NNN Properties by State
State guides with the numbers that move net lease decisions — income-tax treatment, cap-rate spreads, growth corridors, and which tenants are actually building there. We source deals in all 50 states; states without a guide yet are one phone call away.
States
- Alabama TAX: GRADUATED TO 5%
- Arizona TAX: FLAT 2.5%
- Arkansas TAX: GRADUATED TO 3.9%, CUTTING
- California TAX: GRADUATED TO 13.3%
- Colorado TAX: FLAT 4.4%
- Connecticut TAX: GRADUATED TO 6.99%
- Florida NO STATE INCOME TAX
- Georgia TAX: FLAT ~5.19%, SCHEDULED CUTS
- Illinois TAX: FLAT 4.95%
- Indiana TAX: FLAT ~3.0%, CUTTING
- Iowa TAX: FLAT 3.8%
- Kansas TAX: GRADUATED TO ~5.58%
- Kentucky TAX: FLAT ~3.5%, CUTTING
- Maryland TAX: GRADUATED TO 5.75% + COUNTY
- Massachusetts TAX: FLAT 5% (+4% OVER $1M)
- Michigan TAX: FLAT 4.25%
- Mississippi TAX: FLAT 4.4%, PHASING DOWN
- Missouri TAX: GRADUATED TO ~4.7%, CUTTING
- Nevada NO STATE INCOME TAX
- New Jersey TAX: GRADUATED TO 10.75%
- New York TAX: GRADUATED TO 10.9%
- North Carolina TAX: FLAT ~3.99%, SCHEDULED CUTS
- Ohio TAX: GRADUATED TO 3.5%
- Oregon TAX: GRADUATED TO 9.9%
- Pennsylvania TAX: FLAT 3.07%
- Rhode Island TAX: GRADUATED TO 5.99%
- South Carolina TAX: GRADUATED TO ~6.2%, CUTTING
- Tennessee NO STATE INCOME TAX
- Texas NO STATE INCOME TAX
- Virginia TAX: GRADUATED TO 5.75%
- Washington TAX: NONE (CAPITAL-GAINS EXCISE ON SECURITIES ONLY)
- West Virginia TAX: GRADUATED TO ~4.82%, CUTTING
Metro Guides
Buying in a state without a guide yet? We already work there.
Free buyer representation. No obligation. Reply within 24 hours.