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