| Single Individuals |
| Not over $11,925 |
10% of the taxable income |
| Over $11,925 but not over $48,475 |
$1,192.50 plus 12% of the excess over $11,925 |
| Over $48,475 but not over $103,350 |
$5,578.50 plus 22% of the excess over $48,475 |
| Over $103,350 but not over $197,300 |
$17,651.00 plus 24% of the excess over $103,350 |
| Over $197,300 but not over $250,525 |
$40,199.00 plus 32% of the excess over $197,300 |
| Over $250,525 but not over $626,350 |
$57,231.00 plus 35% of the excess over $250,525 |
| Over $626,350 |
$188,769.75 plus 37% of the excess over $626,350 |
|
Heads of Households
|
| Not over $17,000 |
10% of the taxable income |
| Over $17,000 but not over $64,850 |
$1,700.00 plus 12% of the excess over $17,000 |
| Over $64,850 but not over $103,350 |
$7,442.00 plus 22% of the excess over $64,850 |
| Over $103,350 but not over $197,300 |
$15,912.00 plus 24% of the excess over $103,350 |
| Over $197,300 but not over $250,500 |
$38,460.00 plus 32% of the excess over $197,300 |
| Over $250,500 but not over $626,350 |
$55,484.00 plus 35% of the excess over $250,500 |
| Over $626,350 |
$187,031.50 plus 37% of the excess over $626,350 |
|
Married Individuals Filing Joint Returns and Qualifying Surviving Spouses
|
| Not over $23,850 |
10% of the taxable income |
| Over $23,850 but not over $96,950 |
$2,385.00 plus 12% of the excess over $23,850 |
| Over $96,950 but not over $206,700 |
$11,157.00 plus 22% of the excess over $96,950 |
| Over $206,700 but not over $394,600 |
$35,302.00 plus 24% of the excess over $206,700 |
| Over $394,600 but not over $501,050 |
$80,398.00 plus 32% of the excess over $394,600 |
| Over $501,050 but not over $751,600 |
$114,462.00 plus 35% of the excess over $501,050 |
| Over $751,600 |
$202,154.50 plus 37% of the excess over $751,600 |
|
Married Individuals Filing Separate Returns
|
| Not over $11,925 |
10% of the taxable income |
| Over $11,925 but not over $48,475 |
$1,192.50 plus 12% of the excess over $11,925 |
| Over $48,475 but not over $103,350 |
$5,578.50 plus 22% of the excess over $48,475 |
| Over $103,350 but not over $197,300 |
$17,651.00 plus 24% of the excess over $103,350 |
| Over $197,300 but not over $250,525 |
$40,199.00 plus 32% of the excess over $197,300 |
| Over $250,525 but not over $375,800 |
$57,231.00 plus 35% of the excess over $250,525 |
| Over $375,800 |
$101,077.25 plus 37% of the excess over $375,800 |