2004-2017 Federal corporation income tax rates

If taxable income is:

The tax is:

Not over $50,000

15% of the taxable income

Over $50,000 but not over $75,000

25% of the excess over $50,000 plus $7,500

Over $75,000 but not over $100,000

34% of the excess over $75,000 plus $13,750

Over $100,000 but not over $335,000

39% of the excess over $100,000 plus $22,250

Over $335,000 but not over $10,000,000

34% of the excess over $335,000 plus $113,900

Over $10,000,000 but not over $15,000,000

35% of the excess over $10,000,000 plus $3,400,000

Over $15,000,000 but not over $18,333,333

38% of the excess over $15,000,000 plus $5,150,000

Over $18,333,333

35% of  income

Capital gains are taxable at regular corporate rates above.


Qualified personal service corporation taxable income is all taxed at 35%.