The corporate tax rate in the US is 21% set by the Tax Cuts and Jobs Act of 2017. This flat federal rate applies to all corporations with over $50,000 in taxable income. States and local governments often levy corporate taxes. On average globally, corporate tax rates are around 23%. Over a dozen countries have no corporate tax.
The US also taxes corporate dividends, leading to double taxation which can negatively impact the economy. Many countries have integrated tax systems to avoid it by only taxing profits once.