Tax Rates

For single taxpayers

If taxable income is over..

But not over..

The tax is:

$0

$8,350

10% of the amount over $0

$8,350

$33,950

$835 plus 15% of the amount over $8,350

$33,950

$82,250

$4,675 plus 25% of the amount over $33.950

$82,250

$171,550

$16,750 plus 28% of the amount over $82,250

$171,550

$372,950

$41,754 plus 33% of the amount over $171,550

$372,950

no limit

$108,216 plus 35% of the amount over $372,950

For married couples filing jointly*

If taxable income is over..

But not over..

The tax is:

$0

$16,700

10% of the amount over $0

$16,700

$67,900

$1,670 plus 15% of the amount over $16,700

$67,900

$137,050

$9,350 plus 25% of the amount over $67,900

$137,050

$208,850

$26,637.50 plus 28% of the amount over $137,050

$208,850

$372,950

$46,741.50 plus 33% of the amount over $208,850

$372,950

no limit

$100,894.50 plus 35% of the amount over $372,950

* Or qualifying widow(er)

For married couples filing separately

If taxable income is over..

But not over..

The tax is:

$0

$8,350

10% of the amount over $0

$8,350

$33,950

$835 plus 15% of the amount over $8,350

$33,950

$68,525

$4,675 plus 25% of the amount over $33,950

$68,525

$104,425

$13,318.75 plus 28% of the amount over $68,525

$104,425

$186,475

$23,370.75 plus 33% of the amount over $104,425

$186,475

no limit

$50,447.25 plus 35% of the amount over $186,475

For heads of households

If taxable income is over..

But not over..

The tax is:

$0

$11,950

10% of the amount over $0

$11,950

$45,500

$1,195 plus 15% of the amount over $11,950

$45,500

$117,450

$6,227.50 plus 25% of the amount over $45,500

$117,450

$190,200

$24,215 plus 28% of the amount over $117,450

$190,200

$372,950

$44,585 plus 33% of the amount over $190,200

$372,950

no limit

$104,892.50 plus 35% of the amount over $372,950