C-Corp Tax Rates

C-Corp tax rates were last set by the Internal Revenue Service in 2010. C-Corps pay federal income taxes at these rates.

Taxable Income ($): Tax Rate Of amount over
$0 $50,000 15% $0
50,000 75,000 $7,500 + 25% 50,000
75,000 100,000 13,750 + 34% 75,000
100,000 335,000 22,250 + 39% 100,000
335,000 10,000,000 113,900 + 34% 335,000
10,000,000 15,000,000 3,400,000 + 35% 10,000,000
15,000,000 18,333,333 5,150,000 + 38% 15,000,000
18,333,333 35% 0

Exceptions

Certain corporations have other tax rates:

  • Corporations that have elected Subchapter S taxation
  • Personal service corporations, including accounting, actuarial science, architecture, consulting, engineering, health (including veterinary services), law, and the performing arts
  • Closely held corporations

For more guidance, please refer to IRS Pub-542.

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