US Federal Individual Tax Rates On General Income

Year 2017

Married Individuals Filing Joint Returns And Surviving Spouses

 Taxable Income Tax Rate
Not over $18,650 10% of the taxable income
Over $18,650 but not over $75,900 $1,865 + 15% of the excess over $18,650
Over $75,900 but not over $153,100 $10,452.50 + 25% of the excess over $75,900
Over $153,100 but not over $233,350 $29,752.50 + 28% of the excess over $153,100
Over $233,350 but not over $416,700 $52,222.50 + 33% of the excess over $233,350
Over $416,700 but not over $470,700 $112,728 + 35% of the excess over $416,700
Over $470,700 $131,628 + 39.6% of the excess over $470,700

 

Married Individuals Filing Separate Returns

Taxable Income  Tax Rate
Not over $9,325 10% of the taxable income
Over $9,325 but not over $37,950 $932.50 + 15% of the excess over $9,325
Over $37,950 but not over $76,550 $5,226.25 + 25% of the excess over $37,950
Over $76,550 but not over $116,675 $14,876.25 + 28% of the excess over $76,550
Over $116,675 but not over $208,350 $26,111.25 + 33% of the excess over $116,675
Over $208,350 but not over $235,350 $56,364 + 35% of the excess over $208,350
Over $235,350 $65,814 + 39.6% of the excess over $235,350

 

Head of Households

Taxable Income  Tax Rate
Not over $13,350 10% of the taxable income
Over $13,350 but not over $50,800 $1,335 + 15% of the excess over $13,350
Over $50,800 but not over $131,200 $6,952.50 + 25% of the excess over $50,800
Over $131,200 but not over $212,500 $27,052.50 + 28% of the excess over $131,200
Over $212,500 but not over $416,700 $49,816.50 + 33% of the excess over $212,500
Over $416,700 but not over $444,550 $117,202.50 + 35% of the excess over $416,700
Over $444,450 $126,950 + 39.6% of the excess over $444,450

 

Unmarried Individuals (Other Than Surviving Spouses And Head Of Households)

 Taxable Income Tax Rate
Not over $9,325 10% of the taxable income
Over $9,325 but not over $37,950 $932.50 + 15% of the excess over $9,325
Over $37,950 but not over $91,900 $5,226.25 + 25% of the excess over $37,950
Over $91,900 but not over $191,650 $18,713.75 + 28% of the excess over $91,900
Over $191,650 but not over $416,700 $46,643.75 + 33% of the excess over $191,650
Over $416,700 but not over $418,400 $120,910.25 + 35% of the excess over $416,700
Over $418,400 $121,505.25 + 39.6% of the excess over $418,400

 

 

Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.