2018 Tax Rate Table
If your filing status is Single
| If your taxable income is: Over— |
But not over— |
The tax is: | of the amount over— |
$0 |
$9,525 |
................10% |
$0 |
9,525 |
38,700 |
952.50 + 12% |
9,525 |
38,700 |
82,500 |
4,453.50 + 22% |
38,700 |
82,500 |
157,500 |
14,089.50 + 24% |
82,500 |
157,500 |
200,000 |
32,089.50 + 32% |
157,500 |
200,000 |
500,000 |
45,689.50 + 35% |
200,000 |
500,000 |
.......no limit........ |
150,689.50 + 37% |
500,000 |
If your filing status is Married filing jointly or Qualifying Widow (Widower)
| If your taxable income is: Over— |
But not over— |
The tax is: | of the amount over— |
$0 |
19,050 |
................10% |
$0 |
19,050 |
77,400 |
$1,905.00 + 12% |
$19,050 |
77,400 |
165,000 |
8,907.00 + 22% |
77,400 |
165,000 |
315,000 |
28,179.00 + 24% |
165,000 |
315,000 |
400,000 |
64,179.00 + 32% |
315,000 |
400,000 |
600,000 |
91,379.00 + 35% |
400,000 |
600,000 |
.........no limit...... |
161,379.00 + 37% |
600,000 |
If your filing status is Married filing separately
| If your taxable income is: Over— |
But not over— |
The tax is: | of the amount over— |
$0 |
$9,525 |
................10% |
$0 |
9,525 |
38,700 |
$952.50 + 12% |
9,525 |
38,700 |
82,500 |
4,453.50 + 22% |
38,700 |
82,500 |
157,500 |
14,089.50 + 24% |
82,500 |
157,500 |
200,000 |
32,089.50 + 32% |
157,500 |
200,000 |
300,000 |
45,689.50 + 35% |
200,000 |
300,000 |
.........no limit...... |
80,689.50 + 37% |
300,000 |
If your filing status is Head of household
| If your taxable income is: Over— |
But not over— |
The tax is: | of the amount over— |
$0 |
$13,600 |
................10% |
$0 |
13,600 |
51,800 |
$1,360.00 + 12% |
13,600 |
51,800 |
82,500 |
5,944.00 + 22% |
51,800 |
82,500 |
157,500 |
12,698.00 + 24% |
82,500 |
157,500 |
200,000 |
30,698.00 + 32% |
157,500 |
200,000 |
500,000 |
44,298.00 + 35% |
200,000 |
500,000 |
..........no limit..... |
149,298.00 + 37% |
500,000 |
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