2015 federal individual income tax rate schedules
If taxable income is: |
The tax is: |
Not over $9,225 |
10% of the taxable income |
Over $9,225 but not over $37,450 |
15% of the excess over $9,225 plus $922.50 |
Over $37,450 but not over $90,750 |
25% of the excess over $37,450 plus $5,156.25 |
Over $90,750 but not over $189,300 |
28% of the excess over $90,750 plus $18,481.25 |
Over $189,300 but not over $411,500 |
33% of the excess over $189,300 plus $46,075.25 |
Over $411,500 but not over $413,200 |
35% of the excess over $411,500 plus $119,401.25 |
Over $413,200 |
39.6% of the excess over $413,200 plus $119,996.25 |
If taxable income is: |
The tax is: |
Not over $9,225 |
10% of the taxable income |
Over $9,225 but not over $37,450 |
15% of the excess over $9,225 plus $922.50 |
Over $37,450 but not over $75,600 |
25% of the excess over $37,450 plus $5,156.25 |
Over $75,600 but not over $115,225 |
28% of the excess over $75,600 plus $14,693.75 |
Over $115,225 but not over $205,750 |
33% of the excess over $115,225 plus $25,788.75 |
Over $205,750 but not over $232,425 |
35% of the excess over $205,750 plus $55,662 |
Over $232,425 |
39.6% of the excess over $232,425 plus $64,998.25 |
If taxable income is: |
The tax is: |
Not over $18,450 |
10% of the taxable income |
Over $18,450 but not over $74,900 |
15% of the excess over $18,450 plus $1,845 |
Over $74,900 but not over $151,200 |
25% of the excess over $74,900 plus $10,312.50 |
Over $151,200 but not over $230,450 |
28% of the excess over $151,200 plus $29,387.50 |
Over $230,450 but not over $411,500 |
33% of the excess over $230,450 plus $51,577.50 |
Over $411,500 but not over $464,850 |
35% of the excess over $411,500 plus $111,324 |
Over $464,850 |
39.6% of the excess over $464,850 plus $129,996.50 |
If taxable income is: |
The tax is: |
Not over $13,150 |
10% of the taxable income |
Over $13,150 but not over $50,200 |
15% of the excess over $13,150 plus $1,315 |
Over $50,200 but not over $129,600 |
25% of the excess over $50,200 plus $6,872.50 |
Over $129,600 but not over $209,850 |
28% of the excess over $129,600 plus $26,722.50 |
Over $209,850 but not over $411,500 |
33% of the excess over $209,850 plus $49,192.50 |
Over $411,500 but not over $439,000 |
35% of the excess over $411,500 plus $115,737 |
Over $439,000 |
39.6% of the excess over $439,000 plus $125,362 |
Personal exemption:$4,000. Standard deduction add-ons: $1,550 if 65 or over plus $1,250
if blind. Also see deductions and exemption phaseouts for high income individuals.