2015 and 2016 Tax Brackets

This article contains the latest information on federal income tax brackets for the years 2015 and 2016.  Also known as tax tables or rate schedules, this information can be used to figure out the incremental federal taxes owed on each additional dollar of income.

For example, individuals in the 25% tax bracket owe $0.25 in federal income taxes for each dollar of incremental income.  Later in this article, we'll provide an example demonstrating how these tables are used.

Income Tax Rates in 2015 and 2016

For the years 2003 through 2012, there were a total of six federal income tax brackets.  The American Taxpayer Relief Act of 2012 added a seventh bracket (39.6%) in 2013.  The remaining six rates were unchanged at 10%, 15%, 25%, 28%, 33% and 35%.   As the tables below demonstrate, income taxes in the United States are progressive; as income increases, the rate of tax increases too.

We offer an income tax calculator that can be used to estimate taxes owed for the years 2012 through 2016.  To calculate the actual tax due, it's necessary to use the appropriate 1040 tax form.

2016 Income Tax Rates

The tables that follow provide the 2016 income tax brackets.

Unmarried Individuals - Rate Schedule X (2016)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,275 $0 + 10% $0
9,275 37,650 927.50 + 15% 9,275
37,650 91,150 5,183.75 + 25% 37,650
91,150 190,150 18,558.75 + 28% 91,150
190,150 413,350 46,278.75 + 33% 190,150
413,350 415,050 119,934.75 + 35% 413,350
415,050 - 120,529.75 + 39.6% 415,050

Married Filing Jointly or Surviving Spouses - Rate Schedule Y-1 (2016)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $18,550 $0 + 10% $0
18,550 75,300 1,855.00 + 15% 18,550
75,300 151,900 10,367.50 + 25% 75,300
151,900 231,450 29,517.50 + 28% 151,900
231,450 413,350 51,791.50 + 33% 231,450
413,350 466,950 111,818.50 + 35% 413,350
466,950  - 130,578.50 + 39.6% 466,950

Married Filing Separately - Rate Schedule Y-2 (2016)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,275 $0 + 10% $0
9,275 37,650 927.50 + 15% 9,275
37,650 75,950 5,183.75 + 25% 37,650
75,950 115,725 14,758.75 + 28% 75,950
115,725 206,675 25,895.75 + 33% 115,725
206,675 233,475 55,909.25 + 35% 206,675
233,475  - 65,289.25 + 39.6% 233,475

Head of Household - Rate Schedule Z (2016)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $13,250 $0 + 10% $0
13,250 50,400 1,325.00 + 15% 13,250
50,400 130,150 6,897.50 + 25% 50,400
130,150 210,800 26,835.00 + 28% 130,150
210,800 413,350 49,417.00 + 33% 210,800
413,350 441,000 116,258.50 + 35% 413,350
441,000 - 125,936.00 + 39.6% 441,000

2015 Income Tax Rates

The tables that follow provide the 2015 income tax brackets.

Unmarried Individuals - Rate Schedule X (2015)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,225 $0 + 10% $0
9,225 37,450 922.50 + 15% 9,225
37,450 90,750 5,156.25 + 25% 37,450
90,750 189,300 18,481.25 + 28% 90,750
189,300 411,500 46,075.25 + 33% 189,300
411,500 413,200 119,401.25  + 35% 411,500
413,200 - 119,996.25 + 39.6% 413,200

Married Filing Jointly or Surviving Spouses - Rate Schedule Y-1 (2015)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $18,450 $0 + 10% $0
18,450 74,900 1,845.00 + 15% 18,450
74,900 151,200 10,312.50 + 25% 74,900
151,200 230,450 29,387.50 + 28% 151,200
230,450 411,500 51,577.50 + 33% 230,450
411,500 464,850 111,324.00 + 35% 411,500
464,850  - 129,996.50 + 39.6% 464,850

Married Filing Separately - Rate Schedule Y-2 (2015)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,225 $0 + 10% $0
9,225 37,450 922.50 + 15% 9,225
37,450 75,600 5,156.25 + 25% 37,450
75,600 115,225 14,693.75 + 28% 75,600
115,225 205,750 25,788.75 + 33% 115,225
205,750 232,425 55,662.75 + 35% 205,750
232,425  - 64,989.25 + 39.6% 232,425

Head of Household - Rate Schedule Z (2015)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $13,150 $0 + 10% $0
13,150 50,200 1,315.00 + 15% 13,150
50,200 129,600 6,872.50 + 25% 50,200
129,600 209,850 26,722.50 + 28% 129,600
209,850 411,500 49,192.50 + 33% 209,850
411,500 439,000 115,737.00 + 35% 411,500
439,000 - 125,362.00 + 39.6% 439,000

Example Calculation of Taxes Owed

Finally, we are going to provide an example demonstrating how to use these tax rate schedules to calculate federal income taxes owed.  In this example, let's assume the individual's tax filing status is Unmarried, and taxable income is $100,000 in 2015.

Looking at the above tables we see that $100,000 for Unmarried Individuals means it's necessary to use Rate Schedule X.  This individual falls into the 28% tax bracket because $100,000 is between $90,750 and $189,300.  Using the 28% row in the above table, it's possible to calculate the federal income taxes owed as follows:

  • $18,481.25 + 28% x ($100,000 - $90,750)
  • $18,481.25 + 0.28 x $9,250
  • $18,481.25 + $2,590.00 = $21,071.25

In this example, a Single filer with $100,000 of taxable income in 2015 would owe $21,071.25 in federal income taxes.


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