United States Corporate income tax history
Historical year detail
United States Corporate income tax in 2017
The graduated corporate structure remained in effect for tax periods through 2017 before the TCJA moved most corporations to a flat 21% rate.
Country
United States
Series
Corporate income tax
Year
2017
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
Internal Revenue Code section 11 (pre-TCJA structure)
26 U.S.C. § 11
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.