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Federal Income Tax Rates

Here are the taxable income rates for the 2018 tax year (returns filed in 2019).

Single

Federal taxable income Tax rate
$0 - $9,525 10% of the amount over $0
$9,525 - $38,700 $952.50 plus 12% of the amount over $9,525
$38,700 - $82,500

$4,453.50 plus 22% of the amount over $38,700

$82,500 - $157,500 $14,089.50 plus 24% of the amount over $82,500
$157,500 - $200,000 $32,089.50 plus 32% of the amount over $157,500
$200,000 - $500,000 $45,689.50 plus 35% of the amount over $200,000
Over $500,000 $150,689.50 plus 37% of the amount over $500,000

Married filing jointly or qualifying widow(er)

Federal taxable income Tax rate
$0 - $19,050 10% of the amount over $0
$19,050 - $77,400 $1,905.00 plus 12% of the amount over $19,050
$77,400 - $165,000 $8,907.00 plus 22% of the amount over $77,400
$165,000 - $315,000 $28,179.00 plus 24% of the amount over $165,000
$315,000 - $400,000 $64,179.00 plus 32% of the amount over $315,000
$400,000 - $600,000 $91,379.00 plus 35% of the amount over $400,000
Over $600,000 $161,379.00 plus 37% of the amount over $600,000

Married filing separately

Federal taxable income Tax rate
$0 - $9,525 10% of the amount over $0
$9,525 - $38,700 $952.50 plus 12% of the amount over $9,525
$38,700 - $82,500 $4,453.50 plus 22% of the amount over $38,700
$82,500 - $157,500 $14,089.50 plus 24% of the amount over $82,500
$157,500 - $200,000 $32,089.50 plus 32% of the amount over $157,500
$200,000 - $300,000 $45,689.50 plus 35% of the amount over $200,000
Over $300,000 $80,689.50 plus 37% of the amount over $300,000

Head of household

Federal taxable income Tax rate
$0 - $13,600

10% of the amount over $0

$13,600 - $51,800 $1,360.00 plus 12% of the amount over $13,600
$51,800 - $82,500 $5,944.00 plus 22% of the amount over $51,800
$82,500 - $157,500 $12,698.00 plus 24% of the amount over $82,500
$157,500 - $200,000 $30,698.00 plus 32% of the amount over $157,500
$200,000 - $500,000 $44,298.00 plus 35% of the amount over $200,000
Over $500,000 $149,298.00 plus 37% of the amount over $500,000

Tax brackets for long-term capital gains and qualified dividends

These rates depend on overall taxable income.
 

0% bracket
15% bracket
20% bracket
Single
up to $38,600
$38,600 - $425,800
above $425,800
Married filing jointly
up to $77,200
$77,200 - $479,000
above $479,000
Head of household
up to $51,700 $51,700 - $452,400
above $452,400
Married filing separately
up to $38,600
$38,600 - $239,500
above $239,500
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.


Alternative minimum tax rates

Federal taxable income Tax rate
$0 - $191,100
26%
$191,100 and up
28%

If married filing separately, the dollar amount at which the rate changes to 28% is half the figure shown above.

Last updated July 27, 2018