Corporate Tax Rate 2026
The regular federal income-tax rate for domestic C corporations is a flat 21% of taxable income.
2026 regular federal C-corp rate
21%
Calculate corporate taxCorporate tax examples
| Taxable income | Regular federal tax |
|---|---|
| $100,000 | $21,000 |
| $250,000 | $52,500 |
| $500,000 | $105,000 |
| $1,000,000 | $210,000 |
2026 corporate tax questions
What is the corporate tax rate in 2026?
The regular US federal income-tax rate for a C corporation is 21% of taxable income in 2026.
Is the federal corporate tax rate progressive?
No. The regular C-corporation rate is a flat 21%, so the same statutory percentage applies from the first dollar of taxable income. Credits and special corporate tax regimes can make the effective rate differ.
What is the difference between a corporate tax rate and an effective tax rate?
The statutory rate is 21%. The effective rate divides final tax by taxable income or another income measure after credits and other taxes, so it can be lower or higher than the regular statutory rate.
Do states charge corporate tax too?
Many states impose a separate corporate income or franchise tax, while others use gross-receipts, margin or business-activity taxes. State liability is additional to federal Form 1120 tax.
Do LLCs pay the 21% corporate rate?
Only when an LLC is classified or elects to be taxed as a C corporation. A default single-member LLC or partnership generally passes income through to its owner or members.
Sources
Related Calculators
Corporate Income Tax Calculator
Estimate regular federal C-corporation tax at 21%, credits, other taxes, payments, and balance due
Corporate Tax Deadline 2026
Form 1120 due dates, fiscal-year rule, Form 7004 extension, and payment timing
S-Corp vs LLC
Election vs entity, SE-tax savings on distributions, reasonable comp, QBI interaction — break-even at $40k–$60k profit