According to the IRS Revenue Procedure 2024-40, the corporate tax rates for tax year 2025 are as follows:
21% on taxable income
35% on taxable income over $100,000 for personal service corporations
Additionally, corporations may be subject to the corporate Alternative Minimum Tax (AMT) at a rate of 20%. See Revenue Procedure 2024-40 for more details on corporate tax rates and AMT.

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