Income Tax Brackets and Rates

2018 Tax Brackets

Single
Bracket Taxable Income Taxes Due
10% $0-$9525 10% of taxable income
12% $9,526 - $38,700 $952.50 + 12% of excess over $9,525
22% $38,701 - $82,500 $4,453.50 + 22% of excess over $38,700
24% $82,501 - $157,500 $14,089.50 + 24% of excess over $82,500
32% $15,7501 - $200,000 $32,089.50 + 32% of excess over $157,500
35% $200,001 - $500,000 $45,689.50 + 35% of excess over $200,000
37% $500,001+ $150,689.50 + 37% of excess over $500,000
Married Filing Joint / Qualifying Widow(er)
Bracket Taxable Income Taxes Due
10% $0 - $19,050 10% of taxable income
12% $19,051 - $77,400 $1,905 + 12% of excess over $19,050
22% $77,401 - $165,000 $8,907 + 22% of excess over $77,400
24% $165,001 - $315,000 $28,179 + 24% of excess over $165,000
32% $315,001 - $400,000 $64,179 + 32% of excess over $315,000
35% $400,001 - $600,000 $161,379 + 35% of excess over $600,000
37% $600,001+ $161,379 + 37% of excess over $
Married Filing Separately
Bracket Taxable Income Taxes Due
10% $0-$9525 10% of taxable income
12% $9,526 - $38,700 $952.50 + 12% of excess over $9,525
22% $38,701 - $82,500 $4,453.50 + 22% of excess over $38,700
24% $82,501 - $157,500 $14,089.50 + 24% of excess over $82,500
32% $157,501 - $200,000 $32,089.50 + 32% of excess over $157,500
35% $200,001 - $300,000 $45,689.50 + 35% of excess over $200,000
37% $300,001+ $80,689.50 + 37% of excess over $300,000
Head of Household
Bracket Taxable Income Taxes Due
10% $0-$13,600 10% of taxable income
12% $13,601 - $51,800 $1,360 + 12% of excess over $13,600
22% $51,801 - $82,500 $5,944 + 22% of excess over $51,800
24% $82,501 - $157,500 $12,698 + 24% of excess over $82,500
32% $157,501 - $200,000 $30,698 + 32% of excess over $157,500
35% $200,001 - $500,000 $44,298 + 35% of excess over $200,000
37% $500,001+ $149,298 + 37% of excess over $500,000