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