DenQAIPatient-centered ownership

State intelligence · 50 states + D.C.

Map the whole practice environment—not one flattering tax rate.

A dentist chooses a state as an owner, clinician, employer, property user, equipment buyer, household, and future seller. This explorer keeps the tax stack beside dental supply, population movement, income, labor cost, and Medicaid economics.

Explore the mapBuild a local evidence requestVerify competition

Interactive state map

Change the lens. Keep the contradictions.

No color is a recommendation. Low dentist supply can reflect access need or weak economics. High income can coexist with high labor and housing cost. No personal income tax can coexist with gross-receipts, franchise, sales/use, or high local property tax.

Current lens

Highest published state individual marginal rate

2026 screening orientation. Minnesota is the example starting state; choose your own. The selected state, lens, and comparison are preserved in the URL.

MN9.85%
LowerHigherGray = not reported

On a phone, use the state selector for small Northeastern states. With a keyboard, focus the selected state and use arrow keys.

State screening profile

Minnesota

Statewide orientation. A city, county, payer product, parcel, and entity structure can reverse the result.

Open canonical profile
Population · 20255.8M+0.57% in one year
Dentist supply58.383,404 active dentists · not clinical FTE
Household income$92,350CPS 2024 real median
Hygienist wage$95,460Mean annual · BLS May 2025
Medicaid dentists55.4%Enrollment/participation is not patient access

Dental-owner tax stack

Do not compare Minnesota by one rate.

The displayed rates are screening anchors. A pass-through practice, C corporation, real-estate LLC, employed spouse, acquisition allocation, and local office address can produce different answers.

Owner income9.85% top rate · Graduated

Model the full bracket schedule, deductions, surtaxes, filing status, residency, credits, and nonwage income—not merely the top rate.

Entity layer9.8% top · Flat

An S corporation usually passes income to owners, but minimum, franchise, replacement, gross-receipts, or privilege taxes may remain.

Sales and use6.88% state rate

Clinical services, equipment, supplies, labs, software, construction, leases, and retail items can receive different sales/use-tax treatment.

Local taxExact address required

No broad local individual income tax highlighted; verify the exact city, county, payroll, and occupational rules.

PTET / SALTElection-specific

Check the current election, eligibility, credit, add-back, deadline, and owner-residency rules before relying on a PTET benefit.

Estate / inheritanceState estate tax

Ownership succession, practice goodwill, life insurance, and real estate can make transfer taxes relevant even before retirement.

PropertyParcel + equipment schedules

Price real-estate tax, business personal property, equipment reporting, lease pass-throughs, abatements, reassessment, and construction-period tax locally.

PayrollUI + leave + local withholding

Request the current unemployment rate notice and model taxable wage bases, paid-leave programs, workers’ compensation, new-hire reporting, and multi-state employees.

State-specific reversalNo special statewide item is summarized here; franchise, filing, minimum-tax, and local rules still require current verification.

This item is a prompt for primary-source review, not a complete return position.

Dental market layer

Tax savings cannot repair weak collectible demand.

Adult Medicaid benefitEnhanced

Managed-care or PAHP structure requires contract-level verification.

Child FFS basket53.3%

Weighted common-procedure basket versus private allowed amounts; not a code-level promise.

Adult FFS basket50.6%

Interpret with benefit scope, managed care, utilization, denials, administration, and actual patient segment.

Local work still requiredCounty and drive time

Verify active dentist and hygiene days, payer access, waits, employers, age/income mix, housing growth, wages, leases, build costs, and credible entrants.

Metric source IDs: SRC-TAX-FOUNDATION-STATE-2026 · SRC-CENSUS-POPEST-V2025 · SRC-ADA-KFF-DENTISTS-2024 · SRC-CENSUS-CPS-FRED-INCOME-2024 · SRC-BLS-OEWS-2025 · SRC-ADA-MEDICAID-2025

Side-by-side

Compare up to three states without inventing a winner.

Select states from the map, then add them above. The comparison keeps tax, dental, labor, and demand signals visible together.

Choose a state and select “Add to comparison.”

Browse the all-state register
StateIndividual rateCorporate rateGrowthDentists / 100kIncomeHygiene wageMedicaid dentists

What “the tax situation” must include

Twelve separate questions before anyone calls a state low-tax.

The map is the screening surface. The completed tax file should answer every line below for the actual dentist, household, entities, transaction, and address.

01Owner income

Full individual brackets, deductions, filing status, residency, capital gains, surtaxes, and local income or occupational taxes.

02Practice entity

Professional-entity eligibility, S-corporation or partnership treatment, corporate income, franchise, privilege, replacement, minimum, and gross-receipts taxes.

03PTET

Eligibility, election deadline, rate, resident and nonresident credits, add-backs, estimated payments, revocability, and multi-state interaction.

04Payroll

State unemployment rate and wage base, paid leave, disability programs, workers’ compensation, local withholding, reciprocity, and remote employees.

05Equipment and supplies

Sales/use tax, exemptions, direct-pay permits, consumables, implants, lab bills, software, service contracts, leases, and construction materials.

06Patient receipts

Taxability of professional services, devices and retail items; gross-receipts or excise regimes; payer-specific deductions; bundled transactions.

07Real estate

Parcel tax, reassessment, transfer/recording tax, lease pass-throughs, special districts, abatements, and construction-period ownership.

08Business personal property

Dental equipment schedules, depreciation tables, filing thresholds, exemptions, inventory treatment, leased assets, and audit exposure.

09Federal conformity

Section 179, bonus depreciation, interest limits, losses, R&D capitalization, retirement plans, health insurance, accountable plans, and state add-backs.

10Acquisition or sale

Asset versus equity structure, Form 8594 allocation, goodwill, noncompete, depreciation recapture, sales/transfer tax, installment treatment, and successor liability.

11Family and succession

Estate/inheritance tax, community or marital property, real-estate entity, ownership restrictions, disability, death, and practice-continuation planning.

12Local override

City, county, school, transit, metro, and special-district taxes can reverse the statewide result. Price the exact address—not the state average.

State depth pilot

Five states now connect tax screening to dental law, workforce, employment terms, and owner survival.

These profiles identify the official starting points, what has been validated, what still needs current professional review, and the local facts most likely to reverse a statewide screen. The remaining jurisdictions retain canonical screening profiles while the same depth standard is expanded.

MNMinnesota combines a graduated owner-income-tax environment with a formal professional-firm framework, a statewide employment noncompete ban subject to sale and dissolution exceptions, dental-therapy workforce models, and large rural differences that a statewide dentist count cannot resolve.Open sourced profile →SDSouth Dakota has no broad individual or conventional corporate income tax, but that headline does not answer sales/use tax, property, payroll, entity qualification, recruiting, payer, or rural-volume questions.Open sourced profile →TNTennessee has no broad individual tax on earned income, but a dental owner still faces franchise and excise taxes, local business taxes, property and equipment costs, and payer and credentialing realities.Open sourced profile →OROregon combines a high owner-income-tax environment, Corporate Activity Tax and major Portland-area local layers with a statewide dental-practice act, evolving ownership-accountability work, general employment noncompete rules, and active rural provider incentives.Open sourced profile →PAPennsylvania’s flat state owner-income tax sits beside local earned-income and local-services taxes, Philadelphia business and wage taxes, a corporate net income tax, inheritance tax, varied rural and metro markets, and dental-entity rules that require more than a Secretary of State lookup.Open sourced profile →

The local gate

A state map should narrow the search—not choose the town.

Replace statewide averages

Use ACS five-year estimates, County Business Patterns, QCEW, OEWS, assessor and recorder records, building permits, employer changes, drive times, and actual wage offers for the target area.

Replace dentist counts

Verify person, site, ownership/control, dentist days, hygiene days, service scope, exact payer product, new-patient status, wait time, and expansion signals.

Replace tax headlines

Have a qualified advisor model the owner return, entity return, payroll, property, equipment, transaction, and household using the exact city and county.

Record the reversal

State the finding that would move a state off the short list: staffing cost, a local gross-receipts tax, weak payer access, construction cost, population decline, or a credible entrant.

Continue from state to local evidence.

Turn the statewide screen into eighteen explicit requests for the actual county, city, ZIP, trade area, parcel, payer segment, and owner scenario.

Build local evidence requestDownload blank CSVVerify competition

Sources and limits

Every layer has its own clock.

The page deliberately shows the source vintage instead of blending unlike years into false precision. Current tax advice still requires primary state and local authority.

Tax rates2026 · checked July 23

Top rates and tax type only; state/local rules and the taxpayer’s facts control.

PopulationCensus Vintage 2025

July 1 estimates; annual series are revised with each vintage.

DentistsADA end-of-year 2024

Professionally active dentists, not verified clinical FTE or accepting-patient capacity.

Household incomeCPS 2024

State estimates have sampling error and should not replace ACS small-area analysis.

Hygienist wageBLS May 2025

Mean annual wage; Colorado was unavailable in the cited comparison.

MedicaidADA 2024–2025 measures

Benefits, participation, utilization, and FFS baskets have different vintages and do not quote a contract.

2026 individual income-tax ratesTax Foundation ↗2026 corporate income-tax ratesTax Foundation ↗2026 sales-tax ratesTax Foundation ↗Arkansas 2026 and 2027 rate datesArkansas Senate ↗Georgia 2026 individual and corporate ratesGeorgia General Assembly · HB 463 ↗Maine 2026 brackets and surchargeMaine Revenue Services ↗Montana 2026 individual rateMontana Department of Revenue ↗South Carolina 2026 reformSouth Carolina Department of Revenue ↗Utah 2026 rate reductionUtah Legislature ↗West Virginia 2026 rate reductionWest Virginia Tax Division ↗State PTET map and authority linksAICPA ↗Vintage 2025 state populationU.S. Census Bureau ↗2024 household income by stateCensus via FRED ↗Professionally active dentistsADA data via KFF ↗Dental wages by stateU.S. Bureau of Labor Statistics ↗Medicaid dental state dataADA Health Policy Institute ↗State tax-agency directoryIRS ↗

Tax figures are statewide screening orientations, not a calculation of liability. Rates, thresholds, temporary surtaxes, deductions, credits, conformity, entity elections, and local rules change. Verify current law before relying on any state comparison.