Here are the taxable income rates for the 2017 tax year (returns filed in 2018).
Single
| Federal taxable income | Tax rate |
| $0 - $9,325 | 10% of the amount over $0 |
| $9,325 - $37,950 | $932.50 plus 15% of the amount over $9,325 |
| $37,950 - $91,900 | $5,226.25 plus 25% of the amount over $37,950 |
| $91,900 - $191,650 | $18,713.75 plus 28% of the amount over $91,900 |
| $191,650 - $416,700 | $46,643.75 plus 33% of the amount over $191,650 |
| $416,700 - $418,400 | $120,910.25 plus 35% of the amount over $416,700 |
| Over $418,400 | $121,505.25 plus 39.6% of the amount over $418,400 |
Married filing jointly or qualifying widow(er)
| Federal taxable income | Tax rate |
| $0 - $18,650 | 10% of the amount over $0 |
| $18,650 - $75,900 | $1,865.00 plus 15% of the amount over $18,650 |
| $75,900 - $153,100 | $10,452.50 plus 25% of the amount over $75,900 |
| $153,100 - $233,350 | $29,752.50 plus 28% of the amount over $153,100 |
| $233,350 - $416,700 | $52,222.50 plus 33% of the amount over $233,350 |
| $416,700 - $470,700 | $112,728.00 plus 35% of the amount over $416,700 |
| Over $470,700 | $131,628.00 plus 39.6% of the amount over $470,700 |
Married filing separately
| Federal taxable income | Tax rate |
| $0 - $9,325 | 10% of the amount over $0 |
| $9,325 - $37,950 | $932.50 plus 15% of the amount over $9,325 |
| $37,950 - $76,550 | $5,226.25 plus 25% of the amount over $37,950 |
| $76,550 - $116,675 | $14,876.25 plus 28% of the amount over $76,550 |
| $116,675 - $208,350 | $26,111.25 plus 33% of the amount over $116,675 |
| $208,350 - $235,350 | $56,364.00 plus 35% of the amount over $208,350 |
| Over $235,350 | $65,814.00 plus 39.6% of the amount over $235,350 |
Head of household
| Federal taxable income | Tax rate |
| $0 - $13,350 | 10% of the amount over $0 |
| $13,350 - $50,800 | $1,335.00 plus 15% of the amount over $13,350 |
| $50,800 - $131,200 | $6,952.50 plus 25% of the amount over $50,800 |
| $131,200 - $212,500 | $27,052.50 plus 28% of the amount over $131,200 |
| $212,500 - $416,700 | $49,816.50 plus 33% of the amount over $212,500 |
| $416,700 - $444,550 | $117,202.50 plus 35% of the amount over $416,700 |
| Over $444,550 | $126,950.00 plus 39.6% of the amount over $444,550 |
Long-term capital gains and qualified dividends
Tax bracket
| Tax rate
|
10% to 15%
| 0%
|
25% to 35%
| 15% |
| 39.6% | 20% |
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 - $187,800
| 26%
|
$187,800 and up
| 28%
|
If married filing separately, the dollar amount at which the rate changes to 28% is half the figure shown above.
