2018 Tax Rates & Details

Individual Tax Rates - 2018

The following individual tax rates outlined in the Tax Cuts and Jobs Act signed on December 22, 2017 will be in effect for tax years 2018 through 2026:

Single Taxpayers
Taxable Income Over: Taxable Income Not Over: The Tax Is: Of the Amount over:
$0 $9,525 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 Individuals Filing Separately
Taxable Income Over: Taxable Income Not Over: The Tax Is: Of the Amount over:
$0 $9,525 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   80,689.50 + 37% 500,000
Married Individuals Filing Joint Returns and Surviving Spouses
Taxable Income Over: Taxable Income Not Over: The Tax Is: Of the Amount over:
$0 $19,050 10% $0
19,050 77,400 1,905 + 12% 19,050
77,400 165,000 8,907 + 22% 77,400
165,000 315,000 28,179 + 24% 165,000
315,000 400,000 64,179 + 32% 315,000
400,000 600,000 91,379 + 35% 400,000
600,000    161,379 + 37% 600,000
Heads of Household
Taxable Income Over: Taxable Income Not Over: The Tax Is: Of the Amount over:
$0 $13,600 10% $0
13,600 51,800 $1,360 + 12% 13,600
51,800 82,500 5,944 + 22% 51,800
82,500 157,500 12,698 + 24% 82,500
157,500 200,000 30,698 + 32% 157,500
200,000 500,000 44,298 + 35% 200,000
500,000    149,298 + 37% 500,000
Estates & Trusts
Taxable Income Over: Taxable Income Not Over: The Tax Is: Of the Amount over:
$0 2,500 10% $0
2,550 9,150 255 + 24% 2,550
9,150 12,500 1,839 + 35% 9,150
12,500    3,011.50 + 37% 12,500