2018 Tax Rates

Single

If taxable income is But not overThe tax is
$0$9,52510% 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
$500,000no limit$150,689.50 plus 37% of the excess over $500,000

Head of Household

If taxable income is But not overThe tax is
$0$13,60010% 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
$500,000No limit$149,298 plus 37% of the excess over $500,000

Married Filing Jointly or Qualifying Widow(er)

If taxable income is overBut not overThe tax is
$0$19,05010% 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
$600,000no limit$161,379 plus 37% of the excess over $600,000

Married Filing Separately

If taxable income isBut not overThe tax is
$0$9,52510% 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
$300,000no limit$80,689.50 plus 37% of the excess over $300,000