2024
Single:
| Taxable Income | Tax Rate |
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | $1,160 plus 12% of the amount over $11,600 |
| $47,151 to $100,525 | $5,426 plus 22% of the amount over $47,150 |
| $100,526 to $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
| $191,951 to $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
| $243,726 to $609,350 | $55,678.50 plus 35% of the amount over $243,725 |
| $609,351 or more | $183,647.25 plus 37% of the amount over $609,350 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $23,200 | 10% |
| $23,201 to $94,300 | $2,320 plus 12% of the amount over $23,200 |
| $94,301 to $201,050 | $10,852 plus 22% of the amount over $94,300 |
| $201,051 to $383,900 | $34,337 plus 24% of the amount over $201,050 |
| $383,901 to $487,450 | $78,221 plus 32% of the amount over $383,900 |
| $487,451 to $731,200 | $111,357 plus 35% of the amount over $487,450 |
| $731,201 or more | $196,669.50 plus 37% of the amount over $731,200 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | $1,160 plus 12% of the amount over $11,600 |
| $47,151 to $100,525 | $5,426 plus 22% of the amount over $47,150 |
| $100,526 to $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
| $191,951 to $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
| $243,726 to $365,600 | $55,678.50 plus 35% of the amount over $243,725 |
| $365,601 or more | $98,334.75 plus 37% of the amount over $365,600 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $16,550 | 10% |
| $16,551 to $63,100 | $1,655 plus 12% of the amount over $16,500 |
| $63,101 to $100,500 | $7,241 plus 22% of the amount over $63,100 |
| $100,501 to $191,950 | $15,469 plus 24% of the amount over $100,500 |
| $191,951 to $243,700 | $37,417 plus 32% of the amount over $191,950 |
| $273,701 to $609,350 | $53,977 plus 35% of the amount over $243,700 |
| $609,351 or more | $181,954.50 plus 37% of the amount over $609,350 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $3,100 | 10% |
| $3,101 to $11,150 | $310 plus 24% of the amount over $3,100 |
| $11,151 to $15,200 | $2,242 plus 35% of the amount over $11,150 |
| $15,201 or more | $3,659 plus 37% of the amount over $15,200 |
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 – $47,025 | $0 – $94,050 | $0 – $47,025 | $0 – $63,000 |
| 15% | $47,025 – $518,900 | $94,050 – $583,750 | $47,025 – $291,850 | $63,000 – $551,350 |
| 20% | $518,900 or more | $583,750 or more | $291,850 or more | $551,350 or more |
2023
Single:
| Taxable Income | Tax Rate |
| $0 to $11,000 | 10% |
| $11,001 to $44,725 | $1,100 plus 12% of the amount over $11,000 |
| $44,726 to $95,375 | $5,147 plus 22% of the amount over $44,725 |
| $95,376 to $182,100 | $16,290 plus 24% of the amount over $95,375 |
| $182,101 to $231,250 | $37,104 plus 32% of the amount over $182,100 |
| $231,251 to $578,125 | $52,832 plus 35% of the amount over $231,250 |
| $578,126 or more | $174,238.25 plus 37% of the amount over $578,125 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $22,000 | 10% |
| $22,001 to $89,450 | $2,200 plus 12% of the amount over $22,000 |
| $89,451 to $190,750 | $10,294 plus 22% of the amount over $89,450 |
| $190,751 to $364,200 | $32,580 plus 24% of the amount over $190,750 |
| $364,201 to $462,500 | $74,208 plus 32% of the amount over $364,200 |
| $462,501 to $693,750 | $105,664 plus 35% of the amount over $462,500 |
| $693,751 or more | $186,601.50 plus 37% of the amount over $693,750 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $11,000 | 10% |
| $11,001 to $44,725 | $1,100 plus 12% of the amount over $11,000 |
| $44,726 to $95,375 | $5,147 plus 22% of the amount over $44,725 |
| $95,376 to $182,100 | $16,290 plus 24% of the amount over $95,375 |
| $182,101 to $231,250 | $37,104 plus 32% of the amount over $182,100 |
| $231,251 to $346,875 | $52,832 plus 35% of the amount over $231,250 |
| $346,876 or more | $93,300.75 plus 37% of the amount over $346,875 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $15,700 | 10% |
| $15,701 to $59,850 | $1,570 plus 12% of the amount over $15,700 |
| $59,851 to $95,350 | $6,868 plus 22% of the amount over $59,850 |
| $95,351 to $182,100 | $14,678 plus 24% of the amount over $95,350 |
| $182,101 to $231,250 | $35,498 plus 32% of the amount over $182,100 |
| $231,250 to $578,100 | $51,226 plus 35% of the amount over $231,250 |
| $578,101 or more | $172,623.50 plus 37% of the amount over $578,100 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $2,900 | 10% |
| $2,901 to $10,550 | $290 plus 24% of the amount over $2,900 |
| $10,551 to $14,450 | $2,126 plus 35% of the amount over $10,550 |
| $14,451 or more | $3,491 plus 37% of the amount over $14,450 |
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 – $44,625 | $0 – $89,250 | $0 – $44,625 | $0 – $59,750 |
| 15% | $44,626 – $492,300 | $89,251 – $553,850 | $44,626 – $276,900 | $59,751 – $523,050 |
| 20% | $492,301 or more | $553,851 or more | $276,901 or more | $523,051 or more |
