Tax Rates


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2018

Single:

Taxable Income Tax Rate
$0 to $9,525 10%
$9,526 to $38,700 $952.50 plus 12% of the amount over $9,525
$38,701 to $82,500 $4,453.50 plus 22% of the amount over $38,700
$82,501 to $157,500 $14,089.50 plus 24% of the amount over $82,500
$157,501 to $200,000 $32,089.50 plus 32% of the amount over $157,500
$200,001 to $500,000 $45,689.50 plus 35% of the amount over $200,000
$500,001 or more $150,689.50 plus 37% of the amount over $500,000

 

Married Filing Jointly or Qualifying Widow(er):

Taxable Income Tax Rate
$0 to $19,050 10%
$19,051 to $77,400 $1,905 plus 12% of the amount over $19,050
$77,401 to $165,000 $8,907 plus 22% of the amount over $77,400
$165,001 to $315,000 $28,179 plus 24% of the amount over $165,000
$315,001 to $400,000 $64,179 plus 32% of the amount over $315,000
$400,001 to $600,000 $91,379 plus 35% of the amount over $400,000
$600,001 or more $161,379 plus 37% of the amount over $600,000


Married Filing Separately:

Taxable Income Tax Rate
$0 to $9,525 10%
$9,526 to $38,700 $952.50 plus 12% of the amount over $9,525
$38,701 to $82,500 $4,453.50 plus 22% of the amount over $38,700
$82,501 to $157,500 $14,089.50 plus 24% of the amount over $82,500
$157,501 to $200,000 $32,089.50 plus 32% of the amount over $157,500
$200,001 to $300,000 $45,689.50 plus 35% of the amount over $200,000
$300,001 or more $80,689.50 plus 37% of the amount over $500,000

 

Head of Household:

Taxable Income Tax Rate
$0 to $13,600 10%
$13,601 to $51,800 $1,360 plus 12% of the amount over $13,600
$51,801 to $82,500 $5,944 plus 22% of the amount over $51,800
$82,501 to $157,500 $12,698 plus 24% of the amount over $82,500
$157,501 to $200,000 $30,698 plus 32% of the amount over $157,500
$200,001 to $500,000 $44,298 plus 35% of the amount over $200,000
$500,001 or more $149,298 plus 37% of the amount over $500,000

 

Estates and Trusts:

Taxable Income Tax Rate
$0 to $2,550 10%
$2,551 to $9,150 $255 plus 24% of the amount over $2,550
$9,151 to $12,500 $1,839 plus 35% of the amount over $9,150
$12,501 or more $3,011.50 plus 37% of the amount over $12,500

 

Corporations:

Taxable Income Tax Rate
$1 or more 21%

2017

Single:

Taxable Income Tax Rate
$0 to $9,325 10%
$9,326 to $37,950 $932.50 plus 15% of the amount over $9,325
$37,951 to $91,900 $5,226.25 plus 25% of the amount over $37,950
$91,901 to $191,650 $18,713.75 plus 28% of the amount over $91,900
$191,651 to $416,700 $46,643.75 plus 33% of the amount over $191,650
$416,701 to $418,400 $120,910.25 plus 35% of the amount over $416,700
$418,401 or more $121,505.25 plus 39.6% of the amount over $418,400

 

Married Filing Jointly or Qualifying Widow(er):

Taxable Income Tax Rate
$0 to $18,650 10%
$18,651 to $75,900 $1,865 plus 15% of the amount over $18,650
$75,901 to $153,100 $10,452.50 plus 25% of the amount over $75,900
$153,101 to $233,350 $29,752.50 plus 28% of the amount over $153,100
$233,351 to $416,700 $52,222.50 plus 33% of the amount over $233,350
$416,701 to $470,700 $112,728 plus 35% of the amount over $416,700
$470,701 or more $131,628 plus 39.6% of the amount over $470,700


Married Filing Separately:

Taxable Income Tax Rate
$0 to $9,325 10%
$9,326 to $37,950 $932.50 plus 15% of the amount over $9,325
$37,951 to $76,550 $5,226.25 plus 25% of the amount over $37,950
$76,551 to $116,675 $14,876.25 plus 28% of the amount over $76,550
$116,676 to $208,350 $26,111.25 plus 33% of the amount over $116,675
$208,351 to $235,350 $56,364 plus 35% of the amount over $208,350
$235,351 or more $65,814 plus 39.6% of the amount over $235,350

 

Head of Household:

Taxable Income Tax Rate
$0 to $13,350 10%
$13,351 to $50,800 $1,335 plus 15% of the amount over $13,350
$50,801 to $131,200 $6,952.50 plus 25% of the amount over $50,800
$131,201 to $212,500 $27,052.50 plus 28% of the amount over $131,200
$212,501 to $416,700 $49,816.50 plus 33% of the amount over $212,500
$416,701 to $444,500 $117,202.50 plus 35% of the amount over $416,700
$444,501 or more $126,950 plus 39.6% of the amount over $444,500

 

Estates and Trusts:

Taxable Income Tax Rate
$0 to $2,550 15%
$2,551 to $5,950 $382.50 plus 25% of the amount over $2,550
$5,951 to $9,050 $1,232.50 plus 28% of the amount over $5,950
$9,051 to $12,400 $2,100.50 plus 33% of the amount over $9,050
$12,401 or more $3,206 plus 39.6% of the amount over $12,400


Corporations:

Taxable Income Tax Rate
$0 to $50,000 15%
$51,000 to $75,000 $7,500 plus 25% of the amount over $50,000
$75,001 to $100,000 $13,750 plus 34% of the amount over $75,000
$100,001 to $335,000 $22,250 plus 39% of the amount over $100,000
$335,001 to $10,000,000 $113,900 plus 34% of the amount over $335,000
$10,000,001 to $15,000,000 $3,400,000 plus 35% of the amount over $10,000,000
$15,000,001 to $18,333,333 $5,150,000 plus 38% of the amount over $15,000,000
$18,333,334 or more 35%

2016

Single:

Taxable Income Tax Rate
$0 to $9,275 10%
$9,276 to $37,650 $927.50 plus 15% of the amount over $9,275
$37,651 to $91,150 $5,183.75 plus 25% of the amount over $37,650
$91,151 to $190,150 $18,558.75 plus 28% of the amount over $91,150
$190,151 to $413,350 $46,278.75 plus 33% of the amount over $190,150
$413,351 to $415,050 $119,934.75 plus 35% of the amount over $413,350
$415,051 or more $120,529.75 plus 39.6% of the amount over $415,050

 

Married Filing Jointly or Qualifying Widow(er):

Taxable Income Tax Rate
$0 to $18,550 10%
$18,551 to $75,300 $1,855 plus 15% of the amount over $18,550
$75,301 to $151,900 $10,367.50 plus 25% of the amount over $75,300
$151,901 to $231,450 $29,517.50 plus 28% of the amount over $151,900
$231,451 to $413,350 $51,791.50 plus 33% of the amount over $231,450
$413,351 to $466,950 $111,818.50 plus 35% of the amount over $413,350
$466,951 or more $130,578.50 plus 39.6% of the amount over $466,950


Married Filing Separately:

Taxable Income Tax Rate
$0 to $9,275 10%
$9,276 to $37,650 $927.50 plus 15% of the amount over $9,275
$37,651 to $75,950 $5,183.75 plus 25% of the amount over $37,650
$75,951 to $115,725 $14,758.75 plus 28% of the amount over $75,950
$115,726 to $206,675 $25,895.75 plus 33% of the amount over $115,725
$206,676 to $233,475 $55,909.25 plus 35% of the amount over $206,675
$233,476 or more $65,289.25 plus 39.6% of the amount over $233,475

 

Head of Household:

Taxable Income Tax Rate
$0 to $13,250 10%
$13,251 to $50,400 $1,325 plus 15% of the amount over $13,250
$50,401 to $130,150 $6,897.50 plus 25% of the amount over $50,400
$130,151 to $210,800 $26,835 plus 28% of the amount over $130,150
$210,801 to $413,350 $49,417 plus 33% of the amount over $210,800
$413,351 to $441,000 $116,258.50 plus 35% of the amount over $413,350
$441,001 or more $125,936 plus 39.6% of the amount over $441,000

 

Estates and Trusts:

Taxable Income Tax Rate
$0 to $2,550 15%
$2,551 to $5,950 $382.50 plus 25% of the amount over $2,550
$5,951 to $9,050 $1,232.50 plus 28% of the amount over $5,950
$9,051 to $12,400 $2,100.50 plus 33% of the amount over $9,050
$12,401 or more $3,206 plus 39.6% of the amount over $12,400


Corporations:

Taxable Income Tax Rate
$0 to $50,000 15%
$51,000 to $75,000 $7,500 plus 25% of the amount over $50,000
$75,001 to $100,000 $13,750 plus 34% of the amount over $75,000
$100,001 to $335,000 $22,250 plus 39% of the amount over $100,000
$335,001 to $10,000,000 $113,900 plus 34% of the amount over $335,000
$10,000,001 to $15,000,000 $3,400,000 plus 35% of the amount over $10,000,000
$15,000,001 to $18,333,333 $5,150,000 plus 38% of the amount over $15,000,000
$18,333,334 or more 35%