Tax Tables
Table 1 – Married Individuals Filing Joint Returns and Surviving Spouses
If Taxable Income Is:
The Tax Is:
Not over $18,150
10% of the taxable income
Over $18,150 but not over $73,800
$1,815 plus 15% of the excess over $18,150
Over $73,800 but not over $148,850
$10,162.50 plus 25% of the excess over $73,800
Over $148,850 but not over $226,850
$28,925 plus 28% of the excess over $148,850
Over $226,850 but not over $405,100
$50,765 plus 33% of the excess over $226,850
Over $405,100 but not over $457,600
$109,587.50 plus 35% of the excess over $405,100
Over $457,600
$127,962.50 plus 39.6% of the excess over $457,600
Table 2 – Unmarried Individuals Filing as Single
If Taxable Income Is:
The Tax Is:
Not over $9,075
10% of the taxable income
Over $9,075 but not over $36,900
$907.50 plus 15% of the excess over $9,075
Over $36,900 but not over $89,350
$5,081.25 plus 25% of the excess over $36,900
Over $89,350 but not over $186,350
$18,193.75 plus 28% of the excess over $89,350
Over $186,350 but not over $405,100
$45,353.75 plus 33% of the excess over $186,350
Over $405,100 but not over $406,750
$117,541.25 plus 35% of the excess over $405,100
Over $406,750
$118,118.75 plus 39.6% of the excess over $406,750
Table 3 – Married Individuals Filing Separate Returns
If Taxable Income Is:
The Tax Is:
Not over $9,075
10% of the taxable income
Over $9,075 but not over $36,900
$907.50 plus 15% of the excess over $9,075
Over $36,900 but not over $74,425
$5,081.25 plus 25% of the excess over $36,900
Over $74,425 but not over $113,425
$14,462.50 plus 28% of the excess over $74,425
Over $113,425 but not over $202,550
$25,382.50 plus 33% of the excess over $113,425
Over $202,550 but not over $228,800
$54,793.75 plus 35% of the excess over $202,550
Over $228,800
$63,981.25 plus 39.6% of the excess over $228,800
If Taxable Income Is:
The Tax Is:
Not over $18,150
10% of the taxable income
Over $18,150 but not over $73,800
$1,815 plus 15% of the excess over $18,150
Over $73,800 but not over $148,850
$10,162.50 plus 25% of the excess over $73,800
Over $148,850 but not over $226,850
$28,925 plus 28% of the excess over $148,850
Over $226,850 but not over $405,100
$50,765 plus 33% of the excess over $226,850
Over $405,100 but not over $457,600
$109,587.50 plus 35% of the excess over $405,100
Over $457,600
$127,962.50 plus 39.6% of the excess over $457,600
Table 2 – Unmarried Individuals Filing as Single
If Taxable Income Is:
The Tax Is:
Not over $9,075
10% of the taxable income
Over $9,075 but not over $36,900
$907.50 plus 15% of the excess over $9,075
Over $36,900 but not over $89,350
$5,081.25 plus 25% of the excess over $36,900
Over $89,350 but not over $186,350
$18,193.75 plus 28% of the excess over $89,350
Over $186,350 but not over $405,100
$45,353.75 plus 33% of the excess over $186,350
Over $405,100 but not over $406,750
$117,541.25 plus 35% of the excess over $405,100
Over $406,750
$118,118.75 plus 39.6% of the excess over $406,750
Table 3 – Married Individuals Filing Separate Returns
If Taxable Income Is:
The Tax Is:
Not over $9,075
10% of the taxable income
Over $9,075 but not over $36,900
$907.50 plus 15% of the excess over $9,075
Over $36,900 but not over $74,425
$5,081.25 plus 25% of the excess over $36,900
Over $74,425 but not over $113,425
$14,462.50 plus 28% of the excess over $74,425
Over $113,425 but not over $202,550
$25,382.50 plus 33% of the excess over $113,425
Over $202,550 but not over $228,800
$54,793.75 plus 35% of the excess over $202,550
Over $228,800
$63,981.25 plus 39.6% of the excess over $228,800