These rate schedules are for tax year 2018 (returns filed in 2019). Tax rate schedules for prior years, and other categories of inflation-adjusted tax figures, are available in our Reference Room.
2018 – Single
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
9,525 |
0.00 |
10% |
0 |
| 9,525 |
38,700 |
952.50 |
12% |
9,525 |
| 38,700 |
82,500 |
4,453.50 |
22% |
38,700 |
| 82,500 |
157,500 |
14,089.50 |
24% |
82,500 |
| 157,500 |
200,000 |
32,089.50 |
32% |
157,500 |
| 200,000 |
500,000 |
45,689.50 |
35% |
200,000 |
| 500,000 |
NA |
150,689.50 |
37% |
500,000 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
38,600 |
|
|
|
15% |
425,800 |
|
|
|
20% |
above |
2018 – Married Filing Jointly
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
19,050 |
0.00 |
10% |
0 |
| 19,050 |
77,400 |
1,905.00 |
12% |
19,050 |
| 77,400 |
165,000 |
8,907.00 |
22% |
77,400 |
| 165,000 |
315,000 |
28,179.00 |
24% |
165,000 |
| 315,000 |
400,000 |
64,179.00 |
32% |
315,000 |
| 400,000 |
600,000 |
91,379.00 |
35% |
400,000 |
| 600,000 |
NA |
161,379.00 |
37% |
600,000 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
77,200 |
|
|
|
15% |
479,000 |
|
|
|
20% |
above |
2018 – Head of Household
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
13,600 |
0.00 |
10% |
0 |
| 13,600 |
51,800 |
1,360.00 |
12% |
13,600 |
| 51,800 |
82,500 |
5,944.00 |
22% |
51,800 |
| 82,500 |
157,500 |
12,698.00 |
24% |
82,500 |
| 157,500 |
200,000 |
30,698.00 |
32% |
157,500 |
| 200,000 |
500,000 |
44,298.00 |
35% |
200,000 |
| 500,000 |
NA |
149,298.00 |
37% |
500,000 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
51,700 |
|
|
|
15% |
452,400 |
|
|
|
20% |
above |
2018 – Married Filing Separately
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
9,525 |
0.00 |
10% |
0 |
| 9,525 |
38,700 |
952.50 |
12% |
9,525 |
| 38,700 |
82,500 |
4,453.50 |
22% |
38,700 |
| 82,500 |
157,500 |
14,089.50 |
24% |
82,500 |
| 157,500 |
200,000 |
32,089.50 |
32% |
157,500 |
| 200,000 |
300,000 |
45,689.50 |
35% |
200,000 |
| 300,000 |
NA |
80,689.50 |
37% |
300,000 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
38,600 |
|
|
|
15% |
239,500 |
|
|
|
20% |
above |
2018 – Trusts and Estates, Kiddie Tax
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| 0 |
2,550 |
0.00 |
10% |
0 |
| 2,550 |
9,150 |
255.00 |
24% |
2,550 |
| 9,150 |
12,500 |
1,839.00 |
35% |
9,150 |
12,500 |
NA |
3,011.50 |
37% |
12,500 |
| Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
2,600 |
|
|
|
15% |
12,700 |
|
|
|
20% |
above |
More tax figures: Reference Room
