Tax Rates

2020

Single:

Taxable IncomeTax Rate
$0 to $9,87510%
$9,876 to $40,125$987.50 plus 12% of the amount over $9,875
$40,126 to $85,525$4,617.50 plus 22% of the amount over $40,125
$85,526 to $163,300$14,605.50 plus 24% of the amount over $85,525
$163,301 to $207,350$33,271.50 plus 32% of the amount over $163,300
$207,351 to $518,400$47,367.50 plus 35% of the amount over $207,350
$518,401 or more$156,235 plus 37% of the amount over $518,400

Married Filing Jointly or Qualifying Widow(er):

Taxable IncomeTax Rate
$0 to $19,75010%
$19,751 to $80,250$1,975 plus 12% of the amount over $19,750
$80,251 to $171,050$9,235 plus 22% of the amount over $80,250
$171,051to $326,600$29,211 plus 24% of the amount over $171,050
$326,601 to $414,700$66,543 plus 32% of the amount over $326,600
$414,701 to $622,050$94,735 plus 35% of the amount over $414,700
$622,051 or more$167,307.50 plus 37% of the amount over $622,050

Married Filing Separately:

Taxable IncomeTax Rate
$0 to $9,87510%
$9,876 to $40,125$987.50 plus 12% of the amount over $9,875
$40,126 to $85,525$4,617.50 plus 22% of the amount over $40,125
$85,526 to $163,300$14,605.50 plus 24% of the amount over $85,525
$163,301 to $207,350$33,271.50 plus 32% of the amount over $163,300
$207,351 to $311,025$47,367.50 plus 35% of the amount over $207,350
$311,026 or more$83,653.75 plus 37% of the amount over $311,025

Head of Household:

Taxable IncomeTax Rate
$0 to $14,10010%
$14,101 to $53,700$1,410 plus 12% of the amount over $14,100
$53,701 to $85,500$6,162 plus 22% of the amount over $53,700
$85,501 to $163,300$13,158 plus 24% of the amount over $85,500
$163,301 to $207,350$31,830 plus 32% of the amount over $163,300
$207,351 to $518,400$45,926 plus 35% of the amount over $207,350
$518,401 or more$154,793.50 plus 37% of the amount over $518,400

Trusts and Estates:

Taxable IncomeTax Rate
$0 to $2,60010%
$2,601 to $9,450$260 plus 24% of the amount over $2,600
$9,451 to $12,950$1,904 plus 35% of the amount over $9,450
$12,951 or more$3,129 plus 37% of the amount over $12,950

Corporations:

Taxable IncomeTax Rate
$1 or more21%

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

Trusts and Estates:

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

Trusts and Estates:

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%