MPC Tax Tables

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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