Broker Check

Corporate Income Tax Rates

Regular Tax

Taxable Income Rate
$0 - $50,00015%
$50,001 - $75,00025%
$75,001 - $100,00034%
$100,001 - $335,00039%*
$335,001 - $10,000,00034%
$10,000,001 - $15,000,00035%
Capital Gains Tax Rate:
Same as regular tax rate
Personal Service Corporations:
35% flat tax rate
 
* Reflects the 5% surtax which phases out the benefit of 15% and 25% rates.

Per Diem: Meals & Incidentals

Most small localities$51 / day
Missoula, Polson, Kalispell$59 / day
High-Cost Areas

$64 / day

Self-employed and employees not covered by reimbursable plans are allowed to use these rates. Those self-employed must always use actual lodging expense. CONUS rates are published under Federal Travel Regulations. Subject to change in midyear.

Standard Mileage Rates

Use Rate
Business$0.53.5 / mile
Charitable$0.14 / mile
Medical$0.17 / mile
Moving$0.17 / mile
Reduce tax basis by$0.22 / mile
Subject to change in midyear.