2016 federal individual income tax rate schedules
If taxable income is: |
The tax is: |
Not over $9,275 |
10% of the taxable income |
Over $9,275 but not over $37,650 |
15% of the excess over $9,275 plus $927.50 |
Over $37,650 but not over $91,150 |
25% of the excess over $37,650 plus $5,183.75 |
Over $91,150 but not over $190,150 |
28% of the excess over $91,150 plus $18,558.75 |
Over $190,150 but not over $413,350 |
33% of the excess over $190,150 plus $46,278.75 |
Over $413,350 but not over $415,050 |
35% of the excess over $413,350 plus $119,934.75 |
Over $415,050 |
39.6% of the excess over $415,050 plus $120,529.75 |
If taxable income is: |
The tax is: |
Not over $9,275 |
10% of the taxable income |
Over $9,275 but not over $37,650 |
15% of the excess over $9,275 plus $927.50 |
Over $37,650 but not over $75,950 |
25% of the excess over $37,650 plus $5,183.75 |
Over $75,950 but not over $115,725 |
28% of the excess over $75,950 plus $14,758.75 |
Over $115,725 but not over $206,675 |
33% of the excess over $115,725 plus $25,895.75 |
Over $206,675 but not over $233,475 |
35% of the excess over $206,675 plus $55,909.25 |
Over $233,475 |
39.6% of the excess over $233,4475 plus $65,289.25 |
If taxable income is: |
The tax is: |
Not over $18,850 |
10% of the taxable income |
Over $18,850 but not over $75,300 |
15% of the excess over $18,850 plus $1,850 |
Over $75,300 but not over $151,900 |
25% of the excess over $75,300 plus $10,367.50 |
Over $151,900 but not over $231,450 |
28% of the excess over $151,900 plus $29,5387.50 |
Over $231,450 but not over $413,350 |
33% of the excess over $230,450 plus $51791.50 |
Over $413,350 but not over $466,950 |
35% of the excess over $411,500 plus $111,818.50 |
Over $466,950 |
39.6% of the excess over $464,850 plus $130,578.50 |
If taxable income is: |
The tax is: |
Not over $13,250 |
10% of the taxable income |
Over $13,250 but not over $50,400 |
15% of the excess over $13,250 plus $1,3250 |
Over $50,400 but not over $130,150 |
25% of the excess over $50,400 plus $6,897.50 |
Over $130,150 but not over $210,800 |
28% of the excess over $130,150 plus $28,835 |
Over $210,800 but not over $413,350 |
33% of the excess over $210,800 plus $49,417 |
Over $413,350 but not over $441,000 |
35% of the excess over $413,350 plus $116,258.50 |
Over $441,000 |
39.6% of the excess over $441,000 plus $125,936 |
Personal exemption:$4,050. Standard deduction add-ons: Over 65 and or/blind $1,550 (single or HOH) or $1,250 each for married taxpayers.
if blind. Also see deductions and exemption phaseouts for high income individuals.