United States Corporate income tax history
Historical year detail
United States Corporate income tax in 2018
For taxable years beginning after December 31, 2017, IRC section 11 generally imposes a flat 21% corporate rate.
Country
United States
Series
Corporate income tax
Year
2018
Rate structure
| Min | Max | Rate |
|---|---|---|
| $0 | No upper limit | 21% |
Enacting authority
Tax Cuts and Jobs Act of 2017
Pub. L. 115-97, § 13001
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- 26 U.S.C. section 11Verified 2026-05-01
- 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.