2018
| C-CORPORATION TAX RATE |
| 21% Flat Tax Rate |
| CORPORATE ALTERNATIVE MINIMUM TAX |
| Repealed, beginning in 2018 |
| QUALIFIED BUSINESS INCOME 20% DEDUCTION FOR PASS-THROUGH ENTITIES |
| Qualified income will be taxable at 80% of the normal tax bracket rate on other business income |
| Applies to the lesser of 20% of business income or 50% of total wages paid by the business |
| Specifically excludes certain types of professional service and investment income |
More information regarding this and other tax data can be found in our 2018 Federal Tax Reference Guide
2017
| CORPORATIONS | |
| Taxable Income | Tax Rate |
| $0–$50,000 | 15% |
| $50,001–$75,000 | 25% |
| $75,001-$100,000 | 34% |
| $100,001-$335,000 | 39% |
| $335,000-$10,000,000 | 34% |
| $10,000,001-$15,000,000 | 35% |
| $15,000,001-$18,333,333 | 38% |
| $18,333,334+ | 35% |