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