2018 federal individual income tax rate schedules
|
If taxable income is: |
The tax is: |
|
Not over $9,525 |
10% of the taxable income |
|
Over $9,525 but not over $38,700 |
12% of the excess over $9,525 plus $952.50 |
|
Over $38,700 but not over $82,500 |
22% of the excess over $38,700 plus $4,453.38 |
|
Over $82,500 but not over $157,500 |
24% of the excess over $82,500 plus $14,089.74 |
|
Over $157,500 but not over $200,000 |
32% of the excess over $157,500 plus $32,089.82 |
|
Over $200,000 but not over $500,000 |
35% of the excess over $200,000 plus $45,689.50 |
|
Over $500,000 |
37% of the excess over $500,000 plus $150,689.50 |
|
If taxable income is: |
The tax is: |
|
Not over $9,525 |
10% of the taxable income |
|
Over $9,525 but not over $38,700 |
12% of the excess over $9,325 plus $952.50 |
|
Over $38,700 but not over $82,500 |
22% of the excess over $38,700 plus $4,453.38 |
|
Over $82,500 but not over $157,500 |
24% of the excess over $82,500 plus $14,089.50 |
|
Over $157,500 but not over $200,000 |
32% of the excess over $157,500 plus $32,089.74 |
|
Over $200,000 but not over $300,000 |
35% of the excess over $200,000 plus $45,689.50 |
|
Over $300,000 |
37% of the excess over $300,000 plus $80,689.50 |
|
If taxable income is: |
The tax is: |
|
Not over $19,050 |
10% of the taxable income |
|
Over $19,050 but not over $77,400 |
12% of the excess over $19,050 plus $1,905 |
|
Over $77,400 but not over $165,000 |
22% of the excess over $77,400 plus $8,907 |
|
Over $165,000 but not over $315,000 |
24% of the excess over $165,000 plus $28,179 |
|
Over $315,000 but not over $400,000 |
32% of the excess over $315,000 plus $64,179 |
|
Over $400,000 but not over $600,000 |
35% of the excess over $400,000 plus $91,379 |
|
Over $600,000 |
37% of the excess over $600,000 plus $161,379 |
|
If taxable income is: |
The tax is: |
|
Not over $13,600 |
10% of the taxable income |
|
Over $13,600 but not over $51,800 |
12% of the excess over $13,600 plus $1,360 |
|
Over $51,800 but not over $82,500 |
22% of the excess over $51,800 plus $5,944 |
|
Over $82,500 but not over $157,500 |
24% of the excess over $82,500 plus $12,698 |
|
Over $157,500 but not over $200,000 |
32% of the excess over $157,500 plus $30,698 |
|
Over $200,000 but not over $500,000 |
35% of the excess over $200,000 plus $44,298 |
|
Over $500,000 |
37% of the excess over $500,000 plus $149,298 |
Personal exemption:$0. Standard deduction add-ons: Over 65 and or/blind $1,600 (single or HOH) or $1,300 each for married taxpayers or qualified widow(er).
if blind. Also see deductions and exemption phaseouts for high income individuals.
