2017 federal individual income tax rate schedules
If taxable income is: |
The tax is: |
Not over $9,325 |
10% of the taxable income |
Over $9,325 but not over $37,950 |
15% of the excess over $9,325 plus $932.50 |
Over $37,950 but not over $91,900 |
25% of the excess over $37,950 plus $5,226.25 |
Over $91,900 but not over $191,650 |
28% of the excess over $91,900 plus $18,713.75 |
Over $191,650 but not over $416,700 |
33% of the excess over $191,650 plus $46,643.75 |
Over $416,700 but not over $418,400 |
35% of the excess over $416,700 plus $120,910.25 |
Over $418,400 |
39.6% of the excess over $418400 plus $121,505.25 |
If taxable income is: |
The tax is: |
Not over $9,35 |
10% of the taxable income |
Over $9,325 but not over $37,950 |
15% of the excess over $9,325 plus $932.50 |
Over $37,950 but not over $76,550 |
25% of the excess over $37,950 plus $5,226.25 |
Over $76,550 but not over $116,675 |
28% of the excess over $76,551 plus $14,876.25 |
Over $116,675 but not over $208,350 |
33% of the excess over $116,676 plus $26,111.25 |
Over $208,350 but not over $235,350 |
35% of the excess over $208,351 plus $56,364.00 |
Over $235,350 |
39.6% of the excess over $235,350 plus $65,814.00 |
If taxable income is: |
The tax is: |
Not over $18,650 |
10% of the taxable income |
Over $18,650 but not over $75,900 |
15% of the excess over $18,650 plus $1,865 |
Over $75,900 but not over $153,100 |
25% of the excess over $75,900 plus $10,452.50 |
Over $153,100 but not over $233,350 |
28% of the excess over $153,100 plus $29,752.50 |
Over $233,350 but not over $416,700 |
33% of the excess over $233,350 plus $52,222.50 |
Over $416,700 but not over $470,700 |
35% of the excess over $416,700 plus $112,725.00 |
Over $470,700 |
39.6% of the excess over $470,700 plus $131,628 |
If taxable income is: |
The tax is: |
Not over $13,350 |
10% of the taxable income |
Over $13,350 but not over $50,800 |
15% of the excess over $13,350 plus $1,335.00 |
Over $50,800 but not over $131,200 |
25% of the excess over $50,800 plus $6,952.50 |
Over $131,200 but not over $212,500 |
28% of the excess over $131,200 plus $27,052.50 |
Over $212,500 but not over $416,700 |
33% of the excess over $212,500 plus $49,816.50 |
Over $416,700 but not over $444,550 |
35% of the excess over $416,700 plus $117,202.50 |
Over $444,550 |
39.6% of the excess over $444,550 plus $126,950 |
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.