Single
If taxable income is | But not over | The tax is |
$0 | $9,525 | 10% of the taxable income |
$9,525 | $38,700 | $952.50 plus 12% of the excess over $9,525 |
$38,700 | $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
$82,500 | $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
$157,500 | $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
$200,000 | $500,000 | $45,689.50 plus 35% of the excess over $200,000 |
$500,000 | no limit | $150,689.50 plus 37% of the excess over $500,000 |
Head of Household
If taxable income is | But not over | The tax is |
$0 | $13,600 | 10% of the taxable income |
$13,600 | $51,800 | $1,360 plus 12% of the excess over $13,600 |
$51,800 | $82,500 | $5,944 plus 22% of the excess over $51,800 |
$82,500 | $157,500 | $12,698 plus 24% of the excess over $82,500 |
$157,500 | $200,000 | $30,698 plus 32% of the excess over $157,500 |
$200,000 | $500,000 | $44,298 plus 35% of the excess over $200,000 |
$500,000 | No limit | $149,298 plus 37% of the excess over $500,000 |
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over | But not over | The tax is |
$0 | $19,050 | 10% of the taxable income |
$19,050 | $77,400 | $1,905 plus 12% of the excess over $19,050 |
$77,400 | $165,000 | $8,907 plus 22% of the excess over $77,400 |
$165,000 | $315,000 | $28,179 plus 24% of the excess over $165,000 |
$315,000 | $400,000 | $64,179 plus 32% of the excess over $315,000 |
$400,000 | $600,000 | $91,379 plus 35% of the excess over $400,000 |
$600,000 | no limit | $161,379 plus 37% of the excess over $600,000 |
Married Filing Separately
If taxable income is | But not over | The tax is |
$0 | $9,525 | 10% of the taxable income |
$9,525 | $38,700 | $952.50 plus 12% of the excess over $9,525 |
$38,700 | $82,500 | $4,453.50 plus 22% of the excess over $38,700 |
$82,500 | $157,500 | $14,089.50 plus 24% of the excess over $82,500 |
$157,500 | $200,000 | $32,089.50 plus 32% of the excess over $157,500 |
$200,000 | $300,000 | $45,689.50 plus 35% of the excess over $200,000 |
$300,000 | no limit | $80,689.50 plus 37% of the excess over $300,000 |