Franchise Tax Rate | NCDOR
https://www.ncdor.gov/taxes-forms/franchise-tax-information/franchise-tax-rate
webEffective for tax years beginning on or after January 1, 2019, the franchise tax rate for S corporations is two hundred dollars ($200) for the first one million dollars ($1,000,000) of the corporation’s tax base and one dollar and fifty cents ($1.50) per one thousand dollars ($1,000) of its tax base that exceeds one million dollars ...
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