2019 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2019 as Follows:

Single Individuals
If taxable income is over:	But not over:	The tax is:
$0	$9,700	10% of the amt over $0
$9,701	$39,475	$970.00 plus 12% of the amt over $9,700
$39,476	$84,200	$4,543.00 plus 22% of the amt over $39,475
$84,201	$160,725	$14,382.50 plus 24% of the amt over $84,200
$160,726	$204,100	$32,748.50 plus 32% of the amt over $160,725
$204,101	$510,300	$46,628.50 plus 35% of the amt over $204,100
$510,301	no limit	$153,798.50 plus 37% of the amt over $510,300

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over:	But not over:	The tax is:
$0	$19,400	10% of the amt over $0
$19,401	$78,950	$1,940.00 plus 12% of the amt over $19,400
$78,951	$168,400	$9,086.00 plus 22% of the amt over $78,950
$168,401	$321,450	$28,765.00 plus 24% of the amt over $168,400
$321,451	$408,200	$65,497.00 plus 32% of the amt over $321,450
$408,201	$612,350	$93,257.00 plus 35% of the amt over $408,200
$612,351	no limit	$164,709.50 plus 37% of the amt over $612,350

Married Filing Separately
If taxable income is over:	But not over:	The tax is:
$0	$9,700	10% of the amt over $0
$9,701	$39,475	$970.00 plus 12% of the amt over $9,700
$39,476	$84,200	$4,543.00 plus 22% of the amt over $39,475
$84,201	$160,725	$14,382.50 plus 24% of the amt over $84,200
$160,726	$204,100	$32,748.50 plus 32% of the amt over $160,725
$204,101	$306,175	$46,628.50 plus 35% of the amt over $204,100
$306,176	no limit	$82,354.75 plus 37% of the amt over $306,175

Head of Household
If taxable income is over:	But not over:	The tax is:
$0	$13,850	10% of the amt over $0
$13,851	$52,850	$1,385.00 plus 12% of the amt over $13,850
$52,851	$84,200	$6,065.00 plus 22% of the amt over $52,850
$84,201	$160,700	$12,962.00 plus 24% of the amt over $84,200
$160,701	$204,100	$31,322.00 plus 32% of the amt over $160,700
$204,101	$510,300	$45,210.00 plus 35% of the amt over $204,100
$510,301	no limit	$152,380.00 plus 37% of the amt over $510,300

Trusts and Estates
If taxable income is over:	But not over:	The tax is:
$0	$2,600	10% of the amt over $0
$2,601	$9,300	$260.00 plus 24% of the amt over $2,600
$9,301	$12,750	$1,868.00 plus 35% of the amt over $9,300
$12,751	no limit	$3,075.50 plus 37% of the amt over $12,750

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

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