2016 Federal
Individual Income Tax Rates
Joint Returns and Surviving Spouses:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $18,550 $0   10% $0
$18,550 $75,300 $1,855   15% $18,550
$75,300 $151,900 $10,368   25% $75,300
$151,900 $231,450 $29,518   28% $151,900
$231,450 $413,350 $51,792   33% $231,450
$413,3500 $466,950 $111,819   35% $413,350
$466,950 And Over $130,579   39.6% $466,950
Married Filing Separately:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $9,275 $0   10% $0
$9,275 $37,650 $928   15% $9,275
$37,650 $75,950 $5,184   25% $37,650
$75,950 $115,725 $14,759   28% $75,950
$115,725 $206,675 $25,896   33% $115,725
$206,675 $233,475 $55,909   35% $206,675
$233,475 And Over $65,289   39.6% $233,475
Heads of Households:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $13,250 $0   10% $0
$13,250 $50,400 $1,325   15% $13,250
$50,400 $130,150 $6,898   25% $50,400
$130,150 $210,800 $26,898   28% $130,150
$210,800 $413,350 $49,417   33% $210,800
$413,350 $441,000 $116,259   35% $413,350
$441,000 And Over $125,936   39.6% $441,000
Single Individuals:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $9,275 $0   10% $0
$9,275 $37,650 $928   15% $9,275
$37,650 $91,150 $5,184   25% $37,650
$91,150 $190,150 $18,670   28% $91,150
$190,150 $413,350 $46,279   33% $190,150
$413,350 $415,050 $119,935   35% $413,350
$415,050 And Over $120,530   39.6% $415,050