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 |
Trusts and estates, kiddie tax
Federal taxable income
|
Tax rate
|
$0 - $2,550
|
10% of the amount over $0
|
$2,550 - $9,150
|
$255.00 plus 24% of the amount over $2,550
|
$9,150 - $12,500
|
$1,839.00 plus 35% of the amount over $9,150
|
Over $12,500
|
$3,011.50 plus 37% of the amount over $12,500
|
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
|
Trusts and estates, kiddie tax
|
up to $2,600
|
$2,600 - $12,700
|
above $12,700
|
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 December 31, 2018
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