Tax Rates

2018 Tax Rates – Married Filing Jointly or Qualifying Widow(er)
If taxable income is over–	But not over–	The tax is
$0	$19,050	10% of the taxable amount
$19,050	$77,400	$1,905 plus 15% of the excess over $19,050
$77,400	$156,150	$10,657.50 plus 25% of the excess over $77,400
$156,150	$237,950	$30,345 plus 28% of the excess over $156,150
$237,950	$424,950	$53,249 plus 33% of the excess over $237,950
$424,950	$480,050	$114,959 plus 35% of the excess over $424,950
$480,050	no limit	$134,244 plus 39.6% of the excess over $480,050

2018 Tax Rates – Married Filing Separately
If taxable income is over–	But not over–	The tax is
$0	$9,525	10% of the taxable amount
$9,525	$38,700	$907.50 plus 15% of the excess over $9,525
$38,700	$78,075	$5,328.75 plus 25% of the excess over $38,700
$78,075	$118,975	$15,172,50 plus 28% of the excess over $78,075
$118,975	$212,475	$26,624.50 plus 33% of the excess over $118,975
$212,475	$240,026	$57,479.50 plus 35% of the excess over $212,475
Over $240,026	no limit	$67,122 plus 39.6% of the excess over $240,026

2018 Tax Rates – Head of Household

$13,600

10% of the taxable amount

$13,600

$51,850

$1,360 plus 15% of the excess over $13,600

$51,850

$133,850

$7,097.50 plus 25% of the excess over $51,850

$133,850

$216,700

$27,597.50 plus 28% of the excess over $133,850

$216,700

$424,950

$50,795.50 plus 33% of the excess over $216,700

$424,950

$453,350

$119,518 plus 35% of the excess over $424,950

$453,350

no limit

$129,458 plus 39.6% of the excess over $453,350