2016 and 2017 Tax Brackets

This article contains the latest information on federal income tax brackets for the years 2016 and 2017.  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 2016 and 2017

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 2013 through 2017.  To calculate the actual tax due, it's necessary to use the appropriate 1040 tax form.

2017 Income Tax Rates

The tables that follow provide the 2017 income tax brackets.

Unmarried Individuals - Rate Schedule X (2017)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,325 $0 + 10% $0
9,325 37,950 932.50 + 15% 9,325
37,950 91,900 5,226.25 + 25% 37,950
91,900 191,650 18,713.75 + 28% 91,900
191,650 416,700 46,643.75 + 33% 191,650
416,700 418,400 120,910.25 + 35% 416,700
418,400 - 121,505.25 + 39.6% 415,050

Married Filing Jointly or Surviving Spouses - Rate Schedule Y-1 (2017)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $18,650 $0 + 10% $0
18,650 75,900 1,865.00 + 15% 18,650
75,900 153,100 10,452.50 + 25% 75,900
153,100 233,350 29,752.50 + 28% 153,100
233,350 416,700 52,222.50 + 33% 233,350
416,700 470,700 112,728.00 + 35% 416,700
470,700  - 131,628.00 + 39.6% 470,700

Married Filing Separately - Rate Schedule Y-2 (2017)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,325 $0 + 10% $0
9,325 37,950 932.50 + 15% 9,325
37,950 76,550 5,226.25 + 25% 37,950
76,550 116,675 14,876.25 + 28% 76,550
116,675 208,350 26,111.25 + 33% 116,675
208,350 235,350 56,364.00 + 35% 208,350
235,350  - 65,814.00 + 39.6% 235,350

Head of Household - Rate Schedule Z (2017)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $13,350 $0 + 10% $0
13,350 50,800 1,335.00 + 15% 13,350
50,800 131,200 6,952.50 + 25% 50,800
131,200 212,500 27,052.50 + 28% 131,200
212,500 416,700 49,816.50 + 33% 212,500
416,700 444,550 117,202.50 + 35% 416,700
444,550 - 126,950.00 + 39.6% 444,550

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

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 2017.

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 $91,900 and $191,650.  Using the 28% row in the above table, it's possible to calculate the federal income taxes owed as follows:

  • $18,713.75 + 28% x ($100,000 - $91,900)
  • $18,713.75 + 0.28 x $8,100.00
  • $18,713.75 + $2,268.00 = $20,981.75

In this example, a Single filer with $100,000 of taxable income in 2017 would owe $20,981.75 in federal income taxes.


About the Author - 2016 and 2017 Tax Brackets (Last Reviewed on January 20, 2017)