Taxable income brackets $0 to $9,525 $9,525 to $38,700 $38,700 to $82,500 $82,500 to $157,500 $157,500 to $200,000 $200,000 to $500,000 over $500,000 Tax calculation Base tax $0 $953 $4,454 $14,090 $32,090 $45,690 $150,690 + (marginal rate x amount over bracket lower limit} + 10% X amount + 10% x amount $9525 + 22% x amount $38,700 + 24% x amount $82,500 + 32% x amount $157,500 + 35% x amount $200,000 + 37% x amount $500,000 over $0 over over over over over over