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