Charlotte, Durham and Raleigh in the Tar Heel State are three of the top ten best large cities to start a business in.

The stateÕs business survival rate is one of the best in the United States, which helped Charlotte, Durham and Raleigh recently earn the title of three of the top ten best large cities in the U.S. to start a business in. Forbes magazine has also named North Carolina as the best state for business, in part thanks to the 2.5% corporate income tax rate, as well as building costs, electricity and cost of living being well below the national average.