2017 and 2018 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 2017 and 2018

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 2014 through 2018.  To calculate the actual tax due, it's necessary to use the appropriate 1040 tax form.

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

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

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.


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