2024 Tax Tables

Resources & Tools
Tax Tables

 

 

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2024 as Follows:
 
Single Individuals
If taxable income is over: But not over:      The tax is:
$0 $11,600   10% of the amt over $0
$11,601 $47,150   $1,160.00 plus 12% of the amt over $11,600
$47,151 $100,525   $5,426.00 plus 22% of the amt over $47,150
$100,526 $191,950   $17,168.50 plus 24% of the amt over $100,525
$191,951 $243,725   $39,110.50 plus 32% of the amt over $191,950
$243,726 $609,350   $55,678.50 plus 35% of the amt over $243,725
$609,351 no limit   $183,647.25 plus 37% of the amt over $609,350
 
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:   The tax is:
$0 $23,200   10% of the amt over $0
$23,201 $94,300   $2,320.00 plus 12% of the amt over $23,200
$94,301 $201,050   $10,852.00 plus 22% of the amt over $94,300
$201,051 $383,900   $34,337.00 plus 24% of the amt over $201,050
$383,901 $487,450   $78,221.00 plus 32% of the amt over $383,900
$487,451 $731,200   $111,357.00 plus 35% of the amt over $487,450
$731,201 no limit   $196,669.50 plus 37% of the amt over $731,200
 
Married Filing Separately
If taxable income is over: But not over:   The tax is:
$0 $11,600   10% of the amt over $0
$11,601 $47,150   $1,160.00 plus 12% of the amt over $11,600
$47,151 $100,525   $5,426.00 plus 22% of the amt over $47,150
$100,526 $191,950   $17,168.50 plus 24% of the amt over $100,525
$191,951 $243,725   $39,110.50 plus 32% of the amt over $191,950
$243,726 $365,600   $55,678.50 plus 35% of the amt over $243,725
$365,601 no limit   $98,334.75 plus 37% of the amt over $365,600
 
Head of Household
If taxable income is over: But not over:   The tax is:
$0 $16,550   10% of the amt over $0
$16,551 $63,100   $1,655.00 plus 12% of the amt over $16,550
$63,101 $100,500   $7,241.00 plus 22% of the amt over $63,100
$100,501 $191,950   $15,469.00 plus 24% of the amt over $100,500
$191,951 $243,700   $37,417.00 plus 32% of the amt over $191,950
$243,701 $609,350   $53,977.00 plus 35% of the amt over $243,700
$609,351 no limit   $181,954.50 plus 37% of the amt over $609,350
 
Trusts and Estates
If taxable income is over: But not over:   The tax is:
$0 $3,100   10% of the amt over $0
$3,101 $11,150   $310.00 plus 24% of the amt over $3,100
$11,151 $15,200   $2,242.00 plus 35% of the amt over $11,150
$15,201 no limit   $3,659.50 plus 37% of the amt over $15,200
 
Corporations
If taxable income is over: But not over:   The tax is:
$0 $50,000   15% of the amt over $0
$50,000 $75,000   $7,500 plus 25% of the amt over 50,000
$75,000 $100,000   $13,750 plus 34% of the amt over 75,000
$100,000 $335,000   $22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000   $113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000   $3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333   $5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit   35% of the amt over 18,333,333

 

 

2023 Tax Tables

Resources & Tools
Tax Tables

 

 

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2023 as Follows:
 
Single Individuals
If taxable income is over: But not over:      The tax is:
$0 $11,000   10% of the amt over $0
$11,001 $44,725   $1,100.00 plus 12% of the amt over $11,000
$44,726 $95,375   $5,147.00 plus 22% of the amt over $44,725
$95,376 $182,100   $16,290.00 plus 24% of the amt over $95,375
$182,101 $231,250   $37,104.00 plus 32% of the amt over $182,100
$231,251 $578,125   $52,832.00 plus 35% of the amt over $231,250
$578,126 no limit   $174,238.25 plus 37% of the amt over $578,125
 
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:   The tax is:
$0 $22,000   10% of the amt over $0
$22,001 $89,450   $2,200.00 plus 12% of the amt over $22,000
$89,451 $190,750   $10,294.00 plus 22% of the amt over $89,450
$190,751 $364,200   $32,580.00 plus 24% of the amt over $190,750
$364,201 $462,500   $74,208.00 plus 32% of the amt over $364,200
$462,501 $693,750   $105,664.00 plus 35% of the amt over $462,500
$693,751 no limit   $186,601.50 plus 37% of the amt over $693,750
 
Married Filing Separately
If taxable income is over: But not over:   The tax is:
$0 $11,000   10% of the amt over $0
$11,001 $44,725   $1,100.00 plus 12% of the amt over $11,000
$44,726 $95,375   $5,147.00 plus 22% of the amt over $44,725
$95,376 $182,100   $16,290.00 plus 24% of the amt over $95,375
$182,101 $231,250   $37,104.00 plus 32% of the amt over $182,100
$231,251 $346,875   $52,832.00 plus 35% of the amt over $231,250
$346,876 no limit   $93,300.75 plus 37% of the amt over $346,875
 
Head of Household
If taxable income is over: But not over:   The tax is:
$0 $15,700   10% of the amt over $0
$15,701 $59,850   $1,570.00 plus 12% of the amt over $15,700
$59,851 $95,350   $6,868.00 plus 22% of the amt over $59,850
$95,351 $182,100   $14,678.00 plus 24% of the amt over $95,350
$182,101 $231,250   $35,498.00 plus 32% of the amt over $182,100
$231,251 $578,100   $51,226.00 plus 35% of the amt over $231,250
$578,101 no limit   $172,623.50 plus 37% of the amt over $578,100
 
Trusts and Estates
If taxable income is over: But not over:   The tax is:
$0 $2,900   10% of the amt over $0
$2,901 $10,550   $290.00 plus 24% of the amt over $2,900
$10,551 $14,450   $2,126.00 plus 35% of the amt over $10,550
$14,451 no limit   $3,491.00 plus 37% of the amt over $14,450
 
Corporations
If taxable income is over: But not over:   The tax is:
$0 $50,000   15% of the amt over $0
$50,000 $75,000   $7,500 plus 25% of the amt over 50,000
$75,000 $100,000   $13,750 plus 34% of the amt over 75,000
$100,000 $335,000   $22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000   $113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000   $3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333   $5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit   35% of the amt over 18,333,333