Taxes
United States — Tax: Corporate Tax
United States's combined statutory corporate income tax rate is 25.5% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 25.5% (2026)
- Central government rate: 21% (2026)
- Sub-national rates add: 5.7% (2026)
- Rate targeted at small businesses: 25.3% (2026)
Steps
- Determine Business Structure — US corporations can be organized as C-corporations, S-corporations, or Limited Liability Companies (LLCs). The chosen structure affects tax obligations and liability.
- Register with the IRS — Businesses must register with the Internal Revenue Service (IRS) and obtain a Federal Tax Identification Number (EIN).
- File Tax Returns — US corporations must file annual tax returns (Form 1120) and make estimated tax payments throughout the year.
Costs
- IRS Processing Time for Tax Returns: typically 6-12 weeks
Timelines
- IRS Processing Time for Tax Returns: typically 6-12 weeks
Required documents
- Federal Tax Identification Number (EIN)
- Articles of Incorporation
- Business License
- State Tax Registration Certificate
Common mistakes
- Failing to register with the IRS and obtain an EIN
- Inaccurate or incomplete tax returns
- Missing or incorrect documentation
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.