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Corporate Income Tax Rates

Regular Tax

Taxable Income Rate
New C-Corp Tax Rate21%

Long Term Capital Gains Tax Rate: *0%-28%

*Consult your accountant

New Net Investment Income Tax for incomes over $200,000 Single & $250,000 Joint remains at 3.8%

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$0.54.5 / mile
Charitable$0.14 / mile
Medical$0.18 / mile
Moving*$0.18 / mile
Reduce tax basis by$0.25 / mile

*Only Armed Forces

**Subject to change mid-year.