Corporate Taxation and U.S. Federal Tax Rates

U.S. Federal Tax – Individuals (2018)

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.

Single individual
$9,525 or less
$9,526 – $38,700
$38,701 – $82,500
$82,501 – $157,500
$157,501 – $200,000
$200,001 – $500,000
$500,001 or more
10% of taxable income
$953 + 12% on next $29,175
$4,454 + 22% on next $43,800
$14,090 + 24% on next $75,000
$32,090 + 32% on next $42,500
$45,690 + 35% on next $300,000
$150,690 + 37% on excess
Single individual, head of household
$13,600 or less
$13,601 – $51,800
$51,801 – $82,500
$82,501 – $157,500
$157,501 – $200,000
$200,001 – $500,000
$500,001 or more
10% of taxable income
$1,360 + 12% on next $38,200
$5,944 + 22% on next $30,700
$12,698 + 24% on next $75,000
$30,698 + 32% on next $42,500
$44,298 + 35% on next $300,000
$149,298 + 37% on excess
Married individuals who file individual returns
$9,525 or less
$9,526 – $38,700
$38,701 – $82,500
$82,501 – $157,500
$157,501 – $200,000
$200,001 – $300,000
$300,001 or more
10% of taxable income
$953 + 12% on next $29,175
$4,454 + 22% on next $43,800
$14,090 + 24% on next $75,000
$32,090 + 32% on next $42,500
$45,690 + 35% on next $100,000
$80,690 + 37% on excess
Married individuals who file joint return and surviving spouses
$19,050 or less
$19,051 – $77,400
$77,401 – $165,000
$165,001 – $315,000
$315,001 – $400,000
$400,001 – $600,000
$600,001 or more
10% of taxable income
$1,905 + 12% on next $58,350
$8,907 + 22% on next $87,600
$28,179 + 24% on next $150,000
$64,179 + 32% on next $85,000
$91,379 + 35% on next $200,000
$161,379 + 37% on excess

 

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