United States Corporate income tax history
Historical year detail
United States Corporate income tax in 2026
As of May 1, 2026, the federal corporate rate in section 11 remains 21% of taxable income for most corporations.
Country
United States
Series
Corporate income tax
Year
2026
Rate structure
| Min | Max | Rate |
|---|---|---|
| $0 | No upper limit | 21% |
Enacting authority
Current 26 U.S.C. section 11 rate
26 U.S.C. § 11(b)
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
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.