Table 3.5 2018 Individual Tax Rates Single Individuals If Your Taxable Income Is 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 Up to $9,525 $9,525 - $38,700 $0.00 10.0% 10.0% 952.50 12.0% 11.5% $38,700 - $82,500 4,453.50 22.0% 17.1% $82,500-$157,500 14,089.50 24.0% 20.4% $157,500 - $200,000 32,089.50 32.0% 22.8% $200,000-$500,000 45,689.50 35.0% 30.1% Over $500,000 150,689.50 37.0% 37.0% Married Couples Filing Joint Returns You Pay This Amount If Your Taxable Income Is on the Base of the Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Bracket (Marginal Rate) Bracket Up to $19,050 $0.00 10.0% 10.0% $19,050 - $77,400 1,905.00 12.0% 11.5% $77,400 - $165,000 8,907.00 22.0% 17.1% $165,000-$315,000 28,179.00 24.0% 20.4% $315,000 - $400,000 64,179.00 32.0% 22.8% $400,000 - $600,000 91,379.00 35.0% 26.9% Over $600,000 161,379.00 37.0% 37.0%