2013 Individual Tax Rates Single Individuals If Your Taxable Income Is Up to $8,925 $8,925 - $36,250 $36,250 $87,850 $87,850 $183,250 $183,250 $398,350 $398,350 $400,000 Over $400,000 You Pay This Amount on the Base of the Bracket $0 892.50 4,991.25 17,891.25 44,603.25 115,586.25 116,163.75 Plus This Percentage on the Excess over the Base (Marginal Rate) 10.0% 15.0 25.0 28.0 33.0 35.0 39.6 Average Tax Rate at Top of Bracket 10.0% 13.8 20.4 24.3 29.0 29.0 39.6 Standard deduction for individual: $6,100 Married Couples Filing Joint Returns If Your Taxable Income Is Up to $17,850 $17,850 $72,500 $72,500 $146,400 $146,400 - $223,050 $223,050 $398,350 $398,350 $450,000 Over $450,000 You Pay This Amount on the Base of the Bracket $0 1,785.00 9,982.50 28,457.50 49,919.50 107,768.50 125,846.00 Plus This Percentage on the Excess over the Base (Marginal Rate) 10.0% 15.0 25.0 28.0 33.0 35.0 39.6 Average Tax Rate at Top of Bracket 10.0% 13.8 19.4 22.4 27.1 28.0 39.6 Standard deduction for married couples filing jointly: $12,200