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%.