INDIVIDUAL TAX RATES Married Filing Jointly and Surviving Spouse If taxable income is: Not over $19,050 Over $19,050 but not over $77,400 Over $77,400 but not over $165,000 Over $165,000 but not over $315,000 Over $315,000 but not over $400,000 Over $400,000 but not over $600,000 Over $600,000 The tax is: 10% of taxable income $ 1 ,905.00 + 1 2% of excess over $ 19,050 $8,907.00 22% of excess over $77,400 $28,1 79.00 24% of excess over $ 1 65,000 $64,179.00 + 32% of excess over $31 5,000 $91 ,379.00 35% of excess over $400,000 $ 1 6 1 ,379.00 + 37% of excess over $600,000 Married Filing Separately If taxable income is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 Over $300,000 The tax is: 10% of taxable income $952.50 + 12% of excess over $9,525 4,453.50 + 22% of excess over $38,700 $ 1 4,089.50 24% of excess over $82,500 $32,089.50 32% of excess over $157,500 $45,689.50 + 35% of excess over $200,000 $80,689.50 + 37% of excess over $300,000 Heads of Household The tax is: 10% of taxable income $1 ,360.00 + 1 2% of excess over $ 1 3,600 $5,944.00 + 22% of excess over $51,800 $1 2,698.00 24% of excess over $82,500 $30,698.00 32% of excess over $157,500 $44,298.00 + 35% of excess over $200,000 $149,298.00 + 37% of excess over $500,000 If taxable income is: Not over $13,600 Over $13,600 but not over $51,800 Over $51,800 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 INDIVIDUAL TAX RATES Married Filing Jointly and Surviving Spouse If taxable income is: Not over $19,050 Over $19,050 but not over $77,400 Over $77,400 but not over $165,000 Over $165,000 but not over $315,000 Over $315,000 but not over $400,000 Over $400,000 but not over $600,000 Over $600,000 The tax is: 10% of taxable income $ 1 ,905.00 + 1 2% of excess over $ 19,050 $8,907.00 22% of excess over $77,400 $28,1 79.00 24% of excess over $ 1 65,000 $64,179.00 + 32% of excess over $31 5,000 $91 ,379.00 35% of excess over $400,000 $ 1 6 1 ,379.00 + 37% of excess over $600,000 Married Filing Separately If taxable income is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 Over $300,000 The tax is: 10% of taxable income $952.50 + 12% of excess over $9,525 4,453.50 + 22% of excess over $38,700 $ 1 4,089.50 24% of excess over $82,500 $32,089.50 32% of excess over $157,500 $45,689.50 + 35% of excess over $200,000 $80,689.50 + 37% of excess over $300,000 Heads of Household The tax is: 10% of taxable income $1 ,360.00 + 1 2% of excess over $ 1 3,600 $5,944.00 + 22% of excess over $51,800 $1 2,698.00 24% of excess over $82,500 $30,698.00 32% of excess over $157,500 $44,298.00 + 35% of excess over $200,000 $149,298.00 + 37% of excess over $500,000 If taxable income is: Not over $13,600 Over $13,600 but not over $51,800 Over $51,800 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000