Table 3.5 2015 Individual Tax Rates Single Individuals You Pay This If Your Taxable Amount on the Income Is Base of the Bracket Up to S9,225 S9,225-S37,450 922.50 $37,450-$90,750 5,156.25 $90,750-$189,750 18,481.25 S189,750 S411,500 46,075.25 119,401.25 S411,500-SS413,200 Over $413,200 119,996.25 Married Couples Filing Joint Returns You Pay This If Your Taxable Amount on the Base of the Bracket Income Is Up to $18,450 1,845.00 S18,450-$74,900 S74,900-S151,200 10,312.50 29,387.50 S151.200 $230,450 S230,450-$411,500 51,577.50 S411,500-$464,850 111,324.00 Over S464,850 129,996.50 Plus This Percentage Average Tax on the Excess over the Rate at Base (Marginal Rate Top of Bracket 0.0 10.0% 15.0 13.8 25.0 20.4 28.0 24.3 33.0 29.0 35.0 29.0 39.6 39.6 Plus This Percentage Average Tax on the Excess over the Rate at Base nal Rate Topof Brackett 10.0% 10.0% 15.0 13.8 19.4 25.0 28.0 22.4 33.0 27.1 35.0 28.0 39.6 39.6