Individual Tax Rate Schedules

Married Filing Jointly and Surviving Spouse

If taxable income is The tax is
Not over $20,550 10% of taxable income
Over $20,550 but not over $83,550 $2,055.00 + 12% of excess over $20,550
Over $83,550 but not over $178,150 $9,615.00 + 22% of excess over $83,550
Over $178,150 but not over $340,100 $30,427.00 + 24% of excess over $178,150
Over $340,100 but not over $431,900 $69,295.00 + 32% of excess over $340,100
Over $431,900 but not over $647,850 $98,671.00 + 35% of excess over $431,900
Over $647,850 $174,253.50 + 37% of excess over $647,850

Married Filing Separately

If taxable income is The tax is
Not over $10,275 10% of taxable income
Over $10,275 but not over $41,775 $1,027.50 + 12% of excess over $10,275
Over $41,775 but not over $89,075 $4,807.50 + 22% of excess over $41,775
Over $89,075 but not over $170,050 $15,213.50 + 24% of excess over $89,075
Over $170,050 but not over $215,950 $34,647.50 + 32% of excess over $170,050
Over $215,950 but not over $323,925 $49,335.50 + 35% of excess over $215,950
Over $323,925 $87,126.75 + 37% of excess over $323,925

Head of Household

If taxable income is The tax is
Not over $14,650 10% of taxable income
Over $14,650 but not over $55,900 $1,465.00 + 12% of excess over $14,650
Over $55,900 but not over $89,050 $6,415.00 + 22% of excess over $55,900
Over $89,050 but not over $170,050 $13,708.00 + 24% of excess over $89,050
Over $170,050 but not over $215,950 $33,148.00 + 32% of excess over $170,050
Over $215,950 but not over $539,900 $47,836.00 + 35% of excess over $215,950
Over $539,900 $161,218.50 + 37% of excess over $539,900

Single

If taxable income is The tax is
Not over $10,275 10% of taxable income
Over $10,275 but not over $41,775 $1,027.50 + 12% of excess over $10,275
Over $41,775 but not over $89,075 $4,807.50 + 22% of excess over $41,775
Over $89,075 but not over $170,050 $15,213.50 + 24% of excess over $89,075
Over $170,050 but not over $215,950 $34,647.50 + 32% of excess over $170,050
Over $215,950 but not over $539,900 $49,335.50 + 35% of excess over $215,950
Over $539,900 $162,718 + 37% of excess over $539,900