United States Corporate income tax history
Historical year detail
United States Corporate income tax in 1994
IRS guidance reflects the OBRA 1993 graduated corporate rate structure with additional surtax language in IRC section 11 for higher taxable income bands.
Country
United States
Series
Corporate income tax
Year
1994
Rate structure
| Min | Max | Rate |
|---|---|---|
| $0 | $50,000 | 15% |
| $50,000 | $75,000 | 25% |
| $75,000 | $10,000,000 | 34% |
| $10,000,000 | No upper limit | 35% |
Enacting authority
Omnibus Budget Reconciliation Act of 1993
Pub. L. 103-66
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- IRS IRM 3.12.16.23 Corporate Income Tax RatesVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.