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 |
Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.