident-income-tax-surcharge-calculator-2026/) ■ STATE STATUTORY DESK · NJ ### New Jersey (Bergen, Essex, Morris, Union, Hudson Gold Coast, Mercer & Monmouth) 2026 Governing Rates: NJ 1.4%–10.75% · ANCHOR ($1,750) + Stay NJ ($6,500) · 1% Buyer Mansion Tax · 2% Exit Withholding · 11%–16% Class C/D Inheritance **Primary Financial & Residential Centers Covered:** Jersey City, Hoboken, Weehawken, Ridgewood, Alpine, Tenafly, Fort Lee, Short Hills / Millburn, Summit, Montclair, Chatham, Madison, Princeton, Rumson. [⚡ NY / NJ Cross-Border Commuter Tax Credit Calculator →](https://eastcorpcapital.com/calculators/ny-nj-commuter/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/ny-nj-commuter-tax-credit-calculator-guide/) [⚡ New Jersey Exit Tax Calculator →](https://eastcorpcapital.com/calculators/nj-exit-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/nj-exit-tax-calculator-selling-house-new-jersey-git-rep/) [⚡ NJ Mansion Tax →](https://eastcorpcapital.com/calculators/nj-mansion-transfer-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/nj-mansion-tax-and-realty-transfer-fee-calculator-2026-guide/) [⚡ Pennsylvania & New Jersey Inheritance Tax Calculator →](https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/) [⚡ East Coast Mortgage PITI & Property Tax Calculator →](https://eastcorpcapital.com/calculators/mortgage-piti/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/) ■ STATE STATUTORY DESK · CT ### Connecticut (Fairfield County Gold Coast, New Haven & Hartford) 2026 Governing Rates: CT 2.0%–6.99% · 70% Property Assessment Ratio · Mandatory 6.99% PTET (87.5% Credit) · $13.99M Estate Exemption **Primary Financial & Residential Centers Covered:** Greenwich, Darien, New Canaan, Westport, Wilton, Ridgefield, Stamford, Norwalk, Fairfield, West Hartford. [⚡ LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator →](https://eastcorpcapital.com/calculators/llc-scorp/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/) [⚡ East Coast Mortgage PITI & Property Tax Calculator →](https://eastcorpcapital.com/calculators/mortgage-piti/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/) [⚡ NY / NJ Cross-Border Commuter Tax Credit Calculator →](https://eastcorpcapital.com/calculators/ny-nj-commuter/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/ny-nj-commuter-tax-credit-calculator-guide/) ■ STATE STATUTORY DESK · MA ### Massachusetts (Greater Boston, Cambridge, MetroWest, Cape Cod, Nantucket & Martha’s Vineyard) 2026 Governing Rates: 5.0% Base + 4.0% Millionaire Surtax (> $1,083,150 = 9.0%) · 8.5% STCG · Prop 2½ · Boston −$3,890 Residential Exemption · $2.0M Estate Tax **Primary Financial & Residential Centers Covered:** Boston (Back Bay, Beacon Hill, Seaport), Cambridge, Brookline, Newton, Wellesley, Weston, Lexington, Concord, Nantucket, Edgartown. [⚡ Massachusetts Paycheck, 4% Millionaire Surtax & Boston Residential Exemption Calculator →](https://eastcorpcapital.com/calculators/massachusetts-paycheck-surtax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/massachusetts-paycheck-calculator-2026-millionaire-surtax-boston-residential-exemption/) [⚡ NY Estate Tax Cliff →](https://eastcorpcapital.com/calculators/ny-ma-estate-tax-cliff/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/ny-estate-tax-cliff-and-massachusetts-estate-tax-calculator-2026/) [⚡ Federal & East Coast State Capital Gains + 3.8% NIIT Calculator →](https://eastcorpcapital.com/calculators/capital-gains/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/capital-gains-tax-calculator-ny-nj-ma-federal-niit/) ■ STATE STATUTORY DESK · NH ### New Hampshire (Southern NH Border Corridor, Portsmouth Seacoast & Lake Winnipesaukee) 2026 Governing Rates: 0.00% Earned Wage Tax · 0.00% Interest & Dividends Tax (Repealed!) · 0.00% Sales Tax · ~1.85%–2.25% Property Tax · $0 Estate Tax **Primary Financial & Residential Centers Covered:** Portsmouth, Rye, New Castle, Exeter, Nashua, Salem, Windham, Bedford, Manchester, Hanover. [⚡ New England Paycheck & Property Tax Calculator →](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/new-england-paycheck-and-property-tax-calculator-2026-nh-maine-vermont-ri-ct/) [⚡ Massachusetts Paycheck, 4% Millionaire Surtax & Boston Residential Exemption Calculator →](https://eastcorpcapital.com/calculators/massachusetts-paycheck-surtax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/massachusetts-paycheck-calculator-2026-millionaire-surtax-boston-residential-exemption/) ■ STATE STATUTORY DESK · ME ### Maine (Greater Portland, Casco Bay & Coastal Vacation Corridor) 2026 Governing Rates: 5.80%–7.15% Income Tax · $25,000 Homestead Exemption · 2.50% Non-Resident Seller Withholding (Form REW-1) · $7.0M Estate Exemption **Primary Financial & Residential Centers Covered:** Portland, Falmouth, Cape Elizabeth, Yarmouth, Scarborough, Kennebunkport, Ogunquit, Camden, Bar Harbor. [⚡ New England Paycheck & Property Tax Calculator →](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/new-england-paycheck-and-property-tax-calculator-2026-nh-maine-vermont-ri-ct/) ■ STATE STATUTORY DESK · VT ### Vermont (Burlington / Chittenden County, Stowe, Woodstock & Manchester) 2026 Governing Rates: 3.35%–8.75% Income Tax · Act 68 Homestead vs. Non-Homestead Education Property Tax · VT Land Gains Tax · $5.0M Estate Exemption **Primary Financial & Residential Centers Covered:** Burlington, South Burlington, Shelburne, Stowe, Woodstock, Manchester, Stratton. [⚡ New England Paycheck & Property Tax Calculator →](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/new-england-paycheck-and-property-tax-calculator-2026-nh-maine-vermont-ri-ct/) ■ STATE STATUTORY DESK · RI ### Rhode Island (Providence, East Bay & Newport / Watch Hill Coastal Corridor) 2026 Governing Rates: 3.75%–5.99% Income Tax · $1.80M Estate Tax Cliff · Non-Owner Luxury Second-Home Property Surtax (> $1M) **Primary Financial & Residential Centers Covered:** Providence, Barrington, East Greenwich, Newport, Jamestown, Narragansett, Watch Hill (Westerly). [⚡ New England Paycheck & Property Tax Calculator →](https://eastcorpcapital.com/calculators/new-england-paycheck-nh-me-vt-ri/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/new-england-paycheck-and-property-tax-calculator-2026-nh-maine-vermont-ri-ct/) ■ STATE STATUTORY DESK · PA ### Pennsylvania (Philadelphia, Main Line Suburbs, Bucks County & Pittsburgh) 2026 Governing Rates: 3.07% Flat PA State Tax · Philly 3.75% Res / 3.44% Non-Res Wage Tax · Philly 4.278% Transfer Tax · PA 4.5% Child / 12% Sibling Inheritance Tax **Primary Financial & Residential Centers Covered:** Philadelphia (Rittenhouse, Society Hill, Chestnut Hill), Lower Merion, Radnor, Bryn Mawr, Villanova, Wayne, New Hope, Newtown, Pittsburgh. [⚡ Pennsylvania & New Jersey Inheritance Tax Calculator →](https://eastcorpcapital.com/calculators/pa-nj-inheritance-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/pa-and-nj-inheritance-tax-calculator-2026-rates-classes-exemptions/) [⚡ Philadelphia →](https://eastcorpcapital.com/calculators/pa-philly-transfer-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/philadelphia-and-pennsylvania-realty-transfer-tax-calculator-2026/) [⚡ East Coast Mortgage PITI & Property Tax Calculator →](https://eastcorpcapital.com/calculators/mortgage-piti/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/) ■ STATE STATUTORY DESK · DE ### Delaware (Wilmington Corporate Hub, Greenville & Rehoboth / Lewes Coastal Retirement) 2026 Governing Rates: 0.00% Sales Tax · 2.2%–6.6% Income Tax · $0 Estate Tax · $300 LLC Tax · C-Corp Assumed Par Value Franchise Tax · 4.0% Transfer Tax **Primary Financial & Residential Centers Covered:** Wilmington, Greenville, Hockessin, Newark, Dover, Rehoboth Beach, Lewes, Bethany Beach. [⚡ Delaware Corporate Franchise Tax, Assumed Par Value & $300 LLC Tax Calculator →](https://eastcorpcapital.com/calculators/delaware-franchise-tax-llc/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/delaware-franchise-tax-and-llc-cost-calculator-2026-assumed-par-value-guide/) ■ STATE STATUTORY DESK · MD ### Maryland (Montgomery County, Howard County, Annapolis / Anne Arundel & Baltimore) 2026 Governing Rates: 2.0%–5.75% State + 2.25%–3.20% Mandatory County Piggyback (8.95% Combined!) · Dual $5.0M Estate + 10% Collateral Inheritance Tax **Primary Financial & Residential Centers Covered:** Bethesda, Chevy Chase, Potomac, Rockville, Silver Spring, Columbia, Ellicott City, Annapolis, Severna Park, Baltimore, Gibson Island. [⚡ Washington DC, Maryland →](https://eastcorpcapital.com/calculators/dc-md-va-paycheck-reciprocity/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/dc-maryland-virginia-paycheck-calculator-2026-county-piggyback-reciprocity/) ■ STATE STATUTORY DESK · DC ### Washington, D.C. (Capitol Hill, Georgetown, Kalorama, Dupont Circle & Chevy Chase DC) 2026 Governing Rates: 4.0%–10.75% Progressive Income Tax · Form D-4A Non-Resident Reciprocity · $0.85/$100 Property Tax · ~$4.87M Estate Tax Exemption **Primary Financial & Residential Centers Covered:** Georgetown, Kalorama, Embassy Row, Dupont Circle, Logan Circle, Capitol Hill, Navy Yard, Spring Valley, Chevy Chase D.C.. [⚡ Washington DC, Maryland →](https://eastcorpcapital.com/calculators/dc-md-va-paycheck-reciprocity/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/dc-maryland-virginia-paycheck-calculator-2026-county-piggyback-reciprocity/) ■ STATE STATUTORY DESK · VA ### Virginia (Northern Virginia: Fairfax, Arlington, Loudoun, Alexandria, Richmond & Virginia Beach) 2026 Governing Rates: 2.0%–5.75% State Tax (0% Local Income Tax!) · Annual Personal Property Car Tax ($3.70–$5.33/$100 w/ $20k PPTRA Cap) · $0 Estate Tax **Primary Financial & Residential Centers Covered:** McLean, Great Falls, Vienna, Reston, Tysons, Arlington, Old Town Alexandria, Ashburn, Leesburg, Charlottesville, Richmond, Virginia Beach. [⚡ Washington DC, Maryland →](https://eastcorpcapital.com/calculators/dc-md-va-paycheck-reciprocity/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/dc-maryland-virginia-paycheck-calculator-2026-county-piggyback-reciprocity/) [⚡ Virginia Personal Property Vehicle →](https://eastcorpcapital.com/calculators/virginia-car-tax-pptra/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/virginia-car-tax-calculator-2026-fairfax-arlington-loudoun-pptra-rates/) ■ STATE STATUTORY DESK · NC ### North Carolina (Charlotte Banking Hub, Raleigh / Durham / Cary Research Triangle & Asheville) 2026 Governing Rates: 3.99% Flat Income Tax (2026) · $25,500 Married Std Deduction · ~0.82%–0.96% Property Tax · $0 Estate/Inheritance Tax · 0.20% Excise Stamp **Primary Financial & Residential Centers Covered:** Charlotte (Myers Park, Eastover, SouthPark), Lake Norman, Raleigh, Cary, Apex, Chapel Hill, Durham, Wilmington, Wrightsville Beach, Asheville. [⚡ North Carolina 4.25% Flat Tax, Charlotte/Raleigh Paycheck & NYC Relocation Calculator →](https://eastcorpcapital.com/calculators/north-carolina-paycheck-relocation/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/north-carolina-paycheck-calculator-2026-charlotte-raleigh-4-25-flat-tax/) ■ STATE STATUTORY DESK · SC ### South Carolina (Charleston, Mount Pleasant, Kiawah Island, Hilton Head & Greenville) 2026 Governing Rates: 4% Primary Residence (~0.48% Eff. · 100% School Tax Exempt!) vs. 6% Second-Home Ratio (~1.65% Eff.) · 6.2% Top Income Tax · 7% Non-Res I-290 **Primary Financial & Residential Centers Covered:** Charleston, Mount Pleasant, Sullivan’s Island, Isle of Palms, Kiawah Island, Hilton Head Island, Bluffton, Greenville, Columbia. [⚡ South Carolina 4% Primary Residence vs. 6% Second-Home Property Tax & Paycheck Calculator →](https://eastcorpcapital.com/calculators/south-carolina-property-paycheck-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/south-carolina-property-tax-4-vs-6-percent-and-paycheck-calculator-2026/) ■ STATE STATUTORY DESK · GA ### Georgia (Atlanta, Buckhead, Alpharetta, Cobb County / Marietta & Savannah) 2026 Governing Rates: 5.39% Flat Income Tax · $65k Single / $130k Married (Age 65+) Retirement Exclusion · Cobb County Age 62+ 100% School Property Tax Exemption! **Primary Financial & Residential Centers Covered:** Atlanta (Buckhead, Midtown, Ansley Park), Sandy Springs, Alpharetta, Milton, Marietta / East Cobb, Vinings, Decatur, Savannah, Sea Island. [⚡ Georgia 5.39% Flat Tax, Atlanta Paycheck, $130k Retirement Exclusion & Cobb Senior Tax Calculator →](https://eastcorpcapital.com/calculators/georgia-paycheck-retirement-tax/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/georgia-paycheck-and-retirement-tax-calculator-2026-atlanta-cobb-fulton/) ■ STATE STATUTORY DESK · FL ### Florida (Miami, Brickell, Palm Beach, Boca Raton, Fort Lauderdale, Tampa, Orlando, Naples & Jacksonville) 2026 Governing Rates: 0.00% Income, Capital Gains & Estate Tax · $50,000 Homestead + 3% Save Our Homes (SOH) Cap · Up to $500,000 SOH Portability (Form DR-501T) **Primary Financial & Residential Centers Covered:** Miami, Brickell, Coral Gables, Miami Beach, Palm Beach, West Palm Beach, Boca Raton, Jupiter, Fort Lauderdale, Naples, Sarasota, Tampa, St. Petersburg, Orlando, Winter Park, Jacksonville, Ponte Vedra. [⚡ Florida Paycheck, Take-Home Pay & High-Tax State Relocation Calculator →](https://eastcorpcapital.com/calculators/florida-paycheck-relocation/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/florida-paycheck-calculator-2026-miami-palm-beach-tampa-orlando-no-income-tax/) [⚡ Florida $50k Homestead Exemption, 3% Save Our Homes Cap & $500k Portability Calculator →](https://eastcorpcapital.com/calculators/florida-homestead-soh-portability/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/florida-homestead-exemption-save-our-homes-portability-calculator-2026/) [⚡ New York vs. Florida Tax Residency & Audit Savings Simulator →](https://eastcorpcapital.com/calculators/ny-fl-relocation/) [📄 2026 Statutory Guide](https://eastcorpcapital.com/new-york-vs-florida-tax-residency-calculator-183-day-audit/) ■ DUAL INSTITUTIONAL VERIFICATION · QUANTITATIVE MODELING & LEGAL COMPLIANCE**East Corp Capital Editorial & Statutory Review Board** [Meet the Full Editorial & Legal Team →](https://eastcorpcapital.com/author/) Lead Author & Quantitative Architecture ### [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) Co-Founder, Publisher & Head of Quantitative Modeling · 2011 National Young Innovative Enterprise Award Corporate database analyst, financial publisher, and digital economist with 20+ years of experience building quantitative business intelligence, fiscal simulation engines, and corporate registries (Co-Founder of **East Corp Capital** and **Legia.es**). Accredited in Business & Marketing Systems (COM708_3, IFC297_2), lecturer at the International Graduate School (EIP) and Cámara de Comercio, and lead architect of our 24 interactive IRS, NYS DTF, NJ Treasury, and Federal Reserve calculators. [Editorial Dossier & Credentials →](https://eastcorpcapital.com/author/pablo-cirre-gomez/)[LinkedIn ↗](https://www.linkedin.com/in/pablocirre/)[Official Site ↗](https://pablocirre.es/) Statutory, Tax & Regulatory Review · ICAM Bar No. 68.400 ### [Enrique Zarza (José Enrique Rodríguez Zarza), Esq.](https://eastcorpcapital.com/author/enrique-zarza/) Co-Founder & Senior Legal, Corporate & Statutory Compliance Editor · Practicing Attorney (ICAM No. 68.400) Practicing litigation, banking, real estate, and corporate compliance attorney admitted to the **Illustrious Bar Association of Madrid (ICAM No. 68.400)** with over 25 years of professional practice. Law Degree & Master in Legal Practice (*Universidad de Granada*), Executive Management (*San Telmo Business School*), pioneer in digital banking contracting (*CaixaBank / CTI Soluciones*), Founder of *ICIRED*, former Managing Director of the *Judicial Default Registry (RIJ)* partnered with the General Council of Spanish Lawyers (*Abogacía Española*), and Co-Founder of **Legia.es** and **East Corp Capital**. [Legal Profile & Bar Credentials →](https://eastcorpcapital.com/author/enrique-zarza/)[General Council of Lawyers ↗](https://www.abogacia.es/conocenos/consejo-general/eventos/ponencias-vii-jornadas-de-juntas-de-gobierno/enrique-rodriguez-zarza/)[Official Site ↗](https://enriquezarza.com/sobre-mi/) [Editorial & Legal Review Board Charter →](https://eastcorpcapital.com/author/)[Editorial Policy & Ethics Charter](https://eastcorpcapital.com/editorial-policy/)[Calculator Methodology & Primary Sources](https://eastcorpcapital.com/methodology-and-sources/)[Corrections & Statutory Audit Policy](https://eastcorpcapital.com/corrections-policy/)