US Federal Individual Tax Rates On General Income

Year 2018

Married Individuals Filing Joint Returns And Surviving Spouses

 Taxable Income Tax Rate
Not over $19,050 10% of taxable income
Over $19,050 but not over $77,400 $1,905, plus 12% of the excess over $19,050
Over $77,400 but not over $165,000 $8,907, plus 22% of the excess over $77,400
Over $165,000 but not over $315,000 $28,179, plus 24% of the excess over $165,000
Over $315,000 but not over $400,000 $64,179, plus 32% of the excess over $315,000
Over $400,000 but not over $600,000 $91,379, plus 35% of the excess over $400,000
Over $600,000 $161,379, plus 37% of the excess over $600,000

 

Married Individuals Filing Separate Returns

Taxable Income  Tax Rate
Not over $9,525 10% of the taxable income
Over $9,525 but not over $38,700 $952.50, plus 12% of the excess over $9,525
Over $38,700 but not over $82,500 $4,453.50, plus 22% of the excess over $38,700
Over $82,500 but not over $157,500 $14,089.50, plus 24% of the excess over $82,500
Over $157,500 but not over $200,000 $32,089.50, plus 32% of the excess over $157,500
Over $200,000 but not over $300,000 $45,689.50, plus 35% of the excess over $200,000
Over $300,000 $80,689.50, plus 37% of the excess over $300,000

 

Head of Households

Taxable Income  Tax Rate
Not over $13,600 10% of taxable income
Over $13,600 but not over $51,800 $1,360, plus 12% of the excess over $13,600
Over $51,800 but not over $82,500 $5,944, plus 22% of the excess over $51,800
Over $82,500 but not over $157,500 $12,698, plus 24% of the excess over $82,500
Over $157,500 but not over $200,000 $30,698, plus 32% of the excess over $157,500
Over $200,000 but not over $500,000 $44,298, plus 35% of the excess over $200,000
Over $500,000 $149,298, plus 37% of the excess over $500,000

 

Unmarried Individuals (Other Than Surviving Spouses And Head Of Households)

 Taxable Income Tax Rate
Not over $9,525 10% of taxable income
Over $9,525 but not over $38,700 $952.50, plus 12% of the excess over $9,525
Over $38,700 but not over $82,500 $4,453.50, plus 22% of the excess over $38,700
Over $82,500 but not over $157,500 $14,089.50, plus 24% of the excess over $82,500
Over $157,500 but not over $200,000 $32,089.50, plus 32% of the excess over $157,500
Over $200,000 but not over $500,000 $45,689.50, plus 35% of the excess over $200,000
Over $500,000 $150,689.50, plus 37% of the excess over $500,000

 

 

Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.