Tax Rates

 

2018 Tax Rates

Single

If Taxable Income Is: The Tax Is:
$0 to $9,525 10% of taxable income
$9,526 to $38,700 $4,453.5 + 12% of the amount over $9,526
$38,701 to $82,500 $14,089.5 + 22% of the amount over $38,701
$82,501 to $157,500 $32,089.5 + 24% of the amount over $82,501
$157,501 to $200,000 $45,689.5 + 32% of the amount over $157,501
$200,001 to $500,000 $150,689.5 + 35% of the amount over $200,001
Over $500,001 $150,689.5 + 37% of the amount over $500,001

Head of Household

If Taxable Income Is: The Tax Is:
$0 to $13,600 10% of taxable income
$13,601 to $51,800 $5,944 + 12% of the amount over $13,601
$51,801 to $82,500 $12,698 + 22% of the amount over $51,801
$82,501 to $157,500 $30,698 + 24% of the amount over $82,501
$157,501 to $200,000 $44,298 + 32% of the amount over $157,501
$200,001 to $500,000 $149,298 + 35% of the amount over $200,001
Over $500,001 $149,298 + 37% of the amount over $500,001

Married Filing Jointly

If Taxable Income Is: The Tax Is:
$0 to $19,050 10% of taxable income
$19,051 to $77,400 $8,907 + 12% of the amount over $19,051
$77,401 to $165,000 $28,179 + 22% of the amount over $77,401
$165,001 to $315,000 $64,179 + 24% of the amount over $165,001
$315,001 to $400,000 $91,379 + 32% of the amount over $315,001
$400,001 to $600,000 $161,379 + 35% of the amount over $400,001
Over $600,001 $161,379.37 + 37% of the amount over $600,001

Married Filing Separately

If Taxable Income Is: The Tax Is:
$0 to $9,525 10% of taxable income
$9,526 to $38,700 $4,453.5 + 12% of the amount over $9,526
$38,701 to $82,500 $14,089.5 + 22% of the amount over $38,701
$82,501 to $157,500 $32,089.5 + 24% of the amount over $82,501
$157,501 to $200,000 $45,689.5 + 32% of the amount over $157,501
$200,001 to $300,000 $80,689.5 + 35% of the amount over $200,001
Over $300,001 $80,689.87 + 37% of the amount over $300,001

 

Standard Mileage Rate

Use Rate
Business 54.5 cents
Medical Care or Move 18 cents
Charitable 14 cents

 

2017 Tax Rates

Single

If Taxable Income Is: The Tax Is:
$0 to $9,325 10% of taxable income
$9,325 to $37,950 $932.50 + 15% of the amount over $9,325
$37,950 to $91,900 $5,226.25 + 25% of the amount over $37,950
$91,900 to $191,650 $18,713.75 + 28% of the amount over $91,900
$191,650 to $416,700 $46,643.75 + 33% of the amount over $191,650
$416,700 to $418,400 $120,910.25 + 35% of the amount over $416,700
Over $418,400 $121,505.25 + 39.6% of the amount over $418,400

Head of Household

If Taxable Income Is: The Tax Is:
$0 to $13,350 10% of taxable income
$13,350 to $50,800 $1,335 + 15% of the amount over $13,350
$50,800 to $131,200 $6,952.50 + 25% of the amount over $50,800
$131,200 to $212,500 $27,052.50 + 28% of the amount over $131,200
$212,500 to $416,700 $49,816.50 + 33% of the amount over $212,500
$416,700 to $444,550 $117,202.50 + 35% of the amount over $416,700
Over $$444,550 $126,950.00 + 39.6% of the amount over $$444,550

Married Filing Jointly

If Taxable Income Is: The Tax Is:
$0 to $18,650 10% of taxable income
$18,650 to $75,900 $1,865 + 15% of the amount over $18,650
$75,900 to $153,100 $10,452.50 + 25% of the amount over $75,900
$153,100 to $233,350 $29,752.50 + 28% of the amount over $153,100
$233,350 to $416,700 $52,222.50 + 33% of the amount over $233,350
$416,700 to $470,700 $112,728.00 + 35% of the amount over $416,700
Over $470,700 $131,628.00 + 39.6% of the amount over $470,700

Married Filing Separately

If Taxable Income Is: The Tax Is:
$0 to $9,325 10% of taxable income
$9,325 to $37,950 $932.50 + 15% of the amount over $9,325
$37,950 to $76,550 $5,226.25 + 25% of the amount over $37,950
$76,550 to $116,675 $14,876.25 + 28% of the amount over $76,550
$116,675 to $208,350 $26,111.25 + 33% of the amount over $116,675
$208,350 to $235,350 $56,364.00 + 35% of the amount over $208,350
Over $235,350 $65,814.00 + 39.6% of the amount over $235,350

 

Standard Mileage Rate

Use Rate
Business 53.5 cents
Medical Care or Move 17 cents
Charitable 14 cents

 

2016 Tax Rates

Single

If Taxable Income Is: The Tax Is:
$0 to $9,275 10% of taxable income
$9,275 to $37,650 $927.50 + 15% of the amount over $9,275
$37,650 to $91,150 $5,183.75 + 25% of the amount over $37,650
$91,150 to $190,150 $18,558.75 + 28% of the amount over $91,150
$190,150 to $413,350 $46,278.75 + 33% of the amount over $190,150
$413,350 to $415,050 $119,934.75 + 35% of the amount over $413,350
Over $415,050 $120,529.75 + 39.6% of the amount over $415,050

Head of Household

If Taxable Income Is: The Tax Is:
$0 to $13,250 10% of taxable income
$13,250 to $50,400 $1,325 + 15% of the amount over $13,250
$50,400 to $130,150 $6,897.50 + 25% of the amount over $50,400
$130,150 to $210,800 $26,835 + 28% of the amount over $130,150
$210,800 to $413,350 $49,417 + 33% of the amount over $210,800
$413,350 to $441,000 $116,258.50 + 35% of the amount over $413,350
Over $441,000 $125,936 + 39.6% of the amount over $441,000

Married Filing Jointly

If Taxable Income Is: The Tax Is:
$0 to $18,550 10% of taxable income
$18,550 to $75,300 $1,855 + 15% of the amount over $18,550
$75,300 to $151,900 $10,367.50 + 25% of the amount over $75,300
$151,900 to $231,450 $29,517.50 + 28% of the amount over $151,900
$231,450 to $413,350 $51,791.50 + 33% of the amount over $231,450
$413,350 to $466,950 $111,818.50 + 35% of the amount over $413,350
Over $466,950 $130,578.50 + 39.6% of the amount over $466,950

Married Filing Separately

If Taxable Income Is: The Tax Is:
$0 to $9,275 10% of taxable income
$9,275 to $37,650 $927.50 + 15% of the amount over $9,275
$37,650 to $75,950 $5,183.75 + 25% of the amount over $37,650
$75,950 to $115,725 $14,758.75 + 28% of the amount over $75,950
$115,725 to $206,675 $25,895.75 + 33% of the amount over $115,725
$206,675 to $233,475 $55,909.25 + 35% of the amount over $206,675
Over $233,475 $65,289.25 + 39.6% of the amount over $233,475

 

Standard Mileage Rate

Use Rate
Business 54 cents
Medical Care or Move 19 cents
Charitable 14 cents

 2015 Tax Rates

Single

If Taxable Income Is: The Tax Is:
$0 to $9,225 10% of taxable income
$9,225 to $37,450 $922.50 + 15% of the amount over $9,225
$37,450 to $90,750 $5,156.25 + 25% of the amount over $37,450
$90,750 to $189,300 $18,481.25 + 28% of the amount over $90,750
$189,300 to $411,500 $46,075.25 + 33% of the amount over $189,300
$411,500 to $413,200 $119,401.25 + 35% of the amount over $411,500
Over $413,200 $119,996.25 + 39.6% of the amount over $413,200

Head of Household

If Taxable Income Is: The Tax Is:
$0 to $13,150 10% of taxable income
$13,150 to $50,200 $1,315 + 15% of the amount over $13,150
$50,200 to $129,600 $6,872.50 + 25% of the amount over $50,200
$129,600 to $209,850 $26,772.50 + 28% of the amount over $129,600
$209,850 to $411,500 $49,192.50 + 33% of the amount over $209,850
$411,500 to $439,000 $115,737 + 35% of the amount over $411,500
Over $439,000 $125,362 + 39.6% of the amount over $439,000

Married Filing Jointly

If Taxable Income Is: The Tax Is:
$0 to $18,450 10% of taxable income
$18,450 to $74,900 $1,815 + 15% of the amount over $18,450
$74,900 to $151,200 $10,312.50 + 25% of the amount over $74,900
$151,200 to $230,450 $29,387.50 + 28% of the amount over $151,200
$230,450 to $411,500 $51,577.50 + 33% of the amount over $230,450
$411,500 to $464,850 $111,324 + 35% of the amount over $411,500
Over $464,850 $129,996.50 + 39.6% of the amount over $464,850

Married Filing Separately

If Taxable Income Is: The Tax Is:
$0 to $9,225 10% of taxable income
$9,225 to $37,450 $922.50 + 15% + 15% of the amount over $9,225
$37,450 to $75,600 $5,156.25 + 25% of the amount over $37,450
$75,600 to $115,225 $14,693.75 + 28% of the amount over $75,600
$115,225 to $205,750 $25,788.75 + 33% of the amount over $115,225
$205,750 to $232,425 $55,662 + 35% of the amount over $205,750
Over $232,425 $64,989.25 + 39.6% of the amount over $232,425

 

Standard Mileage Rate

Use Rate
Business 57.5 cents
Medical Care or Move 23 cents
Charitable 14 cents