2018 federal income tax brackets
Single filers
| Tax rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $9,525 |
10% of taxable income |
| 12% |
$9,526 to $38,700 |
$952.50 plus 12% of the amount over $9,525 |
| 22% |
$38,701 to $82,500 |
$4,453.50 plus 22% of the amount over $38,700 |
| 24% |
$82,501 to $157,500 |
$14,089.50 plus 24% of the amount over $82,500 |
| 32% |
$157,501 to $200,000 |
$32,089.50 plus 32% of the amount over $157,500 |
| 35% |
$200,001 to $500,000 |
$45,689.50 plus 35% of the amount over $200,000 |
| 37% |
$500,001 or more |
$150,689.50 plus 37% of the amount over $500,000 |
Married, filing jointly
| Tax rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $19,050 |
10% of taxable income |
| 12% |
$19,051 to $77,400 |
$1,905 plus 12% of the amount over $19,050 |
| 22% |
$77,401 to $165,000 |
$8,907 plus 22% of the amount over $77,400 |
| 24% |
$165,001 to $315,000 |
$28,179 plus 24% of the amount over $165,000 |
| 32% |
$315,001 to $400,000 |
$64,179 plus 32% of the amount over $315,000 |
| 35% |
$400,001 to $600,000 |
$91,379 plus 35% of the amount over $400,000 |
| 37% |
$600,001 or more |
$161,379 plus 37% of the amount over $600,000 |
Married, filing separately
| Tax rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $9,525 |
10% of taxable income |
| 12% |
$9,526 to $38,700 |
$952.50 plus 12% of the amount over $9,525 |
| 22% |
$38,701 to $82,500 |
$4,453.50 plus 22% of the amount over $38,700 |
| 24% |
$82,501 to $157,500 |
$14,089.50 plus 24% of the amount over $82,500 |
| 32% |
$157,501 to $200,000 |
$32,089.50 plus 32% of the amount over $157,500 |
| 35% |
$200,001 to $300,000 |
$45,689.50 plus 35% of the amount over $200,000 |
| 37% |
$300,001 or more |
$80,689.50 plus 37% of the amount over $300,000 |
Head of Household
| Tax rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $13,600 |
10% of taxable income |
| 12% |
$13,601 to $51,800 |
$1,360 plus 12% of the amount over $13,600 |
| 22% |
$51,801 to $82,500 |
$5,944 plus 22% of the amount over $51,800 |
| 24% |
$82,501 to $157,500 |
$12,698 plus 24% of the amount over $82,500 |
| 32% |
$157,501 to $200,000 |
$30,698 plus 32% of the amount over $157,500 |
| 35% |
$200,001 to $500,000 |
$44,298 plus 35% of the amount over $200,000 |
| 37% |
$500,001 or more |
$149,298 plus 37% of the amount over $500,000 |
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