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Corporation's net taxable income.
State where the corporation is doing business.
Federal corporate tax rate is 21% in 2026.
Triggers the 15% Corporate Alternative Minimum Tax.
Adjusted Financial Statement Income (if applicable).
Decimal places in results.
Display a visual breakdown chart.
Detailed step-by-step calculation.
📋 2026 Corporate Tax Reference Data as of 2026 tax year
Federal & AMT
Federal CIT Rate21%
CAMT Rate15%
CAMT Threshold$1B+ Revenue
State DeductibilityYes (federal)
Sources: IRS, Treasury
State Tax Overview
States with CIT44 + DC
No CITNV, OH, TX, WA, SD, WY
Highest Rate11.5% (NJ)
Lowest Rate2.0% (NC)
Median Rate6.5%
Source: Tax Foundation
2026 Rate Reductions
Georgia5.39%
Nebraska4.55%
North Carolina2.0%
Pennsylvania7.49%
Indiana2.95%
Utah4.45%
Source: Tax Foundation
Federal Rate 21% flat CAMT 15% on AFSI over threshold Top State New Jersey 11.5% No State Tax 6 states + local GRT options
Note: State tax rates shown are top marginal rates. Some states have graduated brackets. States without a CIT may impose gross receipts taxes (GRT) instead. Federal tax is deductible against state taxable income in most states. Consult a tax professional for personalized advice.
📌 2026 Corporate Tax Key Numbers: Federal: 21% | CAMT: 15% (over $1B revenue) | State Range: 0% – 11.5% | Median State: 6.5%

What Is a Corporate Tax Calculator?

A corporate tax calculator helps C‑Corporations estimate their 2026 tax liability including federal income tax, state corporate income tax, and the Corporate Alternative Minimum Tax (CAMT). C‑Corporations are subject to a flat 21% federal tax rate on taxable income.

This calculator includes:

  • Federal Corporate Income Tax: Flat 21% rate since 2018.
  • State Corporate Income Tax: Rates range from 0% to 11.5% across 44 states.
  • Corporate Alternative Minimum Tax (CAMT): 15% on AFSI for large corporations (revenue ≥ $1B).
  • Combined Tax Liability: Total federal + state + AMT liability and effective tax rate.
  • 2026 Rate Updates: Reflects state rate reductions in Georgia, Nebraska, North Carolina, Pennsylvania, Indiana, and Utah.

How Does the Corporate Tax Calculator Work?

The calculator performs the following steps:

  • Calculates federal tax , taxable income × 21%.
  • Calculates state tax , taxable income × state rate (with federal deduction where applicable).
  • Calculates CAMT , 15% of the greater of taxable income or AFSI, if applicable.
  • Computes total tax liability , federal + state + AMT.
  • Calculates effective tax rate , total tax ÷ taxable income × 100.
  • Generates a breakdown , shows each tax component with rates and notes.

Why Use This Corporate Tax Calculator?

  • Updated for 2026: Uses the latest federal rate (21%), state rates, and CAMT rules.
  • All 50 States: Includes state corporate income tax rates for every state.
  • CAMT Support: Calculates the 15% Corporate Alternative Minimum Tax for large corporations.
  • State Rate Reductions: Reflects 2026 rate cuts in Georgia, Nebraska, North Carolina, Pennsylvania, Indiana, and Utah.
  • Visual Chart: Instantly see the breakdown of your tax liability.
  • Free & Private: No registration, no data storage , all calculations are done in your browser.

❓ Corporate Tax Calculator 2026 FAQ

What is the federal corporate tax rate for 2026?

The federal corporate income tax rate for 2026 is 21%, a flat rate that has been in effect since the 2017 Tax Cuts and Jobs Act.

What is the Corporate Alternative Minimum Tax (CAMT) for 2026?

The CAMT is a 15% minimum tax imposed on large corporations with $1 billion or more in revenue. It is based on Adjusted Financial Statement Income (AFSI).

Which states have the highest corporate tax rates in 2026?

New Jersey has the highest top rate at 11.5%, followed by Minnesota (9.8%) and Illinois (9.5%).

Which states have no corporate income tax?

Six states do not levy a corporate income tax: Nevada, Ohio, Texas, Washington, South Dakota, and Wyoming. Some of these impose gross receipts taxes instead.

Which states reduced their corporate tax rates for 2026?

Four states reduced their rates effective January 1, 2026: Georgia (now 5.39%), Nebraska (now 4.55%), North Carolina (now 2.0%), and Pennsylvania (now 7.49%). Indiana also reduced from 3% to 2.95% and Utah from 4.50% to 4.45%.

How accurate is this calculator?

This calculator provides accurate estimates based on 2026 federal and state tax rates, as well as CAMT rules. However, actual tax liability depends on your specific situation, including deductions, credits, and other factors. Consult a tax professional for precise calculations.

Is this calculator free to use?

Yes, this calculator is completely free to use. No registration or personal data storage is required. All calculations are performed in your browser.

What is the median state corporate tax rate for 2026?

The median top marginal corporate tax rate among states that levy a CIT is approximately 6.5%.

Can I use this calculator for S-Corporations or LLCs?

This calculator is designed for C‑Corporations, which pay corporate income tax at the entity level. S‑Corporations and LLCs are typically pass-through entities that report income on individual tax returns. For those, use a personal income tax calculator.

What is AFSI and how does it affect CAMT?

AFSI (Adjusted Financial Statement Income) is the financial statement income used to calculate the CAMT. If a corporation's AFSI exceeds its taxable income, the CAMT may apply to the AFSI amount.