2019
Single:
| Taxable Income | Tax Rate |
| $0 to $9,700 | 10% |
| $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 Income | Tax Rate |
| $0 to $19,400 | 10% |
| $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 Income | Tax Rate |
| $0 to $9,700 | 10% |
| $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 Income | Tax Rate |
| $0 to $13,850 | 10% |
| $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 Income | Tax Rate |
| $0 to $2,600 | 10% |
| $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 Income | Tax Rate |
| $1 or more | 21% |
2018
Single:
| Taxable Income | Tax Rate |
| $0 to $9,525 | 10% |
| $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 Income | Tax Rate |
| $0 to $19,050 | 10% |
| $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 Income | Tax Rate |
| $0 to $9,525 | 10% |
| $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 Income | Tax Rate |
| $0 to $13,600 | 10% |
| $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 Income | Tax Rate |
| $0 to $2,550 | 10% |
| $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 Income | Tax Rate |
| $1 or more | 21% |
2017
Single:
| Taxable Income | Tax Rate |
| $0 to $9,325 | 10% |
| $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 Income | Tax Rate |
| $0 to $18,650 | 10% |
| $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 Income | Tax Rate |
| $0 to $9,325 | 10% |
| $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 Income | Tax Rate |
| $0 to $13,350 | 10% |
| $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 Income | Tax Rate |
| $0 to $2,550 | 15% |
| $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 Income | Tax Rate |
| $0 to $50,000 | 15% |
| $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 more | 35% |