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Federal Income Tax Rates

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.