Net corporate income tax rates

The following chart shows the net corporate income tax rates for the 2007 and later tax years.

**Table of net corporate income tax rates for applicable tax periods**
Rate	Applicable tax period
21.0%	Before January 1, 2008
19.5%	Effective January 1, 2008
19.0%	Effective January 1, 2009
18.0%	Effective January 1, 2010
16.5%	Effective January 1, 2011
15.0%	After December 31, 2011

Note

If based on the trust's tax year, more than one rate applies, complete Chart 7 to determine the trust's net corporate income tax rate.

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Date modified:: 2021-02-03