U.S. Federal Tax – Individuals (2017)

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Single individual 
$9,325 or less
9 326 $ – 37 950 $
37 951 $ – 91 900 $
91 901 $ – 191 650 $
191 651 $ – 416 700 $
416 701 $ – 418 400 $
$418,401 or more
10% of taxable income
$933 + 15% on next $28,625
$5,226 + 25% on next $53,950
$18,714 + 28% on next $99,750
$46,644 + 33% on next $225,050
$120,910 + 35% on next $1,700
$121,505 + 39.6% on excess
Single individual, head of household 
$13,350 or less
$13,351 – $50,800
$50,801– $131,200
$131,201 – $212,500
$212,501 – $416,700
$416,701 – $444,550
$444,551 or more
10% of taxable income
$1,335 + 15% on next $37,450
$6,953 + 25% on next $80,400
$27,053 + 28% on next $81,300
$49,817 + 33% on next $204,200
$117,203 + 35% on next $27,850
$126,950 + 39.6% on excess
Married individuals who file individual returns 
$9,325 or less
$9,326 – $37,950
$37,951 – $76,550
$76,551– $116,675
$116,676 – $208,350
$208,351– $235,350
$235,351 or more
10% of taxable income
$933 + 15% on next $28,625
$5,226 + 25% on next $38,600
$14,876 + 28% on next $40,125
$26,111 + 33% on next $91,675
$56,364 + 35% on next $27,000
$65,814 + 39.6% on excess
Married individuals who file joint return and surviving spouses
$18,650 or less
$18,651– $75,900
$75,901 – $153,100
$153,101 – $233,350
$233,351– $416,700
$416,701 – $470,700
$470,701 or more
10% of taxable income
$1,865 + 15% on next $57,250
$10,453 + 25% on next $77,200
$29,753 + 28% on next $80,250
$52,223+ 33% on next $183,350
$112,728 + 35% on next $54,000
$131,628 + 39.6% on excess