2018 and 2019 Tax Brackets

This article contains the latest information on federal income tax brackets for the years 2017 and 2018.  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 24% tax bracket owe $0.24 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 2018 and 2019

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%.   Starting in 2018, there remains seven tax brackets, with the new values of 10%, 12%, 22%, 24%, 32%, 35% and 37%.  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 2015 through 2019.  To calculate the actual tax due, it's necessary to use the appropriate 1040 tax form.

2019 Income Tax Rates

The tables that follow provide the 2019 income tax brackets.

Unmarried Individuals - Rate Schedule X (2019)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,700 $0 + 10% $0
9,700 39,475 970.00 + 12% 9,700
39,475 84,200 4,543.00 + 22% 39,475
84,200 160,725 14,382.50 + 24% 84,200
160,725 204,100 32,748.50 + 32% 160,725
204,100 510,300 46,628.50 + 35% 204,100
510,300 - 153,798.50 + 37% 510,300

Married Filing Jointly or Surviving Spouses - Rate Schedule Y-1 (2019)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $19,400 $0 + 10% $0
19,400 78,950 1,940.00 + 12% 19,400
78,950 168,400 9,086.00 + 22% 78,950
168,400 321,450 28,765.00 + 24% 168,400
321,450 408,200 65,497.00 + 32% 321,450
408,200 612,350 93,257.00 + 35% 408,200
612,350  - 164,709.50+ 37% 612,350

Married Filing Separately - Rate Schedule Y-2 (2019)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,700 $0 + 10% $0
9,700 39,475 970.00 + 12% 9,700
39,475 84,200 4,543.00 + 22% 39,475
84,200 160,725 14,382.50 + 24% 84,200
160,725 204,100 32,748.50 + 32% 160,725
204,100 306,175 46,628.50 + 35% 204,100
306,175  - 82,354.75 + 37% 306,175

Head of Household - Rate Schedule Z (2019)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $13,850 $0 + 10% $0
13,850 52,850 1,385.00 + 12% 13,850
52,850 84,200 6,065.00 + 22% 52,850
84,200 160,700 12,962.00 + 24% 84,200
160,700 204,100 31,322.00 + 32% 160,700
204,100 510,300 45,210.00 + 35% 204,100
510,300 - 152,380.00 + 37% 510,300

2018 Income Tax Rates

The tables that follow provide the 2018 income tax brackets.

Unmarried Individuals - Rate Schedule X (2018)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,525 $0 + 10% $0
9,525 38,700 952.50 + 12% 9,525
38,700 82,500 4,453.50 + 22% 38,700
82,500 157,500 14,089.50 + 24% 82,500
157,500 200,000 32,089.50 + 32% 157,500
200,000 500,000 45,689.50 + 35% 200,000
500,000 - 150,689.50 + 37% 500,000

Married Filing Jointly or Surviving Spouses - Rate Schedule Y-1 (2018)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $19,050 $0 + 10% $0
19,050 77,400 1,905.00 + 12% 19,050
77,400 165,000 8,907.00 + 22% 77,400
165,000 315,000 28,179.00 + 24% 165,000
315,000 400,000 64,179.00 + 32% 315,000
400,000 600,000 91,379.00 + 35% 400,000
600,000  - 161,379.00 + 37% 600,000

Married Filing Separately - Rate Schedule Y-2 (2018)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $9,525 $0 + 10% $0
9,525 38,700 952.50 + 12% 9,525
38,700 82,500 4,453.50 + 22% 38,700
82,500 157,500 14,089.50 + 24% 82,500
157,500 200,000 32,089.50 + 32% 157,500
200,000 300,000 45,689.50 + 35% 200,000
300,000  - 80,689.50 + 37% 300,000

Head of Household - Rate Schedule Z (2018)

Taxable income is over - But not over - The tax is: Of the amount over -
$0 $13,600 $0 + 10% $0
13,600 51,800 1,360.00 + 12% 13,600
51,800 82,500 5,944.00 + 22% 51,800
82,500 157,500 12,689.00 + 24% 82,500
157,500 200,000 30,398.00 + 32% 157,500
200,000 500,000 44,298.00 + 35% 200,000
500,000 - 149,298.00 + 37% 500,000

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 2019.

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 24% tax bracket because $100,000 is between $84,200 and $160,725.  Using the 24% row in the above table, it's possible to calculate the federal income taxes owed as follows:

  • $14,382.50 + 24% x ($100,000 - $84,200)
  • $14,382.50 + 0.24 x $15,800
  • $14,382.50 + $3,792.00 = $18,174.50

In this example, a Single filer with $100,000 of taxable income in 2019 would owe $18,174.50 in federal income taxes.


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