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Federal Income Tax Rates

Here are the taxable income rates for the 2014 tax year (returns filed in 2015).

Single

Federal taxable income Tax rate
$0 - $9,075 10% of the amount over $0
$9,075 - $36,900 $907.50 plus 15% of the amount over $9,075
$36,900 - $89,350

$5,081.25 plus 25% of the amount over $36,900

$89,350 - $186,350 $18,193.75 plus 28% of the amount over $89,350
$186,350 - $405,100 $45,353.75 plus 33% of the amount over $186,350
$405,100 - $406,750 $117,541.25 plus 35% of the amount over $405,100
Over $406,750                   $118,118.75 plus 39.6% of the amount over $406,750

Married filing jointly or qualifying widow(er)

Federal taxable income Tax rate
$0 - $18,150 10% of the amount over $0
$18,150 - $73,800 $1,815.00 plus 15% of the amount over $18,150
$73,800 - $148,850 $10,162.50 plus 25% of the amount over $73,800
$148,850 - $226,850 $28,925.00 plus 28% of the amount over $148,850
$226,850 - $405,100 $50,765.00 plus 33% of the amount over $226,850
$405,100 - $457,600 $109,587.50 plus 35% of the amount over $405,100
Over $457,600 $127,962.50 plus 39.6% of the amount over $457,600

Married filing separately

Federal taxable income Tax rate
$0 - $9,075 10% of the amount over $0
$9,075 - $36,900 $907.50 plus 15% of the amount over $9,075
$36,900 - $74,425 $5,081.25 plus 25% of the amount over $36,900
$74,425 - $113,425 $14,462.50 plus 28% of the amount over $74,425
$113,425 - $202,550 $25,382.50 plus 33% of the amount over $113,425
$202,550 - $228,800 $54,793.75 plus 35% of the amount over $202,550
Over $228,800 $63,981.25 plus 39.6% of the amount over $228,800

Head of household

Federal taxable income Tax rate
$0 - $12,950

10% of the amount over $0

$12,950 - $49,400 $1,295.00 plus 15% of the amount over $12,950
$49,400 - $127,550 $6,762.50 plus 25% of the amount over $49,400
$127,550 - $206,600 $26,300.00 plus 28% of the amount over $127,550
$206,600 - $405,100 $48,434.00 plus 33% of the amount over $206,600
$405,100 - $432,200 $113,939.00 plus 35% of the amount over $405,100
Over $432,200 $123,424.00 plus 39.6% of the amount over $432,200

Long-term capital gains and qualified dividends

Tax bracket
Tax rate
10% to 15%
0%
25% to 35%
15%
39.6% 20%

Alternative minimum tax rates

Federal taxable income Tax rate
$0 - $182,500
26%
$182,500 and up
28%
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.