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Federal Income Tax Rates

Here are the taxable income rates for the 2016 tax year (returns filed in 2017).

Single

Federal taxable income Tax rate
$0 - $9,275 10% of the amount over $0
$9,275 - $37,650 $927.50 plus 15% of the amount over $9,275
$37,650 - $91,150

$5,183.75 plus 25% of the amount over $37,650

$91,150 - $190,150 $18,558.75 plus 28% of the amount over $91,150
$190,150 - $413,350 $46,278.75 plus 33% of the amount over $190,150
$413,350 - $415,050 $119,934.75 plus 35% of the amount over $413,350
Over $415,050 $120,529.75 plus 39.6% of the amount over $415,050

Married filing jointly or qualifying widow(er)

Federal taxable income Tax rate
$0 - $18,550 10% of the amount over $0
$18,550 - $75,300 $1,855.00 plus 15% of the amount over $18,550
$75,300 - $151,900 $10,367.50 plus 25% of the amount over $75,300
$151,900 - $231,450 $29,517.50 plus 28% of the amount over $151,900
$231,450 - $413,350 $51,791.50 plus 33% of the amount over $231,450
$413,350 - $466,950 $111,818.50 plus 35% of the amount over $413,350
Over $466,950 $130,578.50 plus 39.6% of the amount over $466,950

Married filing separately

Federal taxable income Tax rate
$0 - $9,275 10% of the amount over $0
$9,275 - $37,650 $927.50 plus 15% of the amount over $9,275
$37,650 - $75,950 $5,183.75 plus 25% of the amount over $37,650
$75,950 - $115,725 $14,758.75 plus 28% of the amount over $75,950
$115,725 - $206,675 $25,895.75 plus 33% of the amount over $115,725
$206,675 - $233,475 $55,909.25 plus 35% of the amount over $206,675
Over $233,475 $65,289.25 plus 39.6% of the amount over $233,475

Head of household

Federal taxable income Tax rate
$0 - $13,250

10% of the amount over $0

$13,250 - $50,400 $1,325.00 plus 15% of the amount over $13,250
$50,400 - $130,150 $6,897.50 plus 25% of the amount over $50,400
$130,150 - $210,800 $26,835.00 plus 28% of the amount over $130,150
$210,800 - $413,350 $49,417.00 plus 33% of the amount over $210,800
$413,350 - $441,000 $116,258.50 plus 35% of the amount over $413,350
Over $441,000 $125,936.00 plus 39.6% of the amount over $441,000

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 - $186,300
26%
$186,300 and up
28%
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.