2018 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2018 as Follows:

Single Individuals
If taxable income is over: But not over:     
The tax is:
$0 $9,525
10% of the amt over $0
$9,526 $38,700
$952.50 plus 12% of the amt over $9,525
$38,701 $82,500
$4,453.50 plus 22% of the amt over $38,700
$82,501 $157,500
$14,089.50 plus 24% of the amt over $82,500
$157,501 $200,000
$32,089.50 plus 32% of the amt over $157,500
$200,001 $500,000
$45,689.50 plus 35% of the amt over $200,000
$500,001 no limit

$150,689.50 plus 37% of the amt 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 amt over $0
$19,051 $77,400
$1,905.00 plus 12% of the amt over $19,050
$77,401 $165,000
$8,907.00 plus 22% of the amt over $77,400
$165,001 $315,000
$28,179.00 plus 24% of the amt over $165,000
$315,001 $400,000
$64,179.00plus 32% of the amt over $315,000
$400,001 $600,000
$91,379.00plus 35% of the amt over $400,000
$600,001
no limit

$161,379.00plus 37% of the amt over $600,000

Married Filing Separately
If taxable income is over: But not over:
The tax is:
$0 $9,525
10% of the amt over $0
$9,526 $38,700
$952.50 plus 12% of the amt over $9,525
$38,701 $82,500
$4,453.50plus 22% of the amt over $38,700
$82,501 $157,500
$14,089.50plus 24% of the amt over $82,500
$157,501 $200,000
$32,089.50plus 32% of the amt over $157,500
$200,001 $300,000
$45,689.50plus 35% of the amt over $200,000
$300,001
no limit

$80,689.50plus 37% of the amt over $300,000

Head of Household
If taxable income is over: But not over:
The tax is:
$0 $13,600
10% of the amt over $0
$13,601 $51,800
$1,360.00 plus 12% of the amt over $13,600
$51,801 $82,500
$5,944.00 plus 22% of the amt over $51,800
$82,501 $157,500
$12,698.00 plus 24% of the amt over $82,500
$157,501 $200,000
$30,698.00 plus 32% of the amt over $157,500
$200,351 $500,000
$44,298.00 plus 35% of the amt over $200,000
$500,001
no limit

$149,298.00 plus 37% of the amt over $500,000

Trusts and Estates
If taxable income is over: But not over:
The tax is:
$0 $2,550
15% of the amt over $0
$2,551 $9,150
$255.00 plus 24% of the amt over $2,550
$9,151 $12,500
$1,839.00 plus 35% of the amt over $9,150
$12,501 no limit
$3,011.00 plus 37% of the amt over $12,500

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

2017 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2017 as Follows:

Single Individuals
If taxable income is over: But not over:     
The tax is:
$0 $9,325
10% of the amt over $0
$9,326 $37,950
$932.50 plus 15% of the amt over $9,325
$37,951 $91,900
$5,226.25 plus 25% of the amt over $37,950
$91,901 $191,650
$18,713.75 plus 28% of the amt over $91,900
$191,651 $416,700
$46,643.75 plus 33% of the amt over $191,650
$416,701 $418,400
$120,910.25 plus 35% of the amt over $416,700
$418,401 no limit

$121,505.25 plus 39.6% of the amt over $418,400

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:
The tax is:
$0 $18,650
10% of the amt over $0
$18,651 $75,900
$1,865 plus 15% of the amt over $18,650
$75,901 $153,100
$10,452.50 plus 25% of the amt over $75,900
$153,101 $233,350
$29,752.50 plus 28% of the amt over $153,100
$233,351 $416,700
$52,222.50 plus 33% of the amt over $233,350
$416,701 $470,700
$112,728 plus 35% of the amt over $416,700
$470,701
no limit

$131,628 plus 39.6% of the amt over $470,700

Married Filing Separately
If taxable income is over: But not over:
The tax is:
$0 $9,325
10% of the amt over $0
$9,326 $37,950
$932.50 plus 15% of the amt over $9,325
$37,951 $76,550
$5,226.25 plus 25% of the amt over $37,950
$76,551 $116,675
$14,876.25 plus 28% of the amt over $76,550
$116,676 $208,350
$26,111.25 plus 33% of the amt over $116,675
$208,351 $235,350
$56,364.00 plus 35% of the amt over $208,350
$235,351
no limit

$65,814.00 plus 39.6% of the amt over $235,350

Head of Household
If taxable income is over: But not over:
The tax is:
$0 $13,350
10% of the amt over $0
$13,351 $50,800
$1,335 plus 15% of the amt over $13,350
$50,801 $131,200
$6,952.50 plus 25% of the amt over $50,800
$131,201 $212,500
$27,052.50 plus 28% of the amt over $131,200
$212,501 $416,700
$49,816.50 plus 33% of the amt over $212,500
$416,701 $444,500
$117,202.50 plus 35% of the amt over $416,700
$444,501
no limit

$126,950 plus 39.6% of the amt over $444,500

Trusts and Estates
If taxable income is over: But not over:
The tax is:
$0 $2,550
15% of the amt over $0
$2,551 $6,000
$382.50 plus 25% of the amt over $2,550
$6,001 $9,150
$1,245.00 plus 28% of the amt over $6,000
$9,151 $12,500
$2,127.00 plus 33% of the amt over $9,150
$12,501 no limit
$3,232.50 plus 39.6% of the amt over $12,500

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