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 |
This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
U.S. Federal Tax – Individuals (2018)
Corporate Taxation and U.S. Federal Tax Rates
