The following rates apply for the taxable years indicated:
| Year | S-Corporation | C-Corporation | Bank and Financial C-Corporation | Financial S-Corporation |
|---|---|---|---|---|
| 1997 - Current | 1.5% | 8.84% | 10.84% | 3.5% |
| 1995 - 1996 | 1.5% | 9.3% | 11.3% | 3.5% |
| 1994 | 1.5% | 9.3% | 11.470% | 3.670% |
| 1993 | 2.5% | 9.3% | 11.107% | 4.307% |
| 1992 | 2.5% | 9.3% | 11.007% | 4.207% |
| 1989 - 1991 | 2.5% | 9.3% | 10.741% | 3.941% |
For information regarding tax rates for taxable years prior to January 1, 1989, call (800) 852-5711 and select option 5 to speak to a Customer Service Representative.