Tax Rates


2019

Single:

Taxable IncomeTax Rate
$0 to $9,70010%
$9,701 to $39,475$970 plus 12% of the amount over $9,700
$39,476 to $84,200$4,543 plus 22% of the amount over $39,475
$84,201 to $160,725$14,382.50 plus 24% of the amount over $84,200
$160,726 to $204,100$32,748.50 plus 32% of the amount over $160,725
$204,101 to $510,300$46,628.50 plus 35% of the amount over $204,100
$510,301 or more$153,798.50 plus 37% of the amount over $510,300

Married Filing Jointly or Qualifying Widow(er):

Taxable IncomeTax Rate
$0 to $19,40010%
$19,401 to $78,950$1,940 plus 12% of the amount over $19,400
$78,951 to $168,400$9,086 plus 22% of the amount over $78,950
$168,401 to $321,450$28,765 plus 24% of the amount over $168,400
$321,451 to $408,200$65,497 plus 32% of the amount over $321,450
$408,201 to $612,350$93,257 plus 35% of the amount over $408,200
$612,351 or more$164,709.50 plus 37% of the amount over $612,350

Married Filing Separately:

Taxable IncomeTax Rate
$0 to $9,70010%
$9,701 to $39,475$970 plus 12% of the amount over $9,700
$39,476 to $84,200$4,543 plus 22% of the amount over $39,475
$84,201 to $160,725$14,382.50 plus 24% of the amount over $84,200
$160,726 to $204,100$32,748.50 plus 32% of the amount over $160,725
$204,101 to $306,175$46,628.50 plus 35% of the amount over $204,100
$306,176 or more$82,354.75 plus 37% of the amount over $306,175

Head of Household:

Taxable IncomeTax Rate
$0 to $13,85010%
$13,851 to $52,850$1,385 plus 12% of the amount over $13,850
$52,851 to $84,200$6,065 plus 22% of the amount over $52,850
$84,201 to $160,700$12,962 plus 24% of the amount over $84,200
$160,701 to $204,100$31,322 plus 32% of the amount over $160,700
$204,101 to $510,300$45,210 plus 35% of the amount over $204,100
$510,301 or more$152,380 plus 37% of the amount over $510,300

Estates and Trusts:

Taxable IncomeTax Rate
$0 to $2,60010%
$2,601 to $9,300$260 plus 24% of the amount over $2,600
$9,301 to $12,750$1,868 plus 35% of the amount over $9,300
$12,751 or more$3,075.50 plus 37% of the amount over $12,750

Corporations:

Taxable IncomeTax Rate
$1 or more21%

2018

Single:

Taxable IncomeTax Rate
$0 to $9,52510%
$9,526 to $38,700$952.50 plus 12% of the amount over $9,525
$38,701 to $82,500$4,453.50 plus 22% of the amount over $38,700
$82,501 to $157,500$14,089.50 plus 24% of the amount over $82,500
$157,501 to $200,000$32,089.50 plus 32% of the amount over $157,500
$200,001 to $500,000$45,689.50 plus 35% of the amount over $200,000
$500,001 or more$150,689.50 plus 37% of the amount over $500,000

Married Filing Jointly or Qualifying Widow(er):

Taxable IncomeTax Rate
$0 to $19,05010%
$19,051 to $77,400$1,905 plus 12% of the amount over $19,050
$77,401 to $165,000$8,907 plus 22% of the amount over $77,400
$165,001 to $315,000$28,179 plus 24% of the amount over $165,000
$315,001 to $400,000$64,179 plus 32% of the amount over $315,000
$400,001 to $600,000$91,379 plus 35% of the amount over $400,000
$600,001 or more$161,379 plus 37% of the amount over $600,000

Married Filing Separately:

Taxable IncomeTax Rate
$0 to $9,52510%
$9,526 to $38,700$952.50 plus 12% of the amount over $9,525
$38,701 to $82,500$4,453.50 plus 22% of the amount over $38,700
$82,501 to $157,500$14,089.50 plus 24% of the amount over $82,500
$157,501 to $200,000$32,089.50 plus 32% of the amount over $157,500
$200,001 to $300,000$45,689.50 plus 35% of the amount over $200,000
$300,001 or more$80,689.50 plus 37% of the amount over $500,000

Head of Household:

Taxable IncomeTax Rate
$0 to $13,60010%
$13,601 to $51,800$1,360 plus 12% of the amount over $13,600
$51,801 to $82,500$5,944 plus 22% of the amount over $51,800
$82,501 to $157,500$12,698 plus 24% of the amount over $82,500
$157,501 to $200,000$30,698 plus 32% of the amount over $157,500
$200,001 to $500,000$44,298 plus 35% of the amount over $200,000
$500,001 or more$149,298 plus 37% of the amount over $500,000

Estates and Trusts:

Taxable IncomeTax Rate
$0 to $2,55010%
$2,551 to $9,150$255 plus 24% of the amount over $2,550
$9,151 to $12,500$1,839 plus 35% of the amount over $9,150
$12,501 or more$3,011.50 plus 37% of the amount over $12,500

Corporations:

Taxable IncomeTax Rate
$1 or more21%

2017

Single:

Taxable IncomeTax Rate
$0 to $9,32510%
$9,326 to $37,950$932.50 plus 15% of the amount over $9,325
$37,951 to $91,900$5,226.25 plus 25% of the amount over $37,950
$91,901 to $191,650$18,713.75 plus 28% of the amount over $91,900
$191,651 to $416,700$46,643.75 plus 33% of the amount over $191,650
$416,701 to $418,400$120,910.25 plus 35% of the amount over $416,700
$418,401 or more$121,505.25 plus 39.6% of the amount over $418,400

Married Filing Jointly or Qualifying Widow(er):

Taxable IncomeTax Rate
$0 to $18,65010%
$18,651 to $75,900$1,865 plus 15% of the amount over $18,650
$75,901 to $153,100$10,452.50 plus 25% of the amount over $75,900
$153,101 to $233,350$29,752.50 plus 28% of the amount over $153,100
$233,351 to $416,700$52,222.50 plus 33% of the amount over $233,350
$416,701 to $470,700$112,728 plus 35% of the amount over $416,700
$470,701 or more$131,628 plus 39.6% of the amount over $470,700

Married Filing Separately:

Taxable IncomeTax Rate
$0 to $9,32510%
$9,326 to $37,950$932.50 plus 15% of the amount over $9,325
$37,951 to $76,550$5,226.25 plus 25% of the amount over $37,950
$76,551 to $116,675$14,876.25 plus 28% of the amount over $76,550
$116,676 to $208,350$26,111.25 plus 33% of the amount over $116,675
$208,351 to $235,350$56,364 plus 35% of the amount over $208,350
$235,351 or more$65,814 plus 39.6% of the amount over $235,350

Head of Household:

Taxable IncomeTax Rate
$0 to $13,35010%
$13,351 to $50,800$1,335 plus 15% of the amount over $13,350
$50,801 to $131,200$6,952.50 plus 25% of the amount over $50,800
$131,201 to $212,500$27,052.50 plus 28% of the amount over $131,200
$212,501 to $416,700$49,816.50 plus 33% of the amount over $212,500
$416,701 to $444,500$117,202.50 plus 35% of the amount over $416,700
$444,501 or more$126,950 plus 39.6% of the amount over $444,500

Estates and Trusts:

Taxable IncomeTax Rate
$0 to $2,55015%
$2,551 to $5,950$382.50 plus 25% of the amount over $2,550
$5,951 to $9,050$1,232.50 plus 28% of the amount over $5,950
$9,051 to $12,400$2,100.50 plus 33% of the amount over $9,050
$12,401 or more$3,206 plus 39.6% of the amount over $12,400

Corporations:

Taxable IncomeTax Rate
$0 to $50,00015%
$51,000 to $75,000$7,500 plus 25% of the amount over $50,000
$75,001 to $100,000$13,750 plus 34% of the amount over $75,000
$100,001 to $335,000$22,250 plus 39% of the amount over $100,000
$335,001 to $10,000,000$113,900 plus 34% of the amount over $335,000
$10,000,001 to $15,000,000$3,400,000 plus 35% of the amount over $10,000,000
$15,000,001 to $18,333,333$5,150,000 plus 38% of the amount over $15,000,000
$18,333,334 or more35%