Tax Rates

2016 Tax Rates 2015 Tax Rates 2014 Tax Rates

2017 Tax Rates Schedule X – Single

If taxable income is over But not over The tax is
$0 $9,325 10% of the taxable amount
$9,325 $37,950 $932.50 plus 15% of the excess over $9,325
$37,950 $91,900 $5,226.25 plus 25% of the excess over $37,950
$91,900 $191,650 $18,713,75 plus 28% of the excess over $91,900
$191,650 $416,700 $46,643.75 plus 33% of the excess over $191.650
$416,700 $418,400 $120,910.25 plus 35% of the excess over $416,700
Over $418,400 no limit $121,505.25 plus 39.6% of the excess over $418,400

2017 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over But not over The tax is
$0 $18,650 10% of the taxable amount
$18,650 $75,900 $1,865 plus 15% of the excess over $18,650
$75,900 $153,100 $10,452.50 plus 25% of the excess over $75,900
$153,100 $233,350 $29,752.50 plus 28% of the excess over $153,100
$233,350 $416,700 $52,222.50 plus 33% of the excess over $233,350
$416,700 $470,700 $112,728 plus 35% of the excess over $416,700
$470,700 no limit $131,628 plus 39.6% of the excess over $470,700

2017 Tax Rates Schedule Y-2 – Married Filing Separately

If taxable income is over But not over The tax is
$0 $9,325 10% of the taxable amount
$9,325 $37,950 $932.50 plus 15% of the excess over $9,325
$37,950 $76,550 $5,226.25 plus 25% of the excess over $37,950
$76,550 $116,675 $14,876.25 plus 28% of the excess over $76,550
$116,675 $208,350 $26,111.25 plus 33% of the excess over $116,675
$208,350 $235,350 $56,364 plus 35% of the excess over $208,350
Over $235,350 no limit $65,814.00 plus 39.6% of the excess over $235,350

2017 Tax Rates Schedule Z – Head of Household

If taxable income is over But not over The tax is
$0 $13,350 10% of the taxable amount
$13,350 $50,800 $1,335 plus 15% of the excess over $13,350
$50,800 $131,200 $6,952.50 plus 25% of the excess over $50,800
$131,200 $212,500 $27,052.50 plus 28% of the excess over $131,200
$212,500 $416,700 $49,816.50 plus 33% of the excess over $212,500
$416,700 $444,550 $117,202.50 plus 35% of the excess over $416,700
$444,550 no limit $126,950 plus 39.6% of the excess over $444,550

2017 Tax Rates Estates and Trusts

If taxable income is over But not over The tax is
$0 $2,550 15% of the taxable income
$2,550 $6,000 $382.50 plus 25% of the excess over $2,550
$6,000 $9,150 $1,245 plus 28% of the excess over $6,000
$9,150 $12,500 $2,127.50 plus 33% of the excess over $9,150
$12,500 no limit $3,232.50 plus 39.6% of the excess over $12,500