(1) What is the marginal tax rate?

(2) What is the average tax rate?

Given the U.S. Corporate Tax Rate Schedule shown below, and a corporation that generates a taxable income of $10.25 million in 2013. U.S. Corporate Tax Rate Schedule in 2013 Just like the tax system for individuals, the tax system for corporations in the United States is progressive, with marginal tax rates ranging from 15 percent to as high as 39 percent