Tax Rates for Single Taxpayer

Taxable Income

Tax Rate

0 to $8,700

10% of the taxable income

Over $8,700 but not over $35,350

$870 plus 15% of the excess over $8,700

Over $35,350 but not over $85,650

$4,867.50 plus 25% of the excess over $35,350

Over $85,650 but not over $178,650

$17,442.50 plus 28% of the excess over $85,650

Over $178,650 but not over $388,350

$43,482.50 plus 33% of the excess over $178,650

Over $388,350

$112,683.50 plus 35% of the excess over $388,350

 Tax Rates for Married Filing Jointly

Taxable Income

Tax Rate

0 to $17,400

10% of the taxable income

Over $17,400 but not over $70,700

$1,740 plus 15% of the excess over $17,400

Over $70,700 but not over $142,700

$9,735 plus 25% of the excess over $70,700

Over $142,700 but not over $217,450

$27,735  plus 28% of the excess over $142,700

Over $217,450 but not over $388,350

$48,665 plus 33% of the excess over $217,450

Over $388,350

$105,062 plus 35% of the excess over $388,350

 Tax Rates for Married Filing Separately

Taxable Income

Tax Rate

0 to $8,700

10% of the taxable income

Over $8,700 but not over $35,350

$870 plus 15% of the excess over $8,700

Over $35,350 but not over $71,350

$4,867.50 plus 25% of the excess over $35,350

Over $71,350 but not over $108,725

$13,867.50 plus 28% of the excess over $71,350

Over $108,725 but not over $194,175

$24,332.50 plus 33% of the excess over $108,725

Over $194,175

$52,531 plus 35% of the excess over $194,175

 Tax Rates for Heads of Households

Taxable Income

Tax Rate

0 to $12,400

10% of the taxable income

Over $12,400 but not over $47,350

$1,240 plus 15% of the excess over $12,400

Over $47,350 but not over $122,300

$6,482.50 plus 25% of the excess over $47,350

Over $122,300 but not over $198.050

$25,220 plus 28% of the excess over $122,300

Over $198,050 but not over $388,350

$46,430 plus 33% of the excess over $198,050

Over $388,350

$109,229 plus 35% of the excess over $388,350

 Tax Rates for Estates & Trusts

Taxable Income

Tax Rate

0 to $2,400

15% of the taxable income

Over $2,400 but not over $5,600

$360 plus 25% of the excess over $2,400

Over $5,600 but not over $8,500

$1,160 plus 28% of the excess over $5,600

Over $8,500 but not over $11,650

$1,972 plus 33% of the excess over $8,500

Over $11,650

$3,011.50 plus 35% of the excess over $11,650