MPC Tax Tables
US Federal Individual Tax Rates On General Income
Year 2018
Married Individuals Filing Joint Returns And Surviving Spouses
| Taxable Income | Tax Rate |
|---|---|
| Not over $19,050 | 10% of taxable income |
| Over $19,050 but not over $77,400 | $1,905, plus 12% of the excess over $19,050 |
| Over $77,400 but not over $165,000 | $8,907, plus 22% of the excess over $77,400 |
| Over $165,000 but not over $315,000 | $28,179, plus 24% of the excess over $165,000 |
| Over $315,000 but not over $400,000 | $64,179, plus 32% of the excess over $315,000 |
| Over $400,000 but not over $600,000 | $91,379, plus 35% of the excess over $400,000 |
| Over $600,000 | $161,379, plus 37% of the excess over $600,000 |
Married Individuals Filing Separate Returns
| Taxable Income | Tax Rate |
|---|---|
| Not over $9,525 | 10% of the taxable income |
| Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525 |
| Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700 |
| Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500 |
| Over $200,000 but not over $300,000 | $45,689.50, plus 35% of the excess over $200,000 |
| Over $300,000 | $80,689.50, plus 37% of the excess over $300,000 |
Head of Households
| Taxable Income | Tax Rate |
|---|---|
| Not over $13,600 | 10% of taxable income |
| Over $13,600 but not over $51,800 | $1,360, plus 12% of the excess over $13,600 |
| Over $51,800 but not over $82,500 | $5,944, plus 22% of the excess over $51,800 |
| Over $82,500 but not over $157,500 | $12,698, plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $30,698, plus 32% of the excess over $157,500 |
| Over $200,000 but not over $500,000 | $44,298, plus 35% of the excess over $200,000 |
| Over $500,000 | $149,298, plus 37% of the excess over $500,000 |
Unmarried Individuals (Other Than Surviving Spouses And Head Of Households)
| Taxable Income | Tax Rate |
|---|---|
| Not over $9,525 | 10% of taxable income |
| Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525 |
| Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700 |
| Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500 |
| Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500 |
| Over $200,000 but not over $500,000 | $45,689.50, plus 35% of the excess over $200,000 |
| Over $500,000 | $150,689.50, plus 37% of the excess over $500,000 |