Corporate Taxation and U.S. Federal Tax Rates

U.S. Federal Tax – Individuals (2019)

 

This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.

Single individual
$9,700 or less
$9,701 – $39,475
$39,476 – $84,200
$84,201 – $160,725
$160,726 – $204,100
$204,101 – $510,300
$510,301 or more
10% of taxable income
$970 + 12% on next $29,775
$4,543 + 22% on next $44,725
$14,383 + 24% on next $76,525
$32,749 + 32% on next $43,375
$46,629 + 35% on next $306,200
$153,799 + 37% on excess
Single individual, head of household
$13,850 or less
$13,851 – $52,850
$52,851 – $84,200
$84,201 – $160,700
$160,701 – $204,100
$204,101 – $510,300
$510,301 or more
10% of taxable income
$1,385 + 12% on next $39,000
$6,065 + 22% on next $31,350
$12,962 + 24% on next $76,500
$31,322 + 32% on next $43,400
$45,210 + 35% on next $306,200
$152,380 + 37% on excess
Married individuals who file individual returns
$9,700 or less
$9,701 – $39,475
$39,476 – $84,200
$84,201 – $160,725
$160,726 – $204,100
$204,101 – $306,175
$306,176 or more
10% of taxable income
$970 + 12% on next $29,775
$4,543 + 22% on next $44,725
$14,383 + 24% on next $76,525
$32,749 + 32% on next $43,375
$45,629 + 35% on next $102,075
$82,355 + 37% on excess
Married individuals who file joint return and surviving spouses
$19,400 or less
$19,401 – $78,950
$78,951 – $168,400
$168,401 – $321,450
$321,451 – $408,200
$408,201 – $612,350
$612,351 or more
10% of taxable income
$1,940 + 12% on next $59,550
$9,086 + 22% on next $89,450
$28,765 + 24% on next $153,050
$65,497 + 32% on next $86,750
$93,257 + 35% on next $204,150
$164,710 + 37% on excess

 

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