The rates for domestic corporations (other than qualified personal service corporations) are:                                                                                    
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If Taxable Income is:                                
Over        But not over    Your tax is:                    Tax:
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 $-            $50,000      $-           Plus    15%    $-           =
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 $50,000     $75,000      $7,500.00     Plus    25%    $50,000     =
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 $75,000     $100,000      $13,750.00     Plus    34%    $75,000     =    
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 $100,000     $335,000      $22,250.00     Plus    39%    $100,000     =
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 $335,000     $10,000,000     $113,900.00    Plus    34%    $335,000     =
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 $10,000,000   $15,000,000   $3,400,000.00   Plus    35%    $10,000,000     =
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 $15,000,000   $18,333,333    $5,150,000.00    Plus    38%    $15,000,000     =
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 $18,333,333     and over     $-           Plus    35%            =    
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A qualified personal service corporation is taxed at a flat 35% of its taxable income.