2026
Single:
| Taxable Income | Tax Rate |
| $0 to $12,400 | 10% |
| $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| $640,601 or more | $192,979.25 plus 37% of the amount over $640,600 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $24,800 | 10% |
| $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| $768,701 or more | $206,583.50 plus 37% of the amount over $768,700 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $12,400 | 10% |
| $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| $384,351 or more | $103,291.75 plus 37% of the amount over $384,350 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $17,700 | 10% |
| $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| $640,601 or more | $191,171 plus 37% of the amount over $640,600 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $3,300 | 10% |
| $3,301 to $11,700 | $330 plus 24% of the amount over $3,300 |
| $11,701 to $16,000 | $2,346 plus 35% of the amount over $11,700 |
| $16,001 or more | $3,851 plus 37% of the amount over $16,000 |
Corporations:
| Taxable Income | Tax Rate |
| $1 or more | 21% |
Long-Term Capital Gains:
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
| 0% | $0 – $49,450 | $0 – $98,900 | $0 – $49,450 | $0 – $66,200 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 | $49,451 – $306,850 | $66,201 – $579,600 |
| 20% | $545,501 or more | $613,701 or more | $306,851 or more | $579,601 or more |
2025
Single:
| Taxable Income | Tax Rate |
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| $250,526 to $626,350 | $57,231 plus 35% of the amount over $250,525 |
| $626,351 or more | $188,769.75 plus 37% of the amount over $626,350 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $23,850 | 10% |
| $23,851 to $96,950 | $2,385 plus 12% of the amount over $23,850 |
| $96,951 to $206,700 | $11,157 plus 22% of the amount over $96,950 |
| $206,701 to $394,600 | $35,302 plus 24% of the amount over $206,700 |
| $394,601 to $501,050 | $80,398 plus 32% of the amount over $394,600 |
| $501,051 to $751,600 | $114,462 plus 35% of the amount over $501,050 |
| $751,601 or more | $202,154.50 plus 37% of the amount over $751,600 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| $250,526 to $375,800 | $57,231 plus 35% of the amount over $250,525 |
| $375,801 or more | $101,077.25 plus 37% of the amount over $375,800 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $17,000 | 10% |
| $17,001 to $64,850 | $1,700 plus 12% of the amount over $17,000 |
| $64,851 to $103,350 | $7,442 plus 22% of the amount over $64,850 |
| $103,351 to $197,300 | $15,912 plus 24% of the amount over $103,350 |
| $197,301 to $250,500 | $38,460 plus 32% of the amount over $197,300 |
| $250,501 to $626,350 | $55,484 plus 35% of the amount over $250,500 |
| $626,351 or more | $187,031.50 plus 37% of the amount over $626,350 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $3,150 | 10% |
| $3,151 to $11,450 | $315 plus 24% of the amount over $3,150 |
| $11,451 to $15,650 | $2,307 plus 35% of the amount over $11,450 |
| $15,651 or more | $3,777 plus 37% of the amount over $15,650 |
Corporations:
| Taxable Income | Tax Rate |
| $1 or more | 21% |
Long-Term Capital Gains:
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
| 0% | $0 – $48,350 | $0 – $96,700 | $0 – $48,350 | $0 – $64,750 |
| 15% | $48,351 – $533,400 | $96,701 – $600,050 | $48,351 – $300,000 | $64,751 – $566,700 |
| 20% | $533,401 or more | $600,051 or more | $300,001 or more | $566,701 or more |
